reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-8. - Real estate tax assessed to person not the owner.

§ 44-4-8. Real estate tax assessed to person not the owner.
If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the assessment.
History of Section.
G.L. 1896, ch. 45, § 8; G.L. 1909, ch. 57, § 8; G.L. 1923, ch. 59, § 8; G.L. 1938, ch. 30, § 8; G.L. 1956, § 44-4-8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-8.1. - Apportionment of taxes upon sale of real estate.

§ 44-4-8.1. Apportionment of taxes upon sale of real estate.
Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, be apportioned as if the assessment were made in advance for the immediate following calendar year and shall be adjusted between the seller and the purchaser as of the date of delivery of the deed of conveyance, the seller paying for the period commencing January 1st to and including the date of delivery of the deed of conveyance, and the purchaser paying the balance of the taxes.
History of Section.
G.L. 1956, § 44-4-8.1; P.L. 1966, ch. 150, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-9. - Rules for taxation of tangible personal property.

§ 44-4-9. Rules for taxation of tangible personal property.
All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24.
History of Section.
G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-9; P.L. 1969, ch. 197, art. 7, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-11 - — 44-4-13. Repealed.

§ 44-4-11 — 44-4-13. Repealed.
History of Section.
G.L. 1896, ch. 45, § 13; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 2146, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; P.L. 1948, ch. 2132, § 1; P.L. 1960, ch. 252, § 20 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1962, ch. 255, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-14. - Tangible personal property in decedent’s estate.

§ 44-4-14. Tangible personal property in decedent’s estate.
If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the deceased person resided, and the executor or administrator subsequently appointed is liable in his or her official capacity for so much of the tax proven not to be in excess of the tax upon the amount for which the estate was properly taxable.
History of Section.
G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-14; P.L. 1960, ch. 52, § 21 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-15. - Property of minors not under guardianship.

§ 44-4-15. Property of minors not under guardianship.
The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor was properly taxable.
History of Section.
G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-15; P.L. 1960, ch. 52, § 22 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-16 - — 44-4-23. Repealed.

§ 44-4-16 — 44-4-23. Repealed.
History of Section.
G.L. 1896, ch. 45, § 14; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1915, ch. 1204, § 15; G.L. 1923, ch. 59, § 9; G.L. 1923, ch. 268, § 15; P.L. 1925, ch. 604, § 1; P.L. 1929, ch. 1428, § 4; P.L. 1935, ch. 2210, § 1; G.L. 1938, ch. 30, § 9; P.L. 1947, ch. 1887, art. 1, § 2; P.L. 1950, ch. 2601, § 2; P.L. 1960, ch. 52, §§ 20 to 25; (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1962, ch. 255, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-24. - Rule as to situs of tangible personal property.

§ 44-4-24. Rule as to situs of tangible personal property.
(a)
All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible personal property has not been situated in any one town or city for the larger portion of the twelve (12) months ending with the date of assessment, then the tangible personal property shall be taxed in the town or city where the property is stored, garaged, or permanently situated at the time of assessment.
(b)
Any tax or portion of a tax under this section in arrears at the time of application or renewal is cause for the clerk of any city or town to refuse to grant or renew any license created under the ordinances of the city or town.
History of Section.
G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-24; P.L. 1959, ch. 114, § 1; P.L. 1960, ch. 52, § 26 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 112, § 2; P.L. 1969, ch. 197, art. 7, § 10; P.L. 1990, ch. 243, § 1; P.L. 1998, ch. 219, § 1; P.L. 2000, ch. 265, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4 - Situs and Ownership of Taxable Property › Section 44-4-25. - Severability.

§ 44-4-25. Severability.
If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remainder of this chapter, or the applications of this chapter, which can be given effect without the invalid provision application, but the effect of the court’s adjudication shall be confined to the clause, sentence, paragraph, or section or part of this chapter, or application of it, which can be given effect without the invalid provision or application so adjudged to be invalid or unconstitutional.
History of Section.
P.L. 2002, ch. 65, art. 40, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-1. - Declaration of purpose.

§ 44-4.1-1. Declaration of purpose.
The general assembly finds and declares that preservation of Rhode Island’s historic residences enhances an understanding of the state’s heritage, improves property values, fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose of this chapter is to allow cities and towns to provide property tax relief to mitigate against the increased assessment of historic houses when they undergo substantial maintenance or rehabilitation.
History of Section.
P.L. 1988, ch. 549, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-3. - Property tax reduction.

§ 44-4.1-3. Property tax reduction.
(a)
Each city or town may, by ordinance, provide up to twenty percent (20%) reduction in property tax liability for a period of up to five (5) years to an owner of a historic residence who incurs substantial maintenance or rehabilitation costs; provided, however, that
(b) Warren.
The town council of the town of Warren may, by ordinance, increase the time period for the reduction in property tax liability up to nine (9) years to an owner of an historic residence who incurs substantial maintenance or rehabilitation costs and to the owner of a historic commercial structure, with a value not to exceed one million dollars ($1,000,000) who incurs substantial maintenance or rehabilitation costs for the building’s exterior or structural features.
(c)
The town or city may elect to provide the reduction to any contributing property listed on the state register of historic places, or to any property covered by chapter 24.1 of title 45, or to both. Each city or town shall establish a minimum dollar amount above which an owner must spend in order to qualify for the property tax reduction.
History of Section.
P.L. 1988, ch. 549, § 1; P.L. 2000, ch. 47, § 1; P.L. 2000, ch. 92, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-4. - Completion — Certification.

§ 44-4.1-4. Completion — Certification.
Upon completion of maintenance or rehabilitation for which the owner of a historic residence, or historic commercial structure, seeks property tax reduction, the owner shall apply to the local tax assessor for relief under this chapter. Upon receiving the application, the city or town tax assessor shall notify the commission. The commission shall inspect the maintenance or rehabilitation of the historic residence, or historic commercial structure, and make a recommendation to the tax assessor who shall certify if it complies with the commission guidelines. The commission may establish a schedule of reasonable fees for the processing of inspection of maintenance and rehabilitation. The property tax reduction commences in the year that the inspection certifies approval of the maintenance or rehabilitation. An owner who receives a property tax reduction pursuant to this chapter shall, upon completion of further maintenance or rehabilitation, which again fulfills the necessary requirements of this chapter, receive a new five (5) year property tax reduction commencing on approval of the most recent application.
History of Section.
P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-5. - Restrictive covenant required.

§ 44-4.1-5. Restrictive covenant required.
No historic residence, or historic commercial structure, maintained or rehabilitated may benefit from the provisions of this chapter unless the owner of the historic residence, or historic commercial structure, grants a restrictive covenant to the commission, agreeing that the historic residence, or historic commercial structure, shall retain its use and be maintained in a manner which preserves the historic character of the historic residence or historic commercial structure’s rehabilitated portions historic character for a period equal to the length of the property tax reduction or until title to the property is transferred.
History of Section.
P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-6. - Forfeiture.

§ 44-4.1-6. Forfeiture.
In the event of the failure of the owner to keep the property nondepreciable or to maintain the property according to the commission’s guidelines during the period of the tax reduction, the owner forfeits the property tax reduction retroactive to the date the reduction commenced. All differences in the amount of taxes that were paid and those that would have been due but for the reduction are payable together with interest of twelve percent (12%) per annum from the dates that the payments would have been due and are a lien against the historic residence. If the property is transferred to a new owner within the period that the tax reduction applies, the tax reduction shall cease, and not be applied to the new owner.
History of Section.
P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-7. - Administration of program.

§ 44-4.1-7. Administration of program.
The tax assessor shall promulgate all application and certification forms. The commission shall establish guidelines for the maintenance and rehabilitation of historic residences.
History of Section.
P.L. 1988, ch. 549, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.1 - Historic Residence — Tax Credit › Section 44-4.1-8. - Appeal.

§ 44-4.1-8. Appeal.
Appeal of decisions of the tax assessor under the provisions of this chapter is to the city or town council for a full hearing de novo; provided, that in cities or towns where there is established a tax appeal board, appeal may, at the discretion of the city or town council, be to the board for a full hearing de novo and the decision of the city or town council or tax appeal board may be further appealed under the provisions of chapter 35 of title 42, Administrative Procedures Act.
History of Section.
P.L. 1988, ch. 549, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.2 - Historic Industrial Building — Tax Deferment › Section 44-4.2-1. - Short title.

§ 44-4.2-1. Short title.
This chapter shall be known and may be cited as the “Historic Building Preservation and Affordable Residential Housing Act of Pawtucket”.
History of Section.
P.L. 1989, ch. 132, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.2 - Historic Industrial Building — Tax Deferment › Section 44-4.2-2. - Declaration of necessity.

§ 44-4.2-2. Declaration of necessity.
Latest surveys in the city of Pawtucket indicate a sizeable number of historic industrial mill buildings, which are unutilized or underutilized and a growing need to provide affordable residential housing for the residents of the city. Inability to provide this housing through the conventional free market forces has magnified the problem to a degree, which mandates immediate action. Economy and efficiency dictate that the most desirable method for dealing with this shortage is to convert unutilized and underutilized historic mill buildings for use as affordable residential housing through a cooperative partnership of local municipal tax authorities, building owners, and private sector lending institutions.
History of Section.
P.L. 1989, ch. 132, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.2 - Historic Industrial Building — Tax Deferment › Section 44-4.2-3. - Definitions.

§ 44-4.2-3. Definitions.
Wherever used in this chapter:
(1)
“Historic and industrial mill building” means an industrial building built prior to January 1, 1949 and meets one of the following:
(i)
Listed on the national register of historic places, as maintained by the U.S. Department of Interior;
(ii)
Eligible for listing on the local historic register, as established by the Pawtucket historic district commission;
(iii)
Not worthy to be nominated to the register, but determined to be eligible for the program by the Pawtucket city council.
(2)
“Housing unit” means a new residential unit created within a historic industrial mill building.
(3)
“Renovate” means conversion of a historic industrial mill building to create residential use by substantial rehabilitation.
History of Section.
P.L. 1989, ch. 132, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.2 - Historic Industrial Building — Tax Deferment › Section 44-4.2-4. - Deferment of taxation.

§ 44-4.2-4. Deferment of taxation.
(a)
The city council of Pawtucket may, by ordinance, defer for real estate tax purposes a portion of the full valuation of a housing unit located within a renovated historic industrial mill building having at least twenty-five (25) new housing units as follows:
(1)
In the first year after purchase of a housing unit, the Pawtucket tax assessor shall reduce the valuation of the housing unit for real estate tax purposes by two-thirds (⅔).
(2)
In the second year after the purchase, the Pawtucket tax assessor shall reduce the total valuation of the housing unit for real estate tax purposes by one-third (⅓). In the subsequent calendar year, the Pawtucket tax assessor will access the housing unit at full valuation.
(b)
For historic industrial mill buildings which are converted for residential rental use under this chapter, the Pawtucket city council may authorize the same adjustments to valuations for real estate tax purposes in each instance where an occupant, with a properly executed lease, and whose verified income is less than eighty percent (80%) of the median income for the standard metropolitan statistical area (Pawt./Prov.), is assessed the fair market rent limit as published by the U.S. Department of Housing and Urban Development for the first two (2) years of the lease.
History of Section.
P.L. 1989, ch. 132, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.2 - Historic Industrial Building — Tax Deferment › Section 44-4.2-5. - Liberal construction.

§ 44-4.2-5. Liberal construction.
The provisions of this chapter shall be liberally constructed in order to accomplish its purposes.
History of Section.
P.L. 1989, ch. 132, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-4.2 - Historic Industrial Building — Tax Deferment › Section 44-4.2-6. - Severability.

§ 44-4.2-6. Severability.
If any provision of this chapter or its application to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
History of Section.
P.L. 1989, ch. 132, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-1. - Powers of city or town electors to levy — Date of assessment of valuations.

§ 44-5-1. Powers of city or town electors to levy — Date of assessment of valuations.
The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum. The tax shall be apportioned upon the assessed valuations pursuant to § 44-5-12 as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.
History of Section.
G.L. 1896, ch. 46, § 1; G.L. 1909, ch. 58, § 1; P.L. 1919, ch. 1735, § 1; G.L. 1923, ch. 60, § 1; P.L. 1932, ch. 1944, § 2; G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-1; P.L. 1960, ch. 52, § 27 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 178, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-2.1. - Jamestown — Maximum levy.

§ 44-5-2.1. Jamestown — Maximum levy.
(a)
Notwithstanding any other provisions of this chapter, in connection with the change of Jamestown’s fiscal year from March 1 to June 30, the town may levy a tax for its extended fiscal year in excess of five and one-half percent (5.5%) in excess of the amount levied and certified by the town for the prior year, and such tax may cover a period of sixteen (16) months.
(b)
“Extended fiscal year” means the period March 1, 2004 to June 30, 2005.
(c)
Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided, that the town is authorized to permit taxes to be paid in five (5) equal installments.
History of Section.
P.L. 2003, ch. 263, § 1; P.L. 2003, ch. 296, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-2.3. - Scituate — Maximum levy.

§ 44-5-2.3. Scituate — Maximum levy.
(a)
Notwithstanding any other provisions of this chapter, in connection with the change of Scituate’s fiscal year from April 1 to June 30, the town may levy a tax for its extended fiscal year in excess of four percent (4.0%) in excess of the amount levied and certified by the town for the prior year, and such tax levy may cover a period of sixteen (16) months.
(b)
“Extended fiscal year” means the period April 1, 2023, to June 30, 2024.
(c)
Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided that, the town is authorized to permit taxes to be paid in five (5) equal installments.
History of Section.
P.L. 2022, ch. 225, § 3, effective June 30, 2022; P.L. 2022, ch. 312, § 3, effective July 5, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-4. - Purpose of tax levied by city or town electors.

§ 44-5-4. Purpose of tax levied by city or town electors.
The tax is for the ordinary expenses and charges of the city or town, for the payment of interest and indebtedness, including sinking funds, and for other purposes authorized by law.
History of Section.
G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-5. - Determination of date on which taxes due — Penalties on delinquencies.

§ 44-5-5. Determination of date on which taxes due — Penalties on delinquencies.
The electors in a financial town meeting of any town qualified to vote on any proposition to impose a tax or for the expenditure of money, or the city council of a city, shall determine the date on which taxes are due and payable and the date on which they are subject to a penalty, unless otherwise provided by law, and all taxes remaining unpaid on the specified date shall carry until collected a penalty at a rate determined by the electors or the city council; provided, that if a state of fiscal emergency is deemed to exist by a vote of any city or town council, then the city or town council is authorized until July 1, 1992, to determine the delayed date on which taxes are due and payable and the date on which they are subject to a penalty, and may adopt a procedure to determine which persons assessed to pay the taxes are or have been adversely affected by the fiscal emergency.
History of Section.
G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-5; P.L. 1991, ch. 14, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-6. - Repealed.

§ 44-5-6. Repealed.
History of Section.
G.L. 1909, ch. 57, § 11; P.L. 1912, ch. 769, § 41; G.L. 1923, ch. 59, § 11; G.L. 1938, ch. 30, § 11; G.L. 1956, § 44-5-6; P.L. 1960, ch. 52, § 29 (unconstit.); P.L. 1961, ch. 3, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8. - Form of option for quarterly payment.

§ 44-5-8. Form of option for quarterly payment.
(a)
The option to allow payment of taxes in installments shall be expressed in substantially the following form:
“The tax may be paid in ___________ installments, the first installment of ___________ percent on or before the ___________ day of _____________________ A.D. 20___________ : (proportions and dates to be specified.)”
“Each installment of taxes if paid on or before the last day of each installment period successively and in order is free from any interest charge.”
“If the first installment or any succeeding installment of taxes is not paid by the last date of the respective installment period or periods as they occur, then the whole tax or remaining unpaid balance of the tax, as the case may be, immediately becomes due and payable and carries until collected a penalty at the rate of ___________ percent (not less than six (6) nor more than eighteen (18) or, in the case of the city of Cranston, not more than twelve (12) per annum).”
(b)
Notwithstanding the provisions of subsection (a), each municipality shall have the authority, in the case of failure of a taxpayer to pay the first installment or any succeeding installment by the last date of the respective installment period, to require immediate payment of only that late installment, and to impose an interest charge only on that late installment.
History of Section.
P.L. 1934, ch. 2101, § 1; P.L. 1936, ch. 2373, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956, § 44-5-8; P.L. 1970, ch. 257, § 1; P.L. 1972, ch. 5, § 1; P.L. 1980, ch. 137, § 1; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2; P.L. 1985, ch. 35, § 1; P.L. 1985, ch. 36, § 1; P.L. 1985, ch. 208, § 1; P.L. 1995, ch. 280, § 1; P.L. 1997, ch. 239, § 1; P.L. 2000, ch. 26, § 1; P.L. 2000, ch. 44, § 1; P.L. 2000, ch. 89, § 1; P.L. 2010, ch. 266, § 1; P.L. 2010, ch. 295, § 1; P.L. 2011, ch. 334, § 1; P.L. 2011, ch. 394, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.1. - Waiver of interest on overdue quarterly tax payments.

§ 44-5-8.1. Waiver of interest on overdue quarterly tax payments.
(a)
Notwithstanding any other provision in this chapter to the contrary, any city or town may, by ordinance duly enacted, authorize a waiver of interest on one quarter’s overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the taxpayer:
(1)
The property subject to the overdue payment is the residence of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.
(2)
The request for a waiver of interest is in writing, signed and dated by the taxpayer.
(3)
The taxpayer has made timely payments of taxes to the city or town for the five (5) years immediately preceding the tax payment, which is overdue. The burden of proof of timely payments shall be upon the taxpayer.
(4)
The bill for which the payment is overdue was issued less than two (2) years prior to the date of the request for a waiver of interest.
(b)
In no event shall the waiver of interest on a tax bill exceed five hundred dollars ($500). Decisions of the tax collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.
(c)
Any request for a waiver of taxes which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the city or town.
History of Section.
P.L. 2001, ch. 92, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.2. - Johnston — Tax amnesty period.

§ 44-5-8.2. Johnston — Tax amnesty period.
(a)
Notwithstanding any other provision in this chapter to the contrary, the town of Johnston may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2012 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:
(1)
The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.
(2)
The request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.
(b)
Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.
(c)
Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.
History of Section.
P.L. 2011, ch. 290, § 1; P.L. 2011, ch. 322, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.3. - Coventry — Tax amnesty period.

§ 44-5-8.3. Coventry — Tax amnesty period.
(a)
Notwithstanding any other provision in this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:
(1)
The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.
(2)
The request of a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.
(b)
Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.
(c)
Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.
History of Section.
P.L. 2012, ch. 489, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.4. - Woonsocket — Tax amnesty periods.

§ 44-5-8.4. Woonsocket — Tax amnesty periods.
(a)
Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.
(b)
Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.
(c)
Any request for a waiver for taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.
(d)
Waivers of interest and penalties shall not be granted for any taxes contained in the 2014 tax bill.
History of Section.
P.L. 2014, ch. 283, § 1; P.L. 2014, ch. 544, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.5. - Woonsocket — Tax amnesty periods.

§ 44-5-8.5. Woonsocket — Tax amnesty periods.
(a)
Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2021 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.
(b)
Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.
(c)
Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.
(d)
Waivers of interest and penalties shall not be granted for any taxes contained in the 2020 tax bill.
History of Section.
P.L. 2020, ch. 46, § 1; P.L. 2020, ch. 57, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.6. - East Providence — Tax amnesty periods — Real property tax payments.

§ 44-5-8.6. East Providence — Tax amnesty periods — Real property tax payments.
(a)
Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.
(b)
Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.
(c)
Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.
(d)
Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.
History of Section.
P.L. 2023, ch. 39, § 1, effective May 31, 2023; P.L. 2023, ch. 40, § 1, effective May 31, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-8.7. - East Providence — Tax amnesty periods — Tangible and motor vehicle taxes.

§ 44-5-8.7. East Providence — Tax amnesty periods — Tangible and motor vehicle taxes.
(a)
Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024, during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer, and submitted within the two (2) sixty-day (60) waiver periods.
(b)
Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.
(c)
Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.
(d)
Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.
History of Section.
P.L. 2023, ch. 298, § 1, effective June 22, 2023; P.L. 2023, ch. 299, § 1, effective June 22, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-9. - Deductions and penalties to insure prompt payment.

§ 44-5-9. Deductions and penalties to insure prompt payment.
Any city or town may provide for a deduction from the tax assessed against any person, if paid by an appointed time, or for the penalties by way of percentage on a tax, if not paid at the time appointed, not exceeding eighteen percent (18%) per annum, as it deems necessary to insure punctual payment; provided, that the city of Cranston may charge a penalty not exceeding twelve percent (12%) per annum.
History of Section.
G.L. 1896, ch. 50, § 1; G.L. 1909, ch. 62, § 1; G.L. 1923, ch. 64, § 1; G.L. 1938, ch. 36, § 1; G.L. 1956, § 44-5-9; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-10. - Interest forgiven during wartime military service.

§ 44-5-10. Interest forgiven during wartime military service.
No tax previously or hereafter assessed by any town or city upon the property of any resident of this state shall bear interest by reason of the nonpayment of the tax during the duration of, and for a period of six (6) months after the resident’s active service in the military, air, or naval forces of the United States or in the American merchant marine occasioned by any war, declared or undeclared, in which the United States is engaged.
History of Section.
P.L. 1943, ch. 1349, § 1; P.L. 1950 (s.s.), ch. 2643, § 1; G.L. 1956, § 44-5-10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-10.1. - Tax payment relief during periods of governmental cessation of operations.

§ 44-5-10.1. Tax payment relief during periods of governmental cessation of operations.
During periods when either the state or federal government cease the operation of governmental functions, in whole or in part, the city or town council may, by ordinance, provide relief from the payment of any interest, late fees, or penalties on any tax due or payable to the city or town previously or hereafter assessed upon real estate or tangible property, to any resident of this state employed by the state or federal government.
History of Section.
P.L. 2019, ch. 36, § 1; P.L. 2019, ch. 50, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11. - Repealed.

§ 44-5-11. Repealed.
History of Section.
G.L. 1896, ch. 46, § 2; G.L. 1909, ch. 58, § 2; G.L. 1923, ch. 60, § 2; G.L. 1938, ch. 31, § 2; G.L. 1956, § 44-5-11; P.L. 1979, ch. 2330, § 3; P.L. 1979, ch. 298, § 4; P.L. 1982, ch. 355, § 1; P.L. 1985, ch. 218, § 1; P.L. 1988, ch. 84, § 95; P.L. 1991, ch. 18, § 1; P.L. 1991, ch. 371, § 1; P.L. 1991, ch. 392, § 1; P.L. 1991, ch. 416, § 1; P.L. 1992, ch. 123, § 1; P.L. 1992, ch. 222, § 1; P.L. 1992, ch. 295, § 1; P.L. 1992, ch. 300, § 1; P.L. 1992, ch. 310, § 1; P.L. 1993, ch. 113, § 1; P.L. 1993, ch. 166, § 1; P.L. 1993, ch. 345, § 1; P.L. 1993, ch. 346, § 1; P.L. 1993, ch. 467, § 1; P.L. 1994, ch. 217, § 1; P.L. 1996, ch. 52, § 1; P.L. 1997, ch. 179, § 2; P.L. 1997, ch. 233, § 1; P.L. 1997, ch. 337, § 1; P.L. 1998, ch. 16, § 1; P.L. 1998, ch. 208, § 1; P.L. 1999, ch. 238, § 1; P.L. 1999, ch. 507, § 1; Repealed pursuant to subsection (c) of the section as added by P.L. 1997, ch. 179, § 2, effective January 1, 2000, except for provisions relating to the city of Providence, which expired on December 31, 2000.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.1. - Certification of businesses and employees engaged in revaluing property.

§ 44-5-11.1. Certification of businesses and employees engaged in revaluing property.
(a)
All persons, firms, associations, partnerships, and corporations engaged in the business of revaluing property for any town or city pursuant to the provisions of § 44-5-11.6 shall be certified by the department of revenue.
(b)
All employees of persons, firms, associations, partnerships, and corporations referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, be certified by the department of revenue as qualified to perform the services.
(c)
Each person, firm, association, partnership, or corporation referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, disclose to the town or city council of that municipality, all standards to be used in conducting the revaluation and secure approval of the town or city council.
(d)(1)
The director of revenue shall promulgate rules and regulations as are necessary to carry out the purposes of this section.
(2)
The rules and regulations shall include, but shall not be limited to, the following requirements:
(i)
The person, firm, association, partnership, or corporation:
(A)
Must demonstrate experience in the field of assessing, revaluation, and ad valorem appraising;
(B)
Must list all officers engaged in the revaluation process in Rhode Island;
(C)
Must list all project managers, field supervisors, reviewers, appraisers, and other personnel engaged in the revaluation process in Rhode Island;
(D)
Must provide a list of the five (5) most recent revaluation projects performed within the preceding ten (10) years, including the municipality and state in which the work was performed as well as the project supervisor for each project;
(E)
Must post a performance surety bond;
(F)
Demonstrate financial solvency of the company;
(G)
List all pending litigation, if any, to which the company is a party;
(ii)
The rules and regulations shall require ad valorem appraisers to have either proper designations from recognized professional organizations or written examinations by the licensing agency.
History of Section.
P.L. 1984, ch. 328, § 1; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.
2023 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.
2023 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.
2023 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.
2023 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.