Rhode Island Homestead Exemption: Local Rules and State Relief

Rhode Island has no statewide homestead exemption. State law, R.I. Gen. Laws 44-5-11.8 and 44-5-11.15, authorizes cities and towns to adopt their own homestead exemption or a lower tax rate for owner-occupied homes, so whether one exists, how much it is and how to apply all depend on where you live, and you apply through your city or town tax assessor. The state-run property tax relief program is the Property Tax Relief Claim on Form RI-1040H, an income-tested credit for homeowners and renters who are 65 or older or disabled. State law also sets assessed-value exemptions for qualifying veterans (44-3-4) and legally blind residents (44-3-12), which local assessors apply. For tax year 2025 the RI-1040H credit's maximum was $700 and its household income limit $40,730. For other states, see our guide to homestead exemptions by state.

Information last verified on 2026-10-08. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Rhode Island's enabling statutes for municipal homestead exemptions (R.I. Gen. Laws 44-5-11.8 and 44-5-11.15), the Property Tax Relief Act (chapter 44-33, Form RI-1040H), the veterans exemption in 44-3-4, the exemption for legally blind residents in 44-3-12, the municipal elderly and disabled freeze option in 44-3-16, the creditor homestead in 9-26-4.1 and short notes on the probate support allowance, the surviving spouse's life estate and the non-owner-occupied property tax. It does not give any city's or town's current homestead amount, deadline or form, and it does not cover business property or any other state's law.

Does Rhode Island have a homestead exemption?

Not at the state level. Rhode Island does not set a statewide homestead exemption amount. Instead, R.I. Gen. Laws 44-5-11.8 lets each city or town choose for its residential class: "A homestead exemption provision is also authorized within this class; ... In lieu of a homestead exemption, any city or town may divide this class into non-owner and owner-occupied property and adopt separate tax rates in compliance with the within tax rate restrictions;"

R.I. Gen. Laws 44-5-11.15 adds: "Any city or town authorized under this chapter to enact a homestead exemption may, by ordinance, provide the homestead exemption to any owner occupied premises in that city or town notwithstanding any law, regulation or ordinance to the contrary."

So a Rhode Island homestead exemption is a local benefit. It reduces only the adopting municipality's own property tax, and its amount, eligibility test, deadline and renewal rules come from that city's or town's ordinance or special act.

Which cities and towns have homestead laws

The residential class these provisions apply to is defined in 44-5-11.8 as "Class 1: Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes." A town's own act can set narrower limits.

The index to chapter 44-5 of the General Laws lists sections that create or authorize a homestead exemption for these municipalities:

Providence's own classification statute, 44-5-11.18, authorizes a homestead exemption for its one-unit and two-to-five-unit residential classes, or separate owner-occupied tax rates instead. A municipality not on this list can still adopt a homestead exemption or an owner-occupied tax rate under the general classification statute, 44-5-11.8.

These statutes set limits, not the amount a town actually grants. For example, Cranston's council may fix an exemption "not to exceed thirty percent (30%) of the assessed value" (44-5-62), and Central Falls may exempt owner-occupied dwellings of up to five units "not to exceed sixty thousand dollars ($60,000) of assessed valuation" (44-3-34). Those are local ceilings, not statewide figures and not necessarily what either city has adopted. Ask your assessor for the current local amount.

How to apply for a local homestead exemption

You apply to your city or town tax assessor under that municipality's ordinance. There is no statewide state form. The Rhode Island Division of Taxation publishes a list of town tax assessors with contact details.

Each municipality sets its own application deadline and renewal rules, so check with your assessor before the local filing date. Some towns require a sworn statement. Central Falls, for example, requires: "Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption and eligibility for the exemption." Your assessor's parcel record is also where to confirm whether the exemption is on your account; our guide to Rhode Island property records explains how to look one up.

Rhode Island Property Tax Relief Claim (Form RI-1040H)

This is the state-run program, administered by the Division of Taxation under the Property Tax Relief Act, chapter 44-33. It is a credit against Rhode Island income tax for property taxes accrued on your home, and renters can claim it too.

How much. The credit equals property taxes accrued (or, for renters, 20 percent of rent) minus a percentage of household income, up to a maximum. The 2025 Form RI-1040H states: "The maximum amount of credit allowable under Chapter 44-33, Property Tax Relief Act, for calendar year 2025 is $700.00."

The percentage of household income subtracted for tax year 2025 depends on income and household size:

The figures change every year. Under R.I. Gen. Laws 44-33-9 the maximum was fixed at $600 from 2022, and "for tax years beginning on or after January 1, 2023, the income range provided pursuant to subsection (1) of this section and the maximum credit granted pursuant to subsection (2) of this section shall be adjusted by the percentage increase in the Consumer Price Index for all Urban Consumers (CPI-U)". The adjusted amounts are rounded up to the nearest $5 and do not decrease. Use the form for the tax year you are claiming.

What counts as your homestead. Under 44-33-3, "'Homestead' means the dwelling, whether owned or rented, and so much of the land surrounding it, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home". Taxes or rent paid with public assistance funds do not count.

Who is eligible. The 2025 form lists: "a) You must be sixty-five (65) years of age or older and/or disabled. b) You must have been domiciled in Rhode Island for the entire calendar year 2025. c) Your household income must have been $40,730.00 or less." Disabled means receiving a Social Security disability benefit. You must also be current on property taxes or rent for all prior years, and you cannot be claimed as a dependent. Only one claim is allowed per household.

How to file. File Form RI-1040H with the Division of Taxation, attached to your Form RI-1040 or on its own: "If you are not required to file a Rhode Island income tax return, Form RI-1040H may be filed by itself without attaching it to a Rhode Island income tax return." Homeowners attach the property tax bill; renters attach a lease or three rent receipts. The mailing address on the form is RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806.

Deadline. The claim is due April 15 of the year after the tax year, and it must be filed every year. Under 44-33-6, "No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15" of the following year. An income tax extension does not help: "An extension of time to file Form RI-1040, does NOT extend the time to file Form RI-1040H." For tax year 2025, the deadline was April 15, 2026.

Veterans exemption

R.I. Gen. Laws 44-3-4 sets a veterans property tax exemption that applies statewide but carries many town-specific amounts. The base rule is that a qualifying veteran's property "is exempted from taxation to the amount of one thousand dollars ($1,000), except in: (i) Burrillville , where the exemption is four thousand dollars ($4,000);" and the list of town exceptions continues, including Cranston (not over $3,000) and Cumberland (up to $23,772 by ordinance). These are amounts of assessed value exempted, not dollars off the tax bill.

The exemption covers veterans of listed wartime or conflict periods "who was honorably discharged from the service, or who was discharged under conditions other than dishonorable," and their unmarried widows or widowers. The section also contains additional provisions, including for disabled veterans, that this page does not summarize. Apply to your local assessor, who can tell you the amount your town grants.

Exemption for legally blind residents

R.I. Gen. Laws 44-3-12 exempts $6,000 of assessed value in the base rule for a person who is legally blind under federal standards, as certified by a licensed physician or by Rhode Island Services for the Blind and Visually Impaired. Several towns have different amounts written into the statute, such as a tax credit of $300 or more in Tiverton and $16,000 for real property in Barrington. A city or town council may raise the exemption to as much as $22,500 by ordinance, and where a town has not raised it above $6,000, the amount increases each year by the same percentage as the town's total tax levy.

The exemption applies to the property of a legal resident of Rhode Island, first in the city or town where the person lives. The person must give the assessor evidence of eligibility by the local deadline for filing sworn statements; that evidence stands as long as the person's legal residence does not change. Ask your assessor for the amount your town grants.

Senior and disability tax freezes (local option)

We found no statewide cap or freeze on a homestead's assessed value in Rhode Island law. A freeze for older or disabled owners is a municipal option. Under 44-3-16, "The city or town councils of the various cities and towns except the towns of West Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located therein to any person who is sixty-five (65) years or older". The section also covers owners who are totally and permanently disabled and sets ownership and income conditions.

The freeze covers owner-occupied one- or two-family homes, and the statute sets the income ceiling town by town. The base text applies to a person "who does not have income from all sources in excess of four thousand dollars ($4,000) per year," while some towns have their own figures (Cranston $20,000; Johnston $6,000). Sections 44-3-13 and 44-3-15 contain further local elderly and disabled exemption options. Whether any of these applies to you depends on your town's ordinance.

Related 2026 changes: non-owner-occupied tax and the ballot

Owner occupancy matters for a separate new state tax. Under the Non-Owner Occupied Property Tax Act, R.I. Gen. Laws chapter 44-72, for taxable years beginning on or after July 1, 2026, the state taxes residential property assessed at more than $1,000,000 that is not the owner's primary residence and is not occupied by the owner for a majority of days in the taxable year, at $2.50 per $500 of assessed value over $1,000,000 (44-72-3, 44-72-4, 44-72-6). Property rented for more than 183 days during the prior taxable year under the state's residential landlord-tenant law, and rented property that is subject to tax under chapter 44-18, is excluded (44-72-5), and the $1,000,000 threshold is indexed to inflation for tax years beginning on or after July 1, 2027. This is a tax, not an exemption, and it does not apply to an owner-occupied home.

The November 3, 2026 statewide ballot has five bond questions only. The Secretary of State's voter handbook says: "Referenda Questions 1 - 5 involve authorizing the State to borrow money through bonds and temporary notes to make capital investments (Chapter 084 Public Laws 2026)." No property tax or homestead question appears on it.

Rhode Island creditor homestead (a separate law from property tax)

Rhode Island's creditor homestead protects home equity from many creditors. It does not lower your property tax bill. R.I. Gen. Laws 9-26-4.1 provides that "an estate of homestead to the extent of five hundred thousand dollars ($500,000) in the land and buildings, or personal property that the owner uses as a residence, may be acquired pursuant to this section" by an owner, or by a person who rightfully possesses the home by lease, as a life tenant or as a trust beneficiary, who occupies or intends to occupy it as a principal residence. The figure is fixed in the statute, with no inflation adjustment, and there is no acreage limit. Only one homestead estate is allowed per family. The section has not changed since P.L. 2016, ch. 515.

No filing needed. The statute states: "The estate of homestead provided pursuant to this section shall be automatic by operation of law, and without any requirement or necessity for the filing of a declaration, a statement in a deed, or any other documentation."

Debts it does not protect against. Under 9-26-4.1, the homestead does not stop:

• sale for taxes, and sewer, water, lighting district and fire district liens;
• debts contracted before the homestead was acquired;
• debts for the purchase of the home;
• family court orders for support of a spouse or minor children;
• ground rent;
• Department of Human Services and state medical assistance reimbursement liens;
• debts owed to a federally insured deposit-taking institution or to a person regulated or licensed under title 19;
• mortgages and other voluntary liens, and mechanics' liens.

The homestead is also subordinate to a mortgage signed by all owners. Rhode Island has not opted out of the federal bankruptcy exemptions, so a debtor in bankruptcy can choose either the federal list in 11 U.S.C. 522(d) or the Rhode Island exemptions, including the $500,000 homestead (In re Howe, B.A.P. 1st Cir. 1998; chapter 9-26 contains no opt-out provision). Under 9-26-4(16), "a debtor in bankruptcy may exempt an additional six thousand five hundred dollars ($6,500) in any assets" on top of the state exemptions. For how that works in a case, see our guide to Rhode Island bankruptcy.

Probate support allowance

Rhode Island's probate support provision, R.I. Gen. Laws 33-10-3, sets no fixed dollar amount. It provides: "The probate court shall make reasonable allowance out of the decedent's probate estate for the support of his or her family, until the support can otherwise be provided for, for a period not exceeding six (6) months from the date of the death," and the court may allow a second period of up to six months. Separately, a surviving spouse takes a life estate in real estate the decedent owned in fee simple at death, subject to encumbrances existing at death; real estate the decedent conveyed by a deed recorded before death is not included (33-25-2). If the will leaves the spouse any property, that gift bars the life estate unless the spouse files a written waiver of the gift and claim of the life estate in the probate court within six months after the first publication of the fiduciary's qualification (33-25-4). If the decedent left no issue living at death, the probate court must also set off to the surviving spouse a portion of the real estate not needed to pay debts, as suitable for the spouse's situation and support (33-10-4). For the rest of the process, see our guide to Rhode Island probate.

Related

• Homestead exemptions by state
• Rhode Island bankruptcy
• Rhode Island probate
• Rhode Island property records

Disclaimer: This article is general legal information about Rhode Island law (R.I. Gen. Laws chapters 44-3, 44-5, 44-33 and 44-72, 9-26-4, 9-26-4.1, 33-10-3, 33-10-4 and chapter 33-25), verified on 2026-10-08. It is not tax or legal advice. Local homestead amounts and deadlines vary by city and town. For your specific situation, contact your city or town tax assessor, the Rhode Island Division of Taxation, or a lawyer licensed in Rhode Island.

Last updated: 2026-10-08.

Frequently Asked Questions

How much is the homestead exemption in Rhode Island?

There is no statewide amount. Under R.I. Gen. Laws 44-5-11.8 and 44-5-11.15, each city or town decides whether to offer a homestead exemption or a lower owner-occupied tax rate and sets its own amount, so ask your local tax assessor.

When is the deadline to file for homestead exemption in Rhode Island?

For a local homestead exemption, the deadline is set by your city or town, so check with your assessor. For the statewide Form RI-1040H property tax relief credit, the deadline is April 15 of the year after the tax year (April 15, 2026 for tax year 2025), under 44-33-6.

Do I have to reapply for homestead exemption every year in Rhode Island?

For a local exemption, renewal rules come from your municipality's ordinance. The Form RI-1040H property tax relief claim must be filed fresh every year.

Who is eligible for the Rhode Island property tax relief credit?

For tax year 2025, homeowners and renters who were 65 or older and/or disabled, domiciled in Rhode Island all of 2025, with household income of $40,730 or less. The maximum credit for 2025 was $700 (chapter 44-33).

Do renters get property tax relief in Rhode Island?

Yes, through Form RI-1040H. Renters who meet the age or disability and income tests count 20 percent of their rent as property taxes accrued when computing the credit.

Does Rhode Island have a property tax exemption for veterans?

Yes. R.I. Gen. Laws 44-3-4 exempts $1,000 of assessed value for qualifying wartime or conflict-period veterans in the base rule, with different amounts in many towns, such as $4,000 in Burrillville. Apply to your local assessor.

Does the Rhode Island homestead exemption protect my house from creditors?

The creditor homestead under 9-26-4.1 protects up to $500,000 in a principal residence automatically, without filing a declaration. It does not protect against mortgages, tax liens, support orders, debts for buying the home and the other debts the statute lists.