Fillable Form Ri-1040h - Rhode Island Property Tax Relief Claim

State of Rhode Island and Providence Plantations

2016 Form RI-1040H

Rhode Island Property Tax Relief Claim

GENERAL INSTRUCTIONS

WHEN AND WHERE TO FILE

IMPORTANT DEFINITIONS

What is meant by "disabled" - The term "disabled" means you are receiving

Form RI-1040H must be filed by April 15, 2017.

a social security disability benefit.

Even if you are seeking a filing extension for your Rhode Island income

What is meant by "homestead" - The term "homestead" means your Rhode

tax return, RI-1040, Form RI-1040H must be filed by April 15, 2017 .

Island dwelling, whether owned or rented, and so much of the land

An extension of time to file Form RI-1040, does NOT extend the time to

around it as is reasonably necessary for the use of the dwelling as a

file Form RI-1040H.

home, but not exceeding one acre. It may consist of a part of a multi-

dwelling, a multi-purpose building or another shelter in which people live.

If filing with Form RI-1040, your property tax relief credit will decrease any

It may be an apartment, a houseboat, a mobile home or a farm.

income tax due or increase any income tax refund.

What is meant by a "household" - The term "household" means one or more

If you are not required to file a Rhode Island income tax return, Form RI-

persons occupying a dwelling unit and living as a single nonprofit house-

1040H may be filed by itself without attaching it to a Rhode Island income

keeping unit. Household does not mean bona fide lessees, tenants or

tax return. However, Form RI-1040H must be filed by April 15, 2017

roomers and borders on contract.

Your property tax relief claim should be filed as soon as possible after

What is meant by a “dependent” - The term “dependent” means any person

December 31, 2016. However, no claim for the year 2016 will be allowed

living in the household who is under the age of 18 who can be claimed

unless such claim is filed by April 15, 2017. For additional filing instruc-

by someone else on their tax return.

tions, see RIGL §44-33. Mail your property tax relief claim to the Rhode

Island Division of Taxation - One Capitol Hill - Providence, RI 02908-

What is meant by "household income" - The term "household income"

5806.

means all income received both taxable and nontaxable by all persons

of a household in a calendar year while members of the household.

WHO MAY QUALIFY

To qualify for the property tax relief credit you must meet all of the following

What is meant by "rent paid for occupancy only" - The term "rent paid for

conditions:

occupancy only" means the gross rent paid only for the right of occupying

a) You must be sixty-five (65) years of age or older and/or disabled.

your homestead. If you rented furnished quarters, or if utilities were fur-

b) You must have been domiciled in Rhode Island for the entire calendar

nished, such as heat, electricity, etc., then you must reduce the amount

year 2016.

of gross rent by the reasonable rental value (not cost) of the furniture and

c) Your household income must have been $30,000.00 or less.

the reasonable value of such utilities as were furnished.

d) You must have lived in a household or rented a dwelling that was subject

to property taxes.

What is meant by “public assistance” - The term “public assistance” means

e) You must be current on property tax and rent payments due on your

cash assistance from government assistance programs informally known

homestead for all prior years and on any current installments.

as welfare assistance, and more commonly known as “Temporary Assis-

tance for Needy Families (TANF)”. Under RIGL 44-33-16, a claim for

WHO MAY CLAIM CREDIT

property tax relief shall exclude all taxes or rent paid with public assis-

tance.

If you meet all of the qualifications outlined above, you should complete

Form RI-1040H to determine if you are entitled to a credit.

Note: Part 5, line 29 and Part 2, line 1a must be equal.

Only one person of a household may claim the credit. If there are multiple

LIMITATIONS ON CREDIT

individuals within a household, the taxable and non-taxable income of all

household members must be included in part 5 of this return. If the house-

Under the provisions of RIGL 44-33-16, a claim for relief shall exclude all

hold income of all members is less than or equal to the $30,000 threshold,

taxes or rent paid with public assistance funds. The maximum amount of

the credit may still be claimed, but only by one member of the household.

credit allowable under Chapter 44-33, Property Tax Relief Act, for calendar

year 2016 is $335.00. In event that more than one person owns the resi-

The right to file a claim does not survive a person's death; therefore a claim

dence, the taxes will be divided by the owner's share.

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 an-

RENTED LAND

other member of the household as determined by the Tax Administrator.

If you live on land that is rented and your home or trailer is subject to property

tax. Multiply the amount of rent you paid in 2016 by 20% and add the amount

ATTACHMENTS -

Keep your originals - send in copies

to the property tax paid. Then enter the total on RI-1040H, line 2.

Attached to this claim shall be:

For homeowners: A copy of your 2016 property tax bill.

Example:

For renters: Copies of three (3) rent receipts for the year 2016, or a copy of

your 2016 lease agreement. You should keep your original rent receipts

Rent ($3,600 X 20%)........................ ___________

and send in photocopies printed on letter sized (8 1/2” x 11”) paper.

If you lived in subsidized housing, attach a copy of your HUD statement.

Property Tax...................................... ___________

If you are a claimant under age 65, you MUST attach a copy of your so-

Amount to be entered on line 2......... ___________

cial security disability award letter or Form 1099-SSA for the year 2016.

Household

Percentage of income

COMPUTATION TABLE INSTRUCTIONS

income

allowable as credit

Step 1

Read down the column titled household income until you find the income range

that includes the amount shown on line 32.

1 person

2 or more

Less than 6,001

6,001 - 9,000

Step 2

Read across from the income range line determined in step 1 to find the percent

9,001 - 12,000

of income allowed as a credit. Enter this percentage on line 3 or line 9,

12,001 - 15,000

whichever applies.

15,001 - 30,000

Form Ri-1040h - Rhode Island Property Tax Relief Claim - 2016 Page 3

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