Property tax relief for seniors in Rhode Island

Who qualifies

You can claim the credit for a year if all of these are true:

• You were 65 or older, or you got a Social Security disability benefit, on December 31 of that year.
• You lived in Rhode Island (your legal home was here) for the whole year.
• You owned or rented a home that is subject to property tax.
• You are current on your property tax or rent for this year and all past years.
• Your household income was at or below the limit.

The same income limit applies to one person or a household of two or more. Only one person in a household may claim the credit. A claim cannot be filed for someone who has died.

What counts as household income

"Household income" is the total income of everyone in your household for the year, taxable or not. It includes:

• wages, business, farm and rental income
• interest, dividends and taxable refunds
• Social Security benefits (including disability)
• pensions, annuities and IRA withdrawals
• unemployment pay and workers' compensation
• cash public assistance
• child support, alimony and money gifts
• gains from selling property

Money you take out of your own bank savings is not extra income, but the state may ask you to explain large withdrawals. Tenants, roomers and boarders who pay you under a contract are not part of your household.

How the credit is figured

The idea is simple. The state expects you to pay a small share of your income in property tax. If your actual tax (or the tax part of your rent) is more than that share, the state pays you the difference, up to the maximum.

If you own your home

1. Start with the property tax you paid or owe for the year.
2. Find your percentage in the table on the form. On the 2025 form it goes from 3% to 6% of household income. Lower incomes have a lower percentage.
3. Multiply your household income by that percentage.
4. Subtract that from your property tax. The result, up to $700, is your credit.

If you rent

1. Start with the rent you paid for the year. Leave out the value of any furniture or utilities included in the rent.
2. Multiply it by 20%. That is the part of your rent treated as property tax.
3. Use the same percentage table and subtract, as above.

If you rent the land under a home or trailer you own, you add 20% of the lot rent to the property tax you paid.

How to apply, step by step

1. Get Form RI-1040H for the tax year from the RI Division of Taxation.
2. Fill in household income for everyone in your home.
3. Attach copies (keep the originals):
   • Homeowners: your property tax bill for the year.
   • Renters: three rent receipts or your lease for the year, and your landlord's name and address.
   • If you live in subsidized housing: a statement from HUD or your housing authority.
   • If you are under 65: your Social Security disability award letter or Form 1099-SSA.
4. File by April 15. If you file a state income tax return, attach the RI-1040H to it; the credit goes on Form RI-1040. If you do not file a return, send the RI-1040H by itself.
5. Mail it to RI Division of Taxation, One Capitol Hill, Providence, RI 02908-5806.

Things people miss

• The April 15 deadline is firm. An extension to file your income tax return does not extend the time to file the RI-1040H. A late claim for the year is not allowed.
• Renters qualify too. Many renters 65 and over never claim it.
• You can get it with no income tax due. The credit is paid to you even if you owe nothing.
• Public assistance is left out. Any rent or tax paid with public assistance cannot be used in the claim.
• Amounts change each year. The income limit and maximum credit for tax year 2026 (filed in 2027) will be on the new form.

Local exemptions from your city or town

Many Rhode Island cities and towns also give their own property tax exemptions or freezes to older or disabled homeowners. The rules and amounts are set locally. Ask your city or town tax assessor. These are separate from the state credit.

Free help

• RI Division of Taxation, personal income tax help: 401-574-8829, option 3, Monday to Friday, 8:30 a.m. to 3:30 p.m. Email: [email protected].
• The POINT (Aging and Disability Resource Center): 401-462-4444, for help finding other programs for older adults.

For other programs, see all benefits in Rhode Island.

Phone numbers: Free help lines for Rhode Island agencies

Check what you may qualify for