reglab/housing_qa huggingface dataset:
RI Gen L § 44-5-13.7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.7 - Coventry - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.7. Coventry — 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 Coventry.History of Section.P.L. 1992, ch. 291, § 1.
RI Gen L § 44-5-13.9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.9 - Newport - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.9. Newport — 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 city of Newport.History of Section.P.L. 1994, ch. 397, § 1.
RI Gen L § 44-5-13.11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.11 - Qualifying low-income housing - Assessment and taxation.

§ 44-5-13.11. Qualifying low-income housing — Assessment and taxation.Any residential property that has been issued an occupancy permit on or after January 1, 1995, after substantial rehabilitation as defined by the U.S. Department of Housing and Urban Development and is encumbered by a covenant recorded in the land records in favor of a governmental unit or Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged to tenants of the property or the incomes of the occupants of the property, is subject to a tax that equals eight percent (8%) of the property's previous years' gross scheduled rental income or a lesser percentage as determined by each municipality.History of Section.P.L. 1995, ch. 372, § 2; P.L. 1995, ch. 375, § 2.
RI Gen L § 44-5-13.14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.14 - Portsmouth - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.14. Portsmouth — 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 Portsmouth.History of Section.P.L. 1996, ch. 211, § 1.
RI Gen L § 44-5-13.21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.21 - Burrillville - Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).

§ 44-5-13.21. Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).(a) Notwithstanding the provisions of chapter 3 of title 44 or any other provision of the general or public laws to the contrary, the town council of the town of Burrillville is authorized to provide, by ordinance, that the payment of taxes by any resident of the town claiming an exemption pursuant to the provisions of § 44-3-3(16) may be deferred in whole or in part for a period of five (5) years, and will constitute a lien on the property during the five (5) year period. If the property is transferred in any manner, including but not limited to gift, inheritance, or deed or if the property is refinanced, all taxes accrued to that date are immediately due and payable.(b) In the event that the property upon which the taxes have been deferred has not been transferred or refinanced as set forth in subsection (a) of this section at the expiration of the fifth year of deferment, the tax bill that has been deferred for five (5) years is automatically abated and the records of the tax collector shall reflect the abatement.(c) The town council of the town of Burrillville is authorized to enact, by ordinance, eligibility criteria to grant deferments in whole or in part for persons claiming an exemption pursuant to § 44-3-3(16).(d) Any person claiming the deferment aggrieved by an adverse decision of the assessor shall appeal the decision to the local board of tax review, and thereafter according to the provisions of § 44-5-26.History of Section.P.L. 1999, ch. 230, § 1.
RI Gen L § 44-5-13.24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.24 - North Smithfield - Reduction in assessed value of real estate - Removal of damaged buildings.

§ 44-5-13.24. North Smithfield — 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 the 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 building so damaged, 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 North Smithfield town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of North Smithfield 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 North Smithfield.History of Section.P.L. 2000, ch. 114, § 1; P.L. 2000, ch. 411, § 1.
RI Gen L § 44-5-13.26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.26 - Tiverton - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.26. Tiverton — 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 Tiverton.History of Section.P.L. 2001, ch. 6, § 1; P.L. 2001, ch. 19, § 1.
RI Gen L § 44-5-13.29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.29 - Middletown - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.29. Middletown — 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 and properly disposed of 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; provided, that the building is not replaced or under construction on the thirty-first (31st) day of December next succeeding.(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 according the manner of other abatements in the town of Middletown. The building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a).(c) This section is not applicable in the event of criminal activity or civil unrest or natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or hurricanes.(d) This section applies only to assessments and taxes in the town of Middletown.History of Section.P.L. 2001, ch. 40, § 1; P.L. 2001, ch. 310, § 1.
RI Gen L § 44-5-13.31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.31 - Johnston - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.31. Johnston — 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, 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 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 Johnston.History of Section.P.L. 2003, ch. 90, § 1; P.L. 2003, ch. 96, § 1.
RI Gen L § 44-5-13.34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.34 - Bristol - Reduction in assessed value of real estate - Removal of damaged buildings.

§ 44-5-13.34. Bristol — 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 of 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 Bristol town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Bristol are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.History of Section.P.L. 2003, ch. 303, § 1; P.L. 2003, ch. 355, § 1.
RI Gen L § 44-5-13.40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-13.40 - Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.

§ 44-5-13.40. Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.(a) Notwithstanding any other provision of chapter 5 of title 44, each municipality shall exempt from taxation the real property of the surviving spouse of any law enforcement officer or firefighter who was killed in the line of duty, who occupies the real property as his or her principal place of residence. This exemption shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence within the state.(b) For the purposes of this section, killed in the line of duty shall mean a traumatic physical wound (or traumatized physical condition of the body) directly and proximately caused by external force (such as bullets, explosives, sharp instruments, blunt objects, or physical blows), chemicals, electricity, climatic conditions, infectious disease, radiation, viruses, or bacteria. When a law enforcement officer or firefighter engages in a situation involving nonroutine stressful or strenuous physical law enforcement, fire suppression or participates in a training exercise involving nonroutine stressful or strenuous physical activity and dies of a heart attack, stroke, or vascular rupture not later than twenty-four (24) hours after the officer or firefighter engaged in the activity, the death shall be considered killed in the line of duty.(c) The provisions of this section shall not be applied retroactively but shall only be applied prospectively.History of Section.P.L. 2019, ch. 101, § 1; P.L. 2019, ch. 125, § 1.
RI Gen L § 44-5-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-14 - Repealed.

§ 44-5-14. Repealed.History of Section.G.L. 1896, ch. 46, § 5; G.L. 1909, ch. 58, § 5; P.L. 1920, ch. 1899, § 1; G.L. 1923, ch. 60, § 5; G.L. 1938, ch. 31, § 5; G.L. 1956, § 44-5-14; Repealed by P.L. 1969, ch. 197, art. 7, § 13.
RI Gen L § 44-5-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-16 - Oath to account brought in - Remedies after failure to bring in account - Effect on proration.

§ 44-5-16. Oath to account brought in — Remedies after failure to bring in account — Effect on proration.(a) Every person bringing in any account shall make oath before some notary public or other person authorized to administer oaths in the place where the oath is administered that the account by that person exhibited contains, to the best of his or her knowledge and belief, a true and full account and valuation of all the ratable estate owned or possessed by him or her; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the required oath to his or her account within the time prescribed by law, the taxpayer may, in writing, appoint an agent to make oath to his or her account within the time prescribed by the assessors, and the agent shall at the time of making the oath append his or her written appointment to the account, and for all purposes in connection with the account the taxpayer is deemed to have personally made the oath.(b) No taxpayer shall be denied a right of review by means of the procedure described in this chapter: (1) of any assessment on his or her real property by reason of any claimed inadequacies, inaccuracies, or omissions in his or her listing of personal property; (2) nor in the case of his or her personal property by reason of any claimed inadequacies, inaccuracies, or omissions in his or her listing of real property; (3) nor in the case of real or personal property by reason of any claimed inadequacies, inaccuracies, or omissions, which are not substantial, in his or her listing of real or personal property, respectively.(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from any town or city during a calendar year shall be assessed as though the property was situated in the city or town for the entire calendar year unless the taxpayer has filed an account as provided in this section specifying the date on which the property was introduced or removed.(d) Each city or town having a year of taxable ownership that measures length of ownership over the calendar year beginning immediately after the date of assessment shall adjust its year of taxable ownership so that it has a year of taxable ownership that measures length of ownership over the calendar year ending on the date of assessment.History of Section.G.L. 1896, ch. 46, § 7; G.L. 1909, ch. 58, § 7; P.L. 1915, ch. 1211, § 7; G.L. 1923, ch. 60, § 7; P.L. 1932, ch. 1945, § 2; P.L. 1935, ch. 2260, § 2; G.L. 1938, ch. 31, § 7; P.L. 1939, ch. 659, § 2; P.L. 1949, ch. 2330, § 7; G.L. 1956, § 44-5-16; P.L. 1965, ch. 61, § 1; P.L. 1968, ch. 163, § 1; P.L. 1998, ch. 219, § 2.
RI Gen L § 44-5-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-5 - Levy and Assessment of Local Taxes|Section 44-5-17 - Assessment of property covered by account.

§ 44-5-17. Assessment of property covered by account.If any person brings in an account as provided in § 44-5-15, the assessors shall nevertheless assess the person's ratable estate at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.History of Section.G.L. 1896, ch. 46, § 14; G.L. 1909, ch. 58, § 14; G.L. 1923, ch. 60, § 14; G.L. 1938, ch. 31, § 13; G.L. 1956, § 44-5-17; P.L. 1965, ch. 115, § 2; P.L. 1999, ch. 354, § 28.