Housing

Property Tax Relief Circuit Breaker Program

Last updated: February 01, 2024

Program provides state-funded tax credit to senior and disabled homeowners and renters whose property taxes exceed between 3% and 6% of their household income. For renters, property tax is calculated at 20% of annual rent. The maximum credit is $650 for tax year 2023.

Who Qualifies?

For Tax Year 2023:

  • Homeowner/renter must be a senior (over age 65) or disabled (receiving a social security disability benefit).
  • Homeowner/renter must have been a legal resident of Rhode Island for the entire calendar year for which he/she is filing for the credit.
  • Household income must be $37,870 or less.
  • Homeowner/renter must have lived in a household or rented a dwelling unit that was subject to property taxes.
  • Homeowner/renter must be current on the property tax or rent due on the dwelling unit.

How to Apply

File form RI 1040H with state income tax return. To obtain the form contact the Division of Taxation, (401) 574-8970. For free tax help contact a Volunteer Income Tax Assistance location near you.

People may want to try to use the IRS Free File options available on the IRS website.

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