# R.I. Gen. Laws § 44-3-1: Real and personal property subject to taxation

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-1

## Section

- **Citation:** R.I. Gen. Laws § 44-3-1
- **Heading:** Real and personal property subject to taxation
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-3 / Section 44-3-1

## Text

All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.

## Nearby sections

- [R.I. Gen. Laws § 44-3-1 § 44-3-1. Real and personal property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-1.md)
- [R.I. Gen. Laws § 44-3-2 § 44-3-2. €œPersonal property€ defined.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.md)
- [R.I. Gen. Laws § 44-3-2.1 § 44-3-2.1. Tax on intangible personal property prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.1.md)
- [R.I. Gen. Laws § 44-3-2.2 § 44-3-2.2. Tax on certain vehicles and trailers prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-2.2.md)
- [R.I. Gen. Laws § 44-3-3 § 44-3-3. Property exempt.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.md)
- [R.I. Gen. Laws § 44-3-3.1 § 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-3.1.md)
- [R.I. Gen. Laws § 44-3-4 § 44-3-4. Veterans€™ exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-4.md)
- [R.I. Gen. Laws § 44-3-4.2 § 44-3-4.2. Conflicts eligible for veterans€™ property tax relief.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-4.2.md)
- [R.I. Gen. Laws § 44-3-5 § 44-3-5. Gold star parents€™ exemption.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.md)
- [R.I. Gen. Laws § 44-3-5.1 § 44-3-5.1. Exemptions in South Kingstown.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.1.md)
- [R.I. Gen. Laws § 44-3-5.2 § 44-3-5.2. Exemptions in Barrington.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-5.2.md)
- [R.I. Gen. Laws § 44-3-6 § 44-3-6. General exemptions inapplicable to property used for manufacturing.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-6.md)
- [R.I. Gen. Laws § 44-3-8 § 44-3-8. Exemption of land planted to forestry.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-8.md)
- [R.I. Gen. Laws § 44-3-9 § 44-3-9. Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-9.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-3_S44-3-1. Check the current official text before relying on it. Not legal advice.