Rhode Island Property Tax Exemptions: Homestead, Senior and Veteran Relief

Property tax exemptions in Rhode Island (veteran, senior, disability and other exemptions) are offered by each city and town, and questions about the actual exemptions, application process and qualification go to the local municipal assessor. Application deadlines and amounts differ by municipality.

Statewide, homeowners and renters who are 65 or older and/or disabled may claim the property tax relief credit on Form RI-1040H. For tax year 2025 the household income limit is $40,730 and the maximum credit is $700; for homeowners the credit is the property tax paid above a percentage of household income (3% to 6% depending on income and household size). Claimants must have been domiciled in Rhode Island all year and be current on property taxes or rent. The 2025 claim must be filed by April 15, 2026, and an extension for the income tax return does not extend it. Senior exemptions on the property tax bill itself are set by each city or town.

R.I. Gen. Laws § 44-3-4 provides a property tax exemption for qualifying veterans and their unmarried widows or widowers, generally $1,000 of value, but with many town-specific amounts and local options set by ordinance (from a $200 tax credit to tens of thousands of dollars of value). Separate, larger exemptions apply to totally disabled veterans (amounts vary by town), to veterans with a service-connected disability who received specially adapted housing assistance ($10,000 on real property, with town variations), and to prisoners of war. Apply to the local assessor; amounts and deadlines depend on the municipality.

Disabled homeowners and renters (including those receiving Social Security Disability) may claim the statewide RI-1040H property tax relief credit on the same income terms as seniors (tax year 2025: household income $40,730 or less, maximum credit $700). Local disability exemptions are set by each city or town.

The property tax relief credit (Form RI-1040H) for people 65 or older or disabled is the main statewide relief program; for tax year 2025 the maximum is $700, adjusted for inflation each year from 2024 on.

A person aggrieved by an assessment files an appeal with the local tax assessor's office on or before November 15, but not less than 90 days after the first tax payment is due. The assessor has until December 31 to decide. The taxpayer may then appeal to the local tax board of review within 30 days after the assessor's decision (or by January 31 of the next year if no decision is issued by December 31), and may petition superior court within 30 days of the board of review's written decision.