If you are filing a Rhode Island income tax return and claiming a property tax relief credit, attach RI-1040H to your Rhode Island income tax return. Your property tax relief credit will decrease any income tax due or increase any income tax refund. If you are not required to file a Rhode Island income tax return, Form RI-1040H may be filed without attaching it to a Rhode Island income tax return.
WHO MAY QUALIFY
To qualify for the property tax relief credit you must meet all of the following conditions:
a) You must have been a legal resident of Rhode Island for the entire calendar year.
b) Your household income must have been $30,000.00 or less.
c) You must have lived in a household or rented a dwelling that was subject to property taxes.
d) You must be current on property tax due on your homestead for all prior years and on any current installments.
WHO MAY CLAIM CREDIT
If you meet all of the qualifications outlined above, you should complete Form RI-1040H to determine if you are entitled to a credit. Only one person of a household may claim the credit. The right to file a claim does not survive a person's death; therefore a claim filed on behalf of a deceased person cannot be allowed. If the claimant dies after having filed a timely claim, the amount thereof will be disbursed to another member of the household as determined by the Tax Administrator.
WHEN AND WHERE TO FILE
Your property tax relief claim should be filed as soon as possible after December 31. However, no claim for the tax year will be allowed unless such claim is filed by April 15. However, an extension for filing may be allowed at the Tax Administrator's discretion for sickness, absence or other disability. Mail your property tax relief claim to the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5806.