2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-4.1 - Historic Residence – Tax Credit
§ 44-4.1-1 - Declaration of purpose.
SECTION 44-4.1-1
§ 44-4.1-1 Declaration of purpose. – The general assembly finds and declares that preservation of Rhode Island's historic residences enhances an understanding of the state's heritage, improves property values, fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose of this chapter is to allow cities and towns to provide property tax relief to mitigate against the increased assessment of historic houses when they undergo substantial maintenance or rehabilitation.
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