reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-58 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-58 - North Providence - Property tax classification - Duties of assessor.

§ 44-5-58. North Providence — Property tax classification — Duties of assessor.(a) The assessor of the town of North Providence, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation, and determine the assessed valuation of each property class.(b) The assessor has the authority to apply different rates of taxation against class one, class two, class three and class four property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.History of Section.P.L. 1995, ch. 46, § 1; P.L. 2005, ch. 410, § 29.
RI Gen L § 44-5-59 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-59 - North Providence - Property tax classification - Procedure for adopting.

§ 44-5-59. North Providence — Property tax classification — Procedure for adopting.The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class, and with the approval of the town council of North Providence, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.History of Section.P.L. 1995, ch. 46, § 1.
RI Gen L § 44-5-60 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-60 - North Providence - Homestead exemptions.

§ 44-5-60. North Providence — Homestead exemptions.(a) The mayor, upon approval of the town council of the town of North Providence, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of North Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of North Providence and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. In order to determine compliance with the homestead exemption as outlined in this subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of North Providence may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption; provided, that there is a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.History of Section.P.L. 1995, ch. 46, § 1; P.L. 1997, ch. 249, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
RI Gen L § 44-5-60.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-60.1 - Johnston - Homestead exemptions.

§ 44-5-60.1. Johnston — Homestead exemptions.(a) The mayor of the town of Johnston, upon approval of the town council, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of Johnston and to grant homestead exemptions to the owner(s) of that residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. That exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of Johnston and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the mayor of the town of Johnston, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption. Provided, that there shall be a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.History of Section.P.L. 2000, ch. 36, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
RI Gen L § 44-5-61.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-61.1 - Central Falls - Exemption or stabilizing of taxes on qualifying property located in the city.

§ 44-5-61.1. Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city.Except as provided in this section, the city council of the city of Central Falls may vote to authorize for a period not exceeding twelve (12) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Central Falls, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days' notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property has inured or will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, "qualifying property" means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises, including, but not limited to, financial service enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.History of Section.P.L. 1999, ch. 492, § 1; P.L. 2013, ch. 87, § 1; P.L. 2013, ch. 95, § 1; P.L. 2017, ch. 452, § 1; P.L. 2017, ch. 466, § 1.
RI Gen L § 44-5-61.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-61.2 - Pawtucket - Exemption or stabilizing of taxes on qualifying property located in the city.

§ 44-5-61.2. Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city.Except as provided in this section, the city council of the city of Pawtucket may vote to authorize for a period not exceeding ten (10) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Pawtucket, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days' notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, "qualifying property" means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property complies with any stabilization agreement and is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.History of Section.P.L. 1999, ch. 239, § 1.
RI Gen L § 44-5-62 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-62 - Cranston - Homestead exemption.

§ 44-5-62. Cranston — Homestead exemption.(a) The city council of the city of Cranston is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the city of Cranston and to grant homestead exemptions to the owner or owners of residential real estate or combination residential and commercial real estate in an amount not to exceed thirty percent (30%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a pro rated amount. That pro rated amount is the percentage of square feet used for residential purposes multiplied by thirty percent (30%). In order to determine compliance with the homestead exemption as outlined in this subsection, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(b) The city council of the city of Cranston may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to the exemption to those who are entitled to claim the exemption.History of Section.P.L. 1996, ch. 22, § 1; P.L. 1996, ch. 225, § 1; P.L. 1997, ch. 258, § 3.
RI Gen L § 44-5-63 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-63 - Barrington - Property tax classifications - List of ratable property.

§ 44-5-63. Barrington — Property tax classifications — List of ratable property.Upon adoption of a classification of taxable property by the town of Barrington, all ratable property in the town of Barrington shall be classified by the assessor as follows:(1) Class 1: all ratable real estate and tangible personal property.(2) Class 2: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 1996, ch. 27, § 1.
RI Gen L § 44-5-64 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-64 - Barrington - Property tax classification - Tax levy determination.

§ 44-5-64. Barrington — Property tax classification — Tax levy determination.(a) The assessor of the town of Barrington shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proportion of the total tax levy.(b) The assessor has the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.History of Section.P.L. 1996, ch. 27, § 1.
RI Gen L § 44-5-65 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-65 - East Greenwich - Homestead exemption.

§ 44-5-65. East Greenwich — Homestead exemption.(a) The town council of the town of East Greenwich is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of East Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of East Greenwich, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.History of Section.P.L. 1996, ch. 365, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
RI Gen L § 44-5-66 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-66 - Warwick - Property tax classification - Eligibility.

§ 44-5-66. Warwick — Property tax classification — Eligibility.The city of Warwick is authorized to adopt a system of property tax classification.History of Section.P.L. 1996, ch. 319, § 3.
RI Gen L § 44-5-67 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-67 - Property tax classification - Eligibility.

§ 44-5-67. Property tax classification — Eligibility.The city of Warwick is authorized to adopt a system of property tax classification.History of Section.P.L. 1997, ch. 17, § 1.
RI Gen L § 44-5-67.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-67.1 - Warwick - Property tax classification - List of ratable property.

§ 44-5-67.1. Warwick — Property tax classification — List of ratable property.Upon adoption of a system of classification of taxable property by the city of Warwick, all ratable property in the city of Warwick shall be classified by the assessor as follows:(1) Class 1: residential real estate consisting of no more than five (5) dwelling units, land classified as open space, and dwellings on leased land including mobile homes.(2) Class 2: commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.(3) Class 3: all ratable tangible personal property.(4) Class 4: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 1997, ch. 17, § 1.
RI Gen L § 44-5-67.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-67.2 - Warwick - Property tax classification - Duties of assessor.

§ 44-5-67.2. Warwick — Property tax classification — Duties of assessor.The assessor of the city of Warwick, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation, and determine the assessed valuation of each property class. The assessor has the authority to apply different rates of taxation to each class and to determine the tax due and payable on the property; provided, that the rates are pursuant to an annual tax resolution approved in the same manner as is provided for budget approval in the city charter; provided, further, that the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1 property tax rates shall not be less than seventy-five percent (75%) of class two (2) property tax rates.History of Section.P.L. 1997, ch. 17, § 1.
RI Gen L § 44-5-67.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-67.3 - Warwick - Reduction in assessed value of real estate upon demolition of buildings.

§ 44-5-67.3. Warwick — Reduction in assessed value of real estate upon demolition of buildings.(a) Whenever a building is demolished and the refuse is removed from the property, the tax assessor shall reassess the property to reflect removal of the building, and the new assessment shall be effective as of the date the building official confirms that the demolition is complete.(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding.(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.(d) This section applies only to assessments and taxes in the city of Warwick.History of Section.P.L. 2006, ch. 635, § 1; P.L. 2008, ch. 117, § 1; P.L. 2008, ch. 473, § 1.
RI Gen L § 44-5-68 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-68 - Warren - Property tax classifications. - List of ratable property.

§ 44-5-68. Warren — Property tax classifications. — List of ratable property.Upon adoption of a classification of taxable property by the town of Warren, all ratable property in the town of Warren shall be classified by the assessor as follows:(1) Class 1: all ratable real estate and tangible personal property.(2) Class 2: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 1997, ch. 19, § 1.
RI Gen L § 44-5-68.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-68.1 - Warren - Property tax classification. - Tax levy determination.

§ 44-5-68.1. Warren — Property tax classification. — Tax levy determination.(a) The assessor of the town of Warren shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proposition of the total tax levy.(b) The assessor has the authority to apply different rates of taxation against Class 1, and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.History of Section.P.L. 1997, ch. 19, § 1.
RI Gen L § 44-5-68.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-68.2 - Warren - Property tax classification. - Tax levy determination.

§ 44-5-68.2. Warren — Property tax classification. — Tax levy determination.The assessor shall provide to the town council of Warren a list containing the full and fair valuation of each property class and, with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.History of Section.P.L. 1997, ch. 19, § 1.
RI Gen L § 44-5-69 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-69 - Local fire districts - Requirements of annual budget - Annual financial statements and publication of property tax data.

§ 44-5-69. Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data.Every fire district authorized to assess and collect taxes on real and personal property in the several towns in the state shall be required to have annual financial statements audited by an independent auditing firm approved pursuant to § 45-10-4 by the auditor general. The auditor general may waive or modify form and content of financial statements and scope of the audit, based upon the size of the fire districts. The financial statements for fiscal year 2015 and every fiscal year thereafter shall be presented at the district's first annual meeting subsequent to receipt of said financial statements. At least ten (10) days prior to said annual meeting, a copy of such financial statements shall be filed by the fire district with the town clerk for the town in which the district(s) is located. A copy of the financial statements shall be simultaneously sent to the auditor general and the division of municipal finance in the department of revenue. The fire districts shall also provide to the division of municipal finance in the department of revenue the adopted budget within thirty (30) days of final action, and other information on tax rates, budgets, assessed valuations, and other pertinent data upon forms provided by the division of municipal finance. The information shall be published by the department of revenue.History of Section.P.L. 1997, ch. 40, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2016, ch. 512, art. 1, § 31.