Rhode Island General Laws

R.I. Gen. Laws § 44-5-13.11 (2026)

Qualifying low-income housing — Assessment and taxation

✓ current as of July 2026

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Any residential property that has been issued an occupancy permit on or after January 1, 1995, after substantial rehabilitation as defined by the U.S. Department of Housing and Urban Development and is encumbered by a covenant recorded in the land records in favor of a governmental unit or Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged to tenants of the property or the incomes of the occupants of the property, is subject to a tax that equals eight percent (8%) of the property’s previous years’ gross scheduled rental income or a lesser percentage as determined by each municipality.

Notes of Decisions

Cited in 4 cases (2 in the last 5 years), 2002–2021 · leading case: Gary M. Morse v. Michael R. Minardi, in his capacity as the Town of Barrington Tax Assessor, 208 A.3d 1151 (R.I. 2019).

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Gary M. Morse v. Michael R. Minardi, in his capacity as the Town of Barrington Tax Assessor, 208 A.3d 1151 (R.I. 2019). · cites it 8× “In Morse's amended complaint for the tax appeal action, he asserted that Barrington had unlawfully taxed the Sweetbriar development at the lower 8 percent of gross rental income rate under § 44-5-13.11 instead of the tax rate for the total valuation of the property.”

Willow Street Assocs. LLP v. Bd. of Tax Assessment Review, 798 A.2d 896 (R.I. 2002). · cites it 6× “He then applied the provisions of G.L.1956 § 44-5-13.11. This statute limited the municipal-property tax to 8 percent of the property’s gross scheduled rental income, but only for low-income-housing developments to which the city had issued an occupancy permit on or after…”

Maricopa v. Hon. viola/el Rancho (Ariz. Ct. App. 2021). “1 (a)(10)(B) and (11)(A)(ii), (iii); 44 R.I. Gen. Laws Ann. § 44-5-13.11 ; Vt. Stat.”

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