Benefit

• $8,000 exemption of assessed value
• Frozen assessment and tax rate (single family or condominium only)

Requirements

• All titled owners must be at least 65 years of age
  • For married couples, only one (1) must be at least 65 years of age
• Owned and occupied the property for at least ten (10) years
• Property is a one (1), two (2), or three (3) family residence or a condominium
  • Only single family or condominium qualifies for the freeze
• Property is the owner’s primary legal residence, occupied for more than six (6) months annually
• Owner cannot be receiving exemptions on any other property
• Application is due to the Assessor's Office no later than December 31

Senior Exemption/Tax Freeze Application

Benefit

• $250 Tax Credit

Requirements

• Must be totally disabled and unable to work 
• 100% disability rating from Social Security Administration
• Owned and occupied the property for at least five (5) years
• Application is due to the Assessor's Office no later than March 15 prior to billing

Disability Tax Credit Application

Benefit

• $10,000 exemption of assessed value

Requirements

• Active service during or in a conflict (see application for details)
• Provide a copy of your DD-214 discharge form
• Discharge must be other than dishonorable
• Legal resident of Smithfield
• Additional exemptions available for 100% disabled veterans, Prisoners of War, Gold Star Parents, and veterans with specially adapted housing (contact Assessor’s Office for details)
• Application is due to the Assessor's Office no later than March 15 prior to billing

Veteran Exemption Application

Benefit

• $22,500 exemption of assessed value

Requirements

• Certification of legal blindness by a licensed physician or Rhode Island Services for the Blind
• Legal resident of Smithfield
• Application is due to the Assessor's Office no later than March 15 prior to billing

Blind Exemption Application

Benefit

• $5,000 exemption of assessed value

Requirements

• Stone wall is at least 50 feet in length
• Stone wall is at least 3 feet high
• Stone wall is structurally maintained and free of weeds and vegetation
• Stone wall was constructed prior to 1900
• Provide four (4) photos - two (2) from a distance and two (2) close up
• Application is due to the Assessor's Office no later than December 31

Stone Wall Exemption Application