reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-11.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.2 - Purpose of training and certification provisions.

§ 44-5-11.2. Purpose of training and certification provisions.The purpose of §§ 44-5-11.1 — 44-5-11.3 is to provide a resource to local tax assessors which would improve the methods of property tax assessments; provide for increased capability in the annual maintenance of assessments; integrate technological innovations in property tax administration; and, substantially reduce the cost of required revaluations.History of Section.P.L. 1984, ch. 381, art. V, § 1; P.L. 1988, ch. 84, § 95; P.L. 1999, ch. 354, § 28.
RI Gen L § 44-5-11.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.3 - Annual training institute for tax assessors.

§ 44-5-11.3. Annual training institute for tax assessors.(a) The director of the department of revenue, in cooperation with the Rhode Island association of assessing officers shall establish and conduct an annual training institute for local tax assessors. The training institute shall consist of certified training courses in such areas as the cost approach, market data approach, and income approach to property valuation; the use of computer technology for property tax assessments and maintenance, the application of Rhode Island law to property tax administration, and containing education. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national assessors' organizations, and with any other appropriate professional organizations. A local tax assessor who has successfully completed the training program, or who has obtained the necessary amount of credits, shall be awarded the designation of Rhode Island Certified Assessor (R.I.C.A.).(b) An applicant, who is a member of a local assessment personnel staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Assessment Personnel (RICAP).(c) The Rhode Island Association of Assessing Officers shall establish a program of re-certification, approved by the department of revenue, for all designated members.History of Section.P.L. 1984, ch. 381, art. V, § 1; P.L. 1985, ch. 55, § 1; P.L. 1995, ch. 128, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-11.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.4 - Technology grants for property tax administration.

§ 44-5-11.4. Technology grants for property tax administration.The director of the department of revenue may establish a local grant-in-aid program whereby cities and towns may purchase microcomputers to be used for the purpose of property tax administration. The director shall also cause to be prepared and distributed to all cities and towns that participate in the grant-in-aid program, a uniform "software" application program which would adapt current state-of- the-art uses in property tax administration.History of Section.P.L. 1984, ch. 381, art. V, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-11.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.5 - Legislative findings - Revaluation cycle.

§ 44-5-11.5. Legislative findings — Revaluation cycle.It is found and declared that:(1) Rhode Island property taxes continue to play a significant role in the financing of local educational and municipal services. The general assembly recognizes that the way the property tax is assessed, levied and collected can be improved to provide more reliable and up-to-date property values in each of the cities and towns.(2) The state's ten (10) year property revaluation cycle is the longest revaluation cycle in the country. Infrequent revaluations translate into disparities in property tax burden between types and classes of property within and among cities and towns. In addition, because each city and town represents multiple systems and procedures for administering the property tax, there is an inconsistent administration of property tax law and regulations.(3) It is the intent of the general assembly to ensure that all taxpayers in Rhode Island are treated equitably. The more frequent the revaluation, the greater the equity within and among jurisdictions. Ensuring that taxpayers are treated fairly begins with modernizing the administration of the property tax that ensures:(i) Up-to-date property values are maintained through more frequent property revaluations;(ii) Cities and towns meet defined standards related to performing updates of property values;(iii) The state shares in the cost of performing updates of property values in the cities and towns;(iv) A meaningful and effective method of ensuring that cities and towns comply with the nine (9) year revaluation cycle and the updates of property values are developed;(v) Procedures for administering the property tax are standardized — such as general reporting and classification systems;(vi) Assessors and contracted property revaluation companies meet appropriate qualifications and standards; and(vii) Intergovernmental cooperation in the administration of the property tax is maximized.(4) With these findings in mind, it is the intent of the general assembly to institute a revaluation cycle where every city or town conducts a revaluation within nine (9) years of the date of the prior revaluation and shall conduct an update of real property every three (3) years from the date of the last revaluation.History of Section.P.L. 1997, ch. 179, § 1.
RI Gen L § 44-5-11.7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.7 - Permanent legislative oversight commission.

§ 44-5-11.7. Permanent legislative oversight commission.(a) (1) There is created a permanent legislative commission on property taxation. The commission consists of the following members:(i) Chairperson of the house finance committee, or designee;(ii) Chairperson of the senate finance committee, or designee;(iii) Chief budget analyst of the office of municipal affairs, or designee;(iv) The president of the league of cities and towns;(v) The executive director of the Rhode Island public expenditures council, or designee; and(vi) Three (3) members of the Rhode Island Assessors' Association.(vii) Director of the property valuation within the department of revenue.(2) The commission at its first meeting shall elect a chairperson from its membership.(b) The purpose of the commission is to work in conjunction with Rhode Island department of administration, department of revenue and the RIAAO representatives, to study and evaluate property tax related issues including, but not limited to:(1) Revaluation process and statistical study after a revaluation;(2) Exemptions and classifications;(3) Uniform depreciation rates; and(4) Any other issues which the commission determines are relevant to the issue of property taxation.(c) The members shall receive no compensation for their services. All departments and agencies of the state shall furnish advice and information, documentary or otherwise to the commission and its agents as is deemed necessary or desirable by the commission to facilitate the purposes of the commission.(d) The commission shall meet no less than three (3) times per year and shall report its findings and recommendations to the general assembly on an annual basis.History of Section.P.L. 1997, ch. 179, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2007, ch. 389, § 1; P.L. 2007, ch. 451, § 1.
RI Gen L § 44-5-11.9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.9 - West Warwick - Residential real estate classification.

§ 44-5-11.9. West Warwick — Residential real estate classification.(a) Notwithstanding any limitation, condition or any other provision to the contrary contained within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification tax-rates for each of the following classification:(b) Classes of Property:(1) Single-family homes, condominiums, residential real estate consisting of no more than two (2) dwelling units (one of which is owner occupied), land classified as open space, and dwellings on leased land including mobile homes;(2) Residential real estate containing between two (2), three (3), four (4), and five (5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;(3) Residential real estate containing six (6) or more dwelling units, and properties containing partial commercial or business uses with six (6) or more dwelling units;(4) Commercial and industrial real estate, and residential properties containing partial commercial or business uses, with five (5) or less dwelling units; and(5) Two (2) separate and distinct tax classification tax-rates for personal property described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.History of Section.P.L. 2001, ch. 90, § 1; P.L. 2004, ch. 18, § 1; P.L. 2010, ch. 239, § 38.
RI Gen L § 44-5-11.10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.10 - Real estate tax classification - East Providence.

§ 44-5-11.10. Real estate tax classification — East Providence.Notwithstanding any provision within § 44-5-11.8 to the contrary:(a) Upon the completion of any comprehensive revaluation in accordance with § 44-5-11.6, the city of East Providence may adopt a tax classification plan by ordinance with the following limitations:(1) The designated classes of property shall be limited to the four (4) classes as defined in subsection (b).(2) The tax rate applicable to any class shall not exceed by two hundred percent (200%) the rate applicable to any other class.(3) Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes.(4) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (b) are governed by § 44-3-29.1.(5) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to motor vehicles within Class 4 as defined in subsection (b) are governed by § 44-34.1-1.(6) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure applies to the reporting of and compliance with these classification restrictions.(b) (1) Classes of Property. Class 1: Residential real estate consisting of no more than three (3) dwelling units, land classified as open space, and dwellings on leased land including mobile homes. A homestead exemption provision is also authorized within this class; provided, however, that the actual effective rate applicable to property qualifying for this exemption shall be construed as the standard rate for this class against which the maximum rate applicable to another class shall be determined.(2) Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than three (3) dwelling units.(3) Class 3: All ratable tangible personal property; excluding wholesale and retail inventory, which shall be taxed in accordance with § 44-3-29.1.(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.History of Section.P.L. 2004, ch. 9, § 1; P.L. 2004, ch. 13, § 1.
RI Gen L § 44-5-11.11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.11 - Residential real estate classification - West Greenwich.

§ 44-5-11.11. Residential real estate classification — West Greenwich.Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of West Greenwich may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1; and provided, further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.History of Section.P.L. 2005, ch. 88, § 1; P.L. 2005, ch. 135, § 1.
RI Gen L § 44-5-11.12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.12 - Residential real estate classification - Glocester.

§ 44-5-11.12. Residential real estate classification — Glocester.Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of Glocester may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1 and provided further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.History of Section.P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2; P.L. 2005, ch. 363, § 1; P.L. 2005, ch. 430, § 1.
RI Gen L § 44-5-11.13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.13 - Homestead exemption in the town of Glocester.

§ 44-5-11.13. Homestead exemption in the town of Glocester.The town council of the town of Glocester 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 Glocester and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed forty percent (40%) 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 ordinance rules and regulations governing eligibility for the exemption established by this section.History of Section.P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2.
RI Gen L § 44-5-11.14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.14 - Commercial/residential real estate classification - Narragansett.

§ 44-5-11.14. Commercial/residential real estate classification — Narragansett.Notwithstanding any provisions of § 44-5-11.8 to the contrary, the town of Narragansett may adopt a separate tax classification for owner occupied mixed use combination commercial and residential properties with five (5) units or less provided that the total commercial portion of the structure cannot occupy more than fifty percent (50%) of the entire square foot size of the structure itself. The tax assessor shall be required to allocate the percentage share of the full and fair market value of the property devoted to residential real estate use. This portion of the property shall be subject to the same tax rate as property defined in class 1 by § 44-5-11.8(b)(1)(i), while the remaining percentage of the property shall be subject to the tax rate as property defined as class 2 by § 44-5-11.8(b)(2).History of Section.P.L. 2005, ch. 198, § 1; P.L. 2005, ch. 212, § 1.
RI Gen L § 44-5-11.15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-11.15 - Authority to extend homestead exemption.

§ 44-5-11.15. Authority to extend homestead exemption.Any city or town authorized under this chapter to enact a homestead exemption may, by ordinance, provide the homestead exemption to any owner occupied premises in that city or town notwithstanding any law, regulation or ordinance to the contrary.History of Section.P.L. 2011, ch. 397, § 1.
RI Gen L § 44-5-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13 - Assessment and apportionment according to law - Date of assessment.

§ 44-5-13. Assessment and apportionment according to law — Date of assessment.The assessors shall assess all valuation and apportion any tax levy on the inhabitants of the city or town and the ratable property in the city or town according to law, and the assessed valuation of the ratable property shall be made as of the date of assessment provided in § 44-5-1 and shall be in accordance with the provisions of § 44-5-12; except that personal property consisting of stocks in trade and materials used in manufacture, which include raw materials, fuel, goods in process of manufacture, and completed products, except those which are specifically exempt by statute, are estimated at the average of the personalty kept on hand or located in the taxing district during the twelve (12) months ending with the date of assessment, or the average of any portion of the twelve (12) months when the business has not been carried on or located in the taxing district for a year.History of Section.G.L. 1896, ch. 46, § 4; G.L. 1909, ch. 58, § 4; P.L. 1919, ch. 1735, § 2; G.L. 1923, ch. 60, § 4; G.L. 1938, ch. 31, § 4; P.L. 1949, ch. 2330, § 4; G.L. 1956, § 44-5-13; P.L. 1969, ch. 177, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
RI Gen L § 44-5-13.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.1 - Duties of assessors with respect to forms.

§ 44-5-13.1. Duties of assessors with respect to forms.The assessors shall utilize all forms adopted in accordance with forms prepared by the department of revenue for the preparation and administration of their assessments. Nothing contained in this chapter invalidates a tax assessed and levied in accordance with law.History of Section.P.L. 1984, ch. 381, art. III, § 2; P.L. 1986, ch. 198, § 49; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
RI Gen L § 44-5-13.2.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.2.3 - Warwick - Assessment and taxation of certain improvements to real estate.

§ 44-5-13.2.3. Warwick — Assessment and taxation of certain improvements to real estate.Notwithstanding any other provisions of this chapter, the owner of any building or dwelling in the city of Warwick consisting of one to three (3) family units, the building also being the owner's principal place of residence, who makes any improvements or additions to the building in an amount not exceeding fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of Warwick, is exempt from the assessment of property taxes on those improvements or additions until the next general municipal revaluation of property values in 1997. As used in this section, "residence" means a voting address. The property owner shall supply all necessary plans to the building official of the city of Warwick for the improvements or addition and shall pay all requisite building and other permit fees as are then required by law. The provisions of this section do not apply to any commercial building or structure.History of Section.P.L. 1994, ch. 170, § 1.
RI Gen L § 44-5-13.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.3 - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.3. 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 that 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 damaged, demolished, and removed.(b) The adjusted assessment is applicable with respect to the parcel from the date the 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 towns of South Kingstown, North Kingstown, West Warwick and Barrington.History of Section.P.L. 1990, ch. 184, § 1; P.L. 1992, ch. 327, § 2; P.L. 1994, ch. 34, § 1; P.L. 1996, ch. 55, § 1.
RI Gen L § 44-5-13.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.5 - Richmond - Reduction in assessed value of real estate - Removal of damaged buildings.

§ 44-5-13.5. Richmond — Reduction in assessed value of real estate — Removal of damaged buildings.(a) Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more 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 tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or 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) The Richmond town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Richmond are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.(d) This section applies only to assessment and taxes in the town of Richmond.History of Section.P.L. 1992, ch. 102, § 1.