Title 44
Taxation

Chapter 4.1
Historic Residence — Tax Credit

R.I. Gen. Laws § 44-4.1-2

§ 44-4.1-2. Definitions.

As used in this chapter:

(1) “Certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence consistent with the character of that property or district as determined in accordance with commission guidelines, or for the purposes of North Smithfield, “certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence or historic commercial structure consistent with the character of that property or district as determined in accordance with the Secretary of the Interior’s Standards for Rehabilitation and Guidelines for Restoring Historic Buildings.

(2) “Commission” means the Rhode Island historical preservation and heritage commission created pursuant to § 42-45-2, or for purposes of the historic commercial structure property tax reduction in Warren, the local historic district commission in Warren; or for purposes of the historic structure property tax reduction in Narragansett, the local historic district commission in Narragansett; or for purposes of the historic structure property tax reduction in Cumberland, the local historic district commission in Cumberland; or for the purposes of the historic residence or historic commercial structure property tax reduction in North Smithfield, the local historic district commission in North Smithfield.

(3) “Historic commercial structure” means: a historic structure in Warren or North Smithfield utilized for commercial purposes, whole or in part, and that is:

(i) Listed individually in the state register of historic places; or

(ii) Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or

(iii) Located in a local historic district zone as designated by the town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic district zone; or

(iv) Designated by the town as an individual structure subject to regulation by a local historic district commission under chapter 24.1 of title 45.

(4) “Historic residence” means a historic residential property or historic accessory structure that is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or 168 and that is:

(i) Listed individually in the state register of historic places; or

(ii) Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or

(iii) Located in a local historic district zone as designated by a city or town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic district zone; or

(iv) Designated by a city or town as an individual structure subject to regulation by a local historic district commission under chapter 24.1 of title 45.

History of Section.
P.L. 1988, ch. 549, § 1; P.L. 2005, ch. 410, § 28; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1; P.L. 2007, ch. 375, § 1; P.L. 2007, ch. 492, § 1; P.L. 2019, ch. 160, § 1; P.L. 2019, ch. 168, § 1; P.L. 2020, ch. 47, § 1; P.L. 2020, ch. 56, § 1; P.L. 2021, ch. 5, § 1, effective April 23, 2021; P.L. 2021, ch. 6, § 1, effective April 23, 2021.