Exemptions by Definition

"There is no longer a homestead exemption. Instead, the City has two simple tax rates - an owner occupied rate of $19.25 and a non-owner occupied rate of $33.75. Last year, there was one tax rate of $31.89 with a 50% owner-occupied exemption and a 15% non-owner occupied exemption."

Applications for exemptions must be filed with the City Assessor's Office. The Deadline to file for exemption is March 15th prior to the annual billing. Applicants must be residents of Providence.

Veterans: (Honorably discharged from recognized conflicts, Widow of Veterans, Gold Star Parents, POW, in accordance with R.I.G.L. 44-3-4) There is no form for the Veterans' Exemption. Applicants need only submit their DD214 (discharge form). They may do so by mail or in person at the Tax Assessor's Office.

Elderly: (Real Estate Only) 65 Years of age prior to December 31, 2012, or 62 years of age prior to December 31, 2012 and receiving Social Security benefits; Ownership and residency of property for three years prior to December 31, 2012; Maximum of three (3) residential dwelling units in property.

Disability: (Real Estate Only) Certified 100% disabled according to Social Security; Ownership and residency of property for three years prior to December 31, 2012; Maximum of three (3) residential dwelling units in property.

VA Disability: 100% Service-connected disability certified by Veteran's Administration.

Legally Blind: Degree of Blindness certified by a physician.

Handicap: For vehicles specially adapted for use by handicapped persons.

Tax Freeze: Household earnings less than $25,000 in total annual gross income may have real estate taxes limited to a 5.5% increase over the prior year.

Infirmity/Poverty: As provided in Rhode Island General Law 44-3-3(16).