reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-69.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-69.1 - Property tax classification - Albion fire district within the town of Lincoln - Tax levy determination.

§ 44-5-69.1. Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination.The tax collector for the Albion fire district within the town of Lincoln shall provide to the board of fire commissioners a list containing the full and fair valuation of each property class, and with the approval of the members of the fire district by vote, annually determine the percentage of the tax levy to be apportioned to each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes.(2) Class 2. Commercial and industrial real estate and residential real estate of more than five (5) dwelling units.(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).History of Section.P.L. 2010, ch. 317, § 1.
RI Gen L § 44-5-70 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-70 - East Providence - Homestead exemption.

§ 44-5-70. East Providence — Homestead exemption.(a) The city council of the city of East Providence 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 city of East Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed fifteen percent (15%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than four (4) units. In order to determine compliance with the homestead exemption as outlined in this section, the city 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 city of East Providence, 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. 1997, ch. 237, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
RI Gen L § 44-5-71 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-71 - Jamestown - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-71. Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage, and following which the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal and grading are completed, to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished and removed.(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, and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal and grading are completed is adjusted accordingly in the manner determined by the assessor.(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 town of Jamestown.History of Section.P.L. 1998, ch. 166, § 1; P.L. 1998, ch. 225, § 1.
RI Gen L § 44-5-74 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-74 - Woonsocket - Property tax classification - Authorization.

§ 44-5-74. Woonsocket — Property tax classification — Authorization.The city of Woonsocket is authorized to adopt a system of property tax classification.History of Section.P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.
RI Gen L § 44-5-74.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-74.1 - Woonsocket - List of ratable property.

§ 44-5-74.1. Woonsocket — List of ratable property.(a) Upon adoption of a system of classification of taxable property by the city of Woonsocket, all ratable property in the city of Woonsocket shall be classified by the assessor as follows:(1) Class One: all ratable tangible personal property;(2) Class Two: residential real estate with less than four (4) units;(3) Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more, except as provided for in subsection (b); and(4) Class Four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.(b) As to any residential real estate with four (4) units and wherein one or more of the units are occupied by the owner of the real estate, the four (4) unit residential real estate shall be classified as Class Two residential real estate. The real estate shall be classified as Class Three if it fails to have at least one unit that is occupied by the owner of the real estate. An owner of residential real estate with four (4) units who is entitled to the Class Two residential real estate classification pursuant to this section shall annually file a declaration of the owner-occupied status with the tax assessor. The assessor shall prepare an appropriate form for the making of the declaration.History of Section.P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2013, ch. 498, § 1; P.L. 2019, ch. 294, § 1; P.L. 2019, ch. 304, § 1.
RI Gen L § 44-5-74.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-74.2 - Woonsocket - Valuation of ratable property.

§ 44-5-74.2. Woonsocket — Valuation of ratable property.(a) The assessor of the city of Woonsocket, 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, and Class Three property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class. When real property is used for mixed purposes, the applicable rate shall be applied to the proportionate amount of the real property used for each purpose.History of Section.P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1; P.L. 2013, ch. 498, § 1.
RI Gen L § 44-5-74.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-74.3 - Woonsocket - Procedure for adopting tax rates.

§ 44-5-74.3. Woonsocket — Procedure for adopting tax rates.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 city council, annually determine the percentages of the tax levy to be appointed 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. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.
RI Gen L § 44-5-74.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-74.5 - Woonsocket - Exemption for elderly residents.

§ 44-5-74.5. Woonsocket — Exemption for elderly residents.(a) For the city's fiscal year 2014-2015 and thereafter, the budget commission for the city of Woonsocket, or any individual or body authorized by law to take such action, is authorized to annually fix the amount, if any, of a real estate tax exemption for Woonsocket residents based on age upon such terms and conditions as it deems reasonable. Exemption rates may be tiered based upon income level.(b) Any such exemption shall only apply to residential property owned and occupied by the applicant.History of Section.P.L. 2014, ch. 271, § 1; P.L. 2014, ch. 334, § 1.
RI Gen L § 44-5-75 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-75 - Woonsocket - Homestead exemption.

§ 44-5-75. Woonsocket — Homestead exemption.(a) The mayor, upon approval of the city council of the city of Woonsocket, 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 city of Woonsocket and to grant homestead exemptions to the owner(s) of that residential real estate in amounts not to exceed the following percentages:(1) Single family and condominiums: forty-five percent (45%) exemption;(2) Two (2) family: twenty-five percent (25%) exemption;(3) Three (3) family: fifteen percent (15%) exemption;(4) Four (4) to ten (10) family: no homestead exemption.(b) Any homestead exemption only applies to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Woonsocket, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(c) The city council of the city of Woonsocket 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. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1.
RI Gen L § 44-5-76 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-76 - East Greenwich - Reduction in assessed value of real estate upon removal of damaged structure.

§ 44-5-76. East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure.(a) Whenever a structure in the town of East Greenwich is damaged so as to require total reconstruction and following which, the owner provides for complete demolition of the structure with the material from the demolition being removed from the parcel of real property on which the structure was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building official, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessed value of the structure so damaged, demolished, and removed.(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 official, until the thirty-first (31st) day of December next succeeding and the assessment of the parcel for the assessment year in which demolition, removal, and grading are completed shall be adjusted accordingly by the assessor. Any excess tax resulting from the adjusted assessment shall be abated by the town council.(c) This section is not applicable in the event of disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes. In addition, the East Greenwich town council is authorized to suspend this tax abatement policy for any year in which so many structures within the town of East Greenwich are damaged that granting reduced assessments would, in the sole judgment of the town council, jeopardize the fiscal integrity of the town of East Greenwich.(d) This section applies only to assessments and taxes in the town of East Greenwich.History of Section.P.L. 2002, ch. 17, § 1; P.L. 2002, ch. 21, § 1.
RI Gen L § 44-5-76.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-76.1 - Newport - Property tax classification - List of ratable property.

§ 44-5-76.1. Newport — Property tax classification — List of ratable property.Upon adoption of a system of classification of taxable property by the city of Newport, all ratable property in the city of Newport shall be classified by the assessor as follows:(1) Class One: all ratable tangible personal property;(2) Class Two: residential real estate with less than four (4) units;(3) Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more; and(4) Class Four: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
RI Gen L § 44-5-76.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-76.2 - Newport - Property tax classification.

§ 44-5-76.2. Newport — Property tax classification.(a) The assessor of the city of Newport, 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 designated classes of property shall be limited to the four (4) classes as defined in § 44-5-76.1.(c) The effective tax rate applicable to any class shall not exceed by fifty percent (50%) the rate applicable to any other class.(d) Any tax rate changes from one year to the next shall be applied so that the same percentage rate change is applicable to all classes. Notwithstanding the aforesaid sentence, in the first year following comprehensive revaluation or any update in accordance with § 44-5-11.6, the city is authorized to set the effective tax rate applicable to any class in an amount not to exceed by fifty percent (50%) the rate applicable to any other class.(e) The tax rates applicable to motor vehicles within class four as defined in § 44-5-76.1 are governed by § 44-34.1-1.(f) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.History of Section.P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2018, ch. 71, § 1; P.L. 2018, ch. 74, § 1.
RI Gen L § 44-5-76.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-76.3 - Newport - Property tax classification - Procedure for adopting.

§ 44-5-76.3. Newport — 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 city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually tax rates sufficient to produce the proportion of the total tax levy.History of Section.P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
RI Gen L § 44-5-77 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-77 - Providence - Cooperative housing corporation property exemption.

§ 44-5-77. Providence — Cooperative housing corporation property exemption.Notwithstanding any other provision of the general or public laws to the contrary, the property taxes owed for any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be reduced by applying to the assessed value of that property all personal exemptions (including, for example, the homestead exemption and exemptions available to veterans, disabled veterans, elderly persons, former prisoners of war, and the blind) to which any shareholders of the corporation residing on the property would be entitled if they directly owned and occupied residential property in the city or town where the corporation's property is located. In calculating the amount of any property tax reduction, the personal exemptions to which any resident shareholder is entitled shall not be applied to the portion of the common areas on the corporation's property used for recreational or social purposes, such as game rooms, fitness facilities, dining rooms or theaters. The burden shall be on the corporation to demonstrate the extent to which any of its resident shareholders would qualify to receive the exemptions.History of Section.P.L. 2002, ch. 88, § 1.
RI Gen L § 44-5-77.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-77.1 - Providence - Cooperative housing corporation - Tax rates.

§ 44-5-77.1. Providence — Cooperative housing corporation — Tax rates.(a) Notwithstanding any provision of the general or public laws to the contrary, the property tax rate applicable to any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be as follows:With respect to any owner-occupied dwelling units in such real property, the rate shall be:(1) For taxes assessed on units owned on December 31, 2013, one hundred fifteen percent (115%) of the rate applicable to residential, owner-occupied properties in the city;(2) For taxes assessed on units owned on December 31, 2014, one hundred seven and one-half percent (107.5%) of the rate applicable to residential, owner-occupied properties in the city; and(3) For taxes assessed on units owned on December 31, 2015, and for every tax assessment made thereafter, one hundred percent (100%) of the rate applicable to residential, owner-occupied properties in the city.(b) With respect to any non-owner-occupied dwelling units in such real property, the rate applied in every assessment shall be the rate applicable to residential, non-owner-occupied properties in the city.History of Section.P.L. 2014, ch. 30, § 1; P.L. 2014, ch. 32, § 1.
RI Gen L § 44-5-78 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-78 - Newport - Homestead exemption.

§ 44-5-78. Newport — Homestead exemption.(a) The city council of the city of Newport 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 city of Newport and to grant homestead exemptions to the owner(s) of the residential real estate in amounts not to exceed the following percentages:(1) Single family and condominiumsthirty-five percent (35%) exemption;(2) Two (2) familytwenty percent (20%) exemption;(3) Three (3) familyfive percent (5%) exemption.(b) Any exemption shall only apply to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Newport, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.(c) The city council of the city of Newport may provide for a proration of the homestead exemption in cases where title to the property passes from those not entitled to the exemption to those who are entitled to claim the exemption.History of Section.P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
RI Gen L § 44-5-78.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-78.1 - Newport - Exemption for elderly and disabled residents.

§ 44-5-78.1. Newport — Exemption for elderly and disabled residents.(a) The city council for the city of Newport is authorized to annually fix the amount, if any, of a real estate tax exemption to Newport residents based upon age or disability. Exemption rates may be tiered based upon income level.(b) Any exemption shall only apply to residential property owned and occupied by the applicant.History of Section.P.L. 2009, ch. 84, § 1.
RI Gen L § 44-5-79 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-79 - Little Compton - Property tax classification.

§ 44-5-79. Little Compton — Property tax classification.(a) The assessor of the town of Little Compton 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 as defined in § 44-5-11.8 of the General Laws entitled Tax Classification.(b) The town council of the town of Little Compton is authorized to apply, by ordinance, a higher rate of taxation to Class 3 property (all ratable tangible property) beginning in tax year 2005 (values as of 12/31/2004); provided, that the tax rate applicable to Class 3 property, notwithstanding the provisions of § 44-5-11.8, shall not exceed the rate applicable to Class 1 by more than two hundred percent (200%); and provided further, that any subsequent tax rate changes thereafter shall be made consistent with the provisions of § 44-5-11.8.History of Section.P.L. 2005, ch. 253, § 2; P.L. 2005, ch. 261, § 2.