(1) "Claimant" means a homeowner or renter, who has filed aclaim under this chapter and was domiciled in this state for the entirecalendar year for which he or she files a claim for relief under this chapter.In the case of claim for rent constituting property taxes accrued, the claimantshall have rented property during the preceding year for which he or she filesfor relief under this chapter. Claimant shall not mean or include any personclaimed as a dependent by any taxpayer under the Internal Revenue Code of theUnited States, 26 U.S.C. § 1 et seq. When two (2) individuals of ahousehold are able to meet the qualifications for a claimant, they maydetermine between themselves as to who the claimant is. If they are unable toagree, the matter is referred to the tax administrator and his or her decisionis final. If a homestead is occupied by two (2) or more individuals, and morethan one individual is able to qualify as a claimant, and some or all of thequalified individuals are not related, the individuals may determine amongthemselves as to who the claimant is. If they are unable to agree, the matteris referred to the tax administrator, and his or her decision is final.
(2) "Disabled" means those persons who are receiving a socialsecurity disability benefit.
(3) "Gross rent" means rental paid in cash or its equivalentsolely for the right of occupancy of a homestead, exclusive of charges for anyutilities, services, furniture, furnishings, or personal property appliancesfurnished by the landlord as a part of the rental agreement. If the landlordand tenant have not dealt with each other at arm's length, and the taxadministrator is satisfied that the gross rent charged was excessive, he or shemay adjust the gross rent to a reasonable amount for purposes of this chapter."Gross rent" includes the rental of space paid to a landlord for parking of amobile home, or docking or mooring a houseboat, exclusive of any charges forutilities, services, furniture, furnishings, or personal appliances furnishedby the landlord as a part of the rental. Twenty percent (20%) of the annualgross rental plus the space rental fees paid during the year are the annual"property taxes accrued."
(4) "Homestead" means the dwelling, whether owned or rented,and so much of the land surrounding it, not exceeding one acre, as isreasonably necessary for use of the dwelling as a home, and may consist of apart of the multi-dwelling or multi-purpose building and a part of the landupon which it is built ("owned" includes a vendee in possession under a landcontract and one or more joint tenants or tenants in common). It does notinclude personal property such as furniture, furnishings, or appliances, but amobile home or a houseboat may be a homestead.
(5) "Household" means one or more persons occupying adwelling unit and living as a single nonprofit housekeeping unit. "Household"shall not include bona fide lessees, tenants, or roomers, and boarders oncontract.
(6) "Household income" means all income received by allpersons of a household in a calendar year while members of the household.
(7) "Income" means the sum of federal adjusted gross incomeas defined in the Internal Revenue Code of the United States, 26 U.S.C. §1 et seq., and all non-taxable income including, but not limited to, the amountof capital gains excluded from adjusted gross income, alimony, support money,non-taxable strike benefits, cash public assistance and relief (not includingrelief granted under this chapter), the gross amount of any pension or annuity(including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.) benefits,all payments received under the federal Social Security Act, 42 U.S.C. §301 et seq., state unemployment insurance laws, and veterans' disabilitypensions (see 38 U.S.C. § 301 et seq.)), non-taxable interest receivedfrom the federal government or any of its instrumentalities, workers'compensation, and the gross amount of "loss of time" insurance. It shall notinclude gifts from nongovernmental sources, or surplus foods or other relief inkind supplied by a public or private agency.
(8) "Property taxes accrued" means property taxes (exclusiveof special assessments, delinquent interest, and charges for service) levied ona claimant's homestead in this state in 1977 or any calendar year thereafter.If a homestead is owned by two (2) or more persons or entities as joint tenantsor tenants in common, and one or more persons or entities are not a member ofclaimant's household, "property taxes accrued" is that part of property taxeslevied on the homestead which reflects the ownership percentage of the claimantand his or her household. For purposes of this subdivision, property taxes are"levied" when the tax roll is certified by the city or town assessor. When ahomestead is sold during the calendar year of the levy, the "property taxesaccrued" for the seller and buyer is the amount of the tax levy prorated toeach in the closing agreement pertaining to the sale of the homestead or, ifnot provided for in the closing agreement, the tax levy is prorated betweenseller and buyer based upon the delivery date of the deed of conveyance. When ahousehold owns and occupies two (2) or more homesteads in the same calendaryear, "property taxes accrued" is the sum of the prorated taxes attributable tothe household for each of the homesteads. If the household owns and occupiesthe homestead for the part of the calendar year and rents a household for partof the calendar year, it may include both the proration of taxes on thehomestead owned and "rent constituting property taxes accrued" with respect tothe months the homestead is rented, in computing the amount of the claim. Allprorations are made on the basis of the gross tax levy after all exemptions. Ifa homestead is an integral part of a larger unit such as a farm, or amulti-purpose or multi-dwelling building, property taxes accrued is thatpercentage of the total property taxes accrued as the value of the homestead isof the total value. For the purposes of this subdivision, "unit" refers to theparcel of property covered by a single tax statement of which the homestead isa part.
(9) "Rent constituting property taxes accrued" means twentypercent (20%) of the gross rent actually paid in cash or its equivalent in anycalendar year by a claimant and his or her household solely for the right ofoccupancy of their Rhode Island homestead in the calendar year, and which rentconstitutes the basis, in the succeeding calendar year, of a claim for reliefunder this chapter by the claimant, but shall not include any part of the rentpaid for occupancy of premises which are legally exempt from the payment ofproperty taxes.
(1) "Claimant" means a homeowner or renter, who has filed aclaim under this chapter and was domiciled in this state for the entirecalendar year for which he or she files a claim for relief under this chapter.In the case of claim for rent constituting property taxes accrued, the claimantshall have rented property during the preceding year for which he or she filesfor relief under this chapter. Claimant shall not mean or include any personclaimed as a dependent by any taxpayer under the Internal Revenue Code of theUnited States, 26 U.S.C. § 1 et seq. When two (2) individuals of ahousehold are able to meet the qualifications for a claimant, they maydetermine between themselves as to who the claimant is. If they are unable toagree, the matter is referred to the tax administrator and his or her decisionis final. If a homestead is occupied by two (2) or more individuals, and morethan one individual is able to qualify as a claimant, and some or all of thequalified individuals are not related, the individuals may determine amongthemselves as to who the claimant is. If they are unable to agree, the matteris referred to the tax administrator, and his or her decision is final.
(2) "Disabled" means those persons who are receiving a socialsecurity disability benefit.
(3) "Gross rent" means rental paid in cash or its equivalentsolely for the right of occupancy of a homestead, exclusive of charges for anyutilities, services, furniture, furnishings, or personal property appliancesfurnished by the landlord as a part of the rental agreement. If the landlordand tenant have not dealt with each other at arm's length, and the taxadministrator is satisfied that the gross rent charged was excessive, he or shemay adjust the gross rent to a reasonable amount for purposes of this chapter."Gross rent" includes the rental of space paid to a landlord for parking of amobile home, or docking or mooring a houseboat, exclusive of any charges forutilities, services, furniture, furnishings, or personal appliances furnishedby the landlord as a part of the rental. Twenty percent (20%) of the annualgross rental plus the space rental fees paid during the year are the annual"property taxes accrued."
(4) "Homestead" means the dwelling, whether owned or rented,and so much of the land surrounding it, not exceeding one acre, as isreasonably necessary for use of the dwelling as a home, and may consist of apart of the multi-dwelling or multi-purpose building and a part of the landupon which it is built ("owned" includes a vendee in possession under a landcontract and one or more joint tenants or tenants in common). It does notinclude personal property such as furniture, furnishings, or appliances, but amobile home or a houseboat may be a homestead.
(5) "Household" means one or more persons occupying adwelling unit and living as a single nonprofit housekeeping unit. "Household"shall not include bona fide lessees, tenants, or roomers, and boarders oncontract.
(6) "Household income" means all income received by allpersons of a household in a calendar year while members of the household.
(7) "Income" means the sum of federal adjusted gross incomeas defined in the Internal Revenue Code of the United States, 26 U.S.C. §1 et seq., and all non-taxable income including, but not limited to, the amountof capital gains excluded from adjusted gross income, alimony, support money,non-taxable strike benefits, cash public assistance and relief (not includingrelief granted under this chapter), the gross amount of any pension or annuity(including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.) benefits,all payments received under the federal Social Security Act, 42 U.S.C. §301 et seq., state unemployment insurance laws, and veterans' disabilitypensions (see 38 U.S.C. § 301 et seq.)), non-taxable interest receivedfrom the federal government or any of its instrumentalities, workers'compensation, and the gross amount of "loss of time" insurance. It shall notinclude gifts from nongovernmental sources, or surplus foods or other relief inkind supplied by a public or private agency.
(8) "Property taxes accrued" means property taxes (exclusiveof special assessments, delinquent interest, and charges for service) levied ona claimant's homestead in this state in 1977 or any calendar year thereafter.If a homestead is owned by two (2) or more persons or entities as joint tenantsor tenants in common, and one or more persons or entities are not a member ofclaimant's household, "property taxes accrued" is that part of property taxeslevied on the homestead which reflects the ownership percentage of the claimantand his or her household. For purposes of this subdivision, property taxes are"levied" when the tax roll is certified by the city or town assessor. When ahomestead is sold during the calendar year of the levy, the "property taxesaccrued" for the seller and buyer is the amount of the tax levy prorated toeach in the closing agreement pertaining to the sale of the homestead or, ifnot provided for in the closing agreement, the tax levy is prorated betweenseller and buyer based upon the delivery date of the deed of conveyance. When ahousehold owns and occupies two (2) or more homesteads in the same calendaryear, "property taxes accrued" is the sum of the prorated taxes attributable tothe household for each of the homesteads. If the household owns and occupiesthe homestead for the part of the calendar year and rents a household for partof the calendar year, it may include both the proration of taxes on thehomestead owned and "rent constituting property taxes accrued" with respect tothe months the homestead is rented, in computing the amount of the claim. Allprorations are made on the basis of the gross tax levy after all exemptions. Ifa homestead is an integral part of a larger unit such as a farm, or amulti-purpose or multi-dwelling building, property taxes accrued is thatpercentage of the total property taxes accrued as the value of the homestead isof the total value. For the purposes of this subdivision, "unit" refers to theparcel of property covered by a single tax statement of which the homestead isa part.
(9) "Rent constituting property taxes accrued" means twentypercent (20%) of the gross rent actually paid in cash or its equivalent in anycalendar year by a claimant and his or her household solely for the right ofoccupancy of their Rhode Island homestead in the calendar year, and which rentconstitutes the basis, in the succeeding calendar year, of a claim for reliefunder this chapter by the claimant, but shall not include any part of the rentpaid for occupancy of premises which are legally exempt from the payment ofproperty taxes.
(1) "Claimant" means a homeowner or renter, who has filed aclaim under this chapter and was domiciled in this state for the entirecalendar year for which he or she files a claim for relief under this chapter.In the case of claim for rent constituting property taxes accrued, the claimantshall have rented property during the preceding year for which he or she filesfor relief under this chapter. Claimant shall not mean or include any personclaimed as a dependent by any taxpayer under the Internal Revenue Code of theUnited States, 26 U.S.C. § 1 et seq. When two (2) individuals of ahousehold are able to meet the qualifications for a claimant, they maydetermine between themselves as to who the claimant is. If they are unable toagree, the matter is referred to the tax administrator and his or her decisionis final. If a homestead is occupied by two (2) or more individuals, and morethan one individual is able to qualify as a claimant, and some or all of thequalified individuals are not related, the individuals may determine amongthemselves as to who the claimant is. If they are unable to agree, the matteris referred to the tax administrator, and his or her decision is final.
(2) "Disabled" means those persons who are receiving a socialsecurity disability benefit.
(3) "Gross rent" means rental paid in cash or its equivalentsolely for the right of occupancy of a homestead, exclusive of charges for anyutilities, services, furniture, furnishings, or personal property appliancesfurnished by the landlord as a part of the rental agreement. If the landlordand tenant have not dealt with each other at arm's length, and the taxadministrator is satisfied that the gross rent charged was excessive, he or shemay adjust the gross rent to a reasonable amount for purposes of this chapter."Gross rent" includes the rental of space paid to a landlord for parking of amobile home, or docking or mooring a houseboat, exclusive of any charges forutilities, services, furniture, furnishings, or personal appliances furnishedby the landlord as a part of the rental. Twenty percent (20%) of the annualgross rental plus the space rental fees paid during the year are the annual"property taxes accrued."
(4) "Homestead" means the dwelling, whether owned or rented,and so much of the land surrounding it, not exceeding one acre, as isreasonably necessary for use of the dwelling as a home, and may consist of apart of the multi-dwelling or multi-purpose building and a part of the landupon which it is built ("owned" includes a vendee in possession under a landcontract and one or more joint tenants or tenants in common). It does notinclude personal property such as furniture, furnishings, or appliances, but amobile home or a houseboat may be a homestead.
(5) "Household" means one or more persons occupying adwelling unit and living as a single nonprofit housekeeping unit. "Household"shall not include bona fide lessees, tenants, or roomers, and boarders oncontract.
(6) "Household income" means all income received by allpersons of a household in a calendar year while members of the household.
(7) "Income" means the sum of federal adjusted gross incomeas defined in the Internal Revenue Code of the United States, 26 U.S.C. §1 et seq., and all non-taxable income including, but not limited to, the amountof capital gains excluded from adjusted gross income, alimony, support money,non-taxable strike benefits, cash public assistance and relief (not includingrelief granted under this chapter), the gross amount of any pension or annuity(including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.) benefits,all payments received under the federal Social Security Act, 42 U.S.C. §301 et seq., state unemployment insurance laws, and veterans' disabilitypensions (see 38 U.S.C. § 301 et seq.)), non-taxable interest receivedfrom the federal government or any of its instrumentalities, workers'compensation, and the gross amount of "loss of time" insurance. It shall notinclude gifts from nongovernmental sources, or surplus foods or other relief inkind supplied by a public or private agency.
(8) "Property taxes accrued" means property taxes (exclusiveof special assessments, delinquent interest, and charges for service) levied ona claimant's homestead in this state in 1977 or any calendar year thereafter.If a homestead is owned by two (2) or more persons or entities as joint tenantsor tenants in common, and one or more persons or entities are not a member ofclaimant's household, "property taxes accrued" is that part of property taxeslevied on the homestead which reflects the ownership percentage of the claimantand his or her household. For purposes of this subdivision, property taxes are"levied" when the tax roll is certified by the city or town assessor. When ahomestead is sold during the calendar year of the levy, the "property taxesaccrued" for the seller and buyer is the amount of the tax levy prorated toeach in the closing agreement pertaining to the sale of the homestead or, ifnot provided for in the closing agreement, the tax levy is prorated betweenseller and buyer based upon the delivery date of the deed of conveyance. When ahousehold owns and occupies two (2) or more homesteads in the same calendaryear, "property taxes accrued" is the sum of the prorated taxes attributable tothe household for each of the homesteads. If the household owns and occupiesthe homestead for the part of the calendar year and rents a household for partof the calendar year, it may include both the proration of taxes on thehomestead owned and "rent constituting property taxes accrued" with respect tothe months the homestead is rented, in computing the amount of the claim. Allprorations are made on the basis of the gross tax levy after all exemptions. Ifa homestead is an integral part of a larger unit such as a farm, or amulti-purpose or multi-dwelling building, property taxes accrued is thatpercentage of the total property taxes accrued as the value of the homestead isof the total value. For the purposes of this subdivision, "unit" refers to theparcel of property covered by a single tax statement of which the homestead isa part.
(9) "Rent constituting property taxes accrued" means twentypercent (20%) of the gross rent actually paid in cash or its equivalent in anycalendar year by a claimant and his or her household solely for the right ofoccupancy of their Rhode Island homestead in the calendar year, and which rentconstitutes the basis, in the succeeding calendar year, of a claim for reliefunder this chapter by the claimant, but shall not include any part of the rentpaid for occupancy of premises which are legally exempt from the payment ofproperty taxes.
