reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-74.2. - Woonsocket — Valuation of ratable property.

§ 44-5-74.2. Woonsocket — Valuation of ratable property.
(a)
The assessor of the city of Woonsocket, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of each property class.
(b)
The assessor has the authority to apply different rates of taxation against Class One, Class Two, and Class Three property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class. When real property is used for mixed purposes, the applicable rate shall be applied to the proportionate amount of the real property used for each purpose.
History of Section.
P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1; P.L. 2013, ch. 498, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-74.3. - Woonsocket — Procedure for adopting tax rates.

§ 44-5-74.3. Woonsocket — Procedure for adopting tax rates.
The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class, and with the approval of the city council, annually determine the percentages of the tax levy to be appointed each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-74.5. - Woonsocket — Exemption for elderly residents.

§ 44-5-74.5. Woonsocket — Exemption for elderly residents.
(a)
For the city’s fiscal year 2014-2015 and thereafter, the budget commission for the city of Woonsocket, or any individual or body authorized by law to take such action, is authorized to annually fix the amount, if any, of a real estate tax exemption for Woonsocket residents based on age upon such terms and conditions as it deems reasonable. Exemption rates may be tiered based upon income level.
(b)
Any such exemption shall only apply to residential property owned and occupied by the applicant.
History of Section.
P.L. 2014, ch. 271, § 1; P.L. 2014, ch. 334, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-75. - Woonsocket — Homestead exemption.

§ 44-5-75. Woonsocket — Homestead exemption.
(a)
The mayor, upon approval of the city council of the city of Woonsocket, is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the city of Woonsocket and to grant homestead exemptions to the owner(s) of that residential real estate in amounts not to exceed the following percentages:
(1)
Single family and condominiums: forty-five percent (45%) exemption;
(2)
Two (2) family: twenty-five percent (25%) exemption;
(3)
Three (3) family: fifteen percent (15%) exemption;
(4)
Four (4) to ten (10) family: no homestead exemption.
(b)
Any homestead exemption only applies to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Woonsocket, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.
(c)
The city council of the city of Woonsocket may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to the exemption to those who are entitled to claim the exemption.
History of Section.
P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-76. - East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure.

§ 44-5-76. East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure.
(a)
Whenever a structure in the town of East Greenwich is damaged so as to require total reconstruction and following which, the owner provides for complete demolition of the structure with the material from the demolition being removed from the parcel of real property on which the structure was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building official, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessed value of the structure so damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building official, until the thirty-first (31st) day of December next succeeding and the assessment of the parcel for the assessment year in which demolition, removal, and grading are completed shall be adjusted accordingly by the assessor. Any excess tax resulting from the adjusted assessment shall be abated by the town council.
(c)
This section is not applicable in the event of disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes. In addition, the East Greenwich town council is authorized to suspend this tax abatement policy for any year in which so many structures within the town of East Greenwich are damaged that granting reduced assessments would, in the sole judgment of the town council, jeopardize the fiscal integrity of the town of East Greenwich.
(d)
This section applies only to assessments and taxes in the town of East Greenwich.
History of Section.
P.L. 2002, ch. 17, § 1; P.L. 2002, ch. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-76.1. - Newport — Property tax classification — List of ratable property.

§ 44-5-76.1. Newport — Property tax classification — List of ratable property.
(a)
Upon adoption of a system of classification of taxable property by the city of Newport, all ratable property in the city of Newport shall be classified by the assessor as follows:
(1)
Class One: all ratable tangible personal property;
(2)
Class Two: residential real estate with less than four (4) units;
(3)
Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more; and
(4)
Class Four: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(b)
In lieu of the city of Newport adopting a homestead exemption authorized by ordinances enacted pursuant to § 44-5-78, the city of Newport may divide the residential real estate in Class Two of this section, into non-owner occupied and owner-occupied properties and adopt separate tax rates in compliance with the restrictions set forth in § 44-5-76.2. The city of Newport, by ordinance or resolution, shall provide rules and regulations, including, but not limited to, governing the division and definition of non-owner and owner-occupied properties.
History of Section.
P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2022, ch. 138, § 1, effective June 23, 2022; P.L. 2022, ch. 139, § 1, effective June 23, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-76.2. - Newport — Property tax classification.

§ 44-5-76.2. Newport — Property tax classification.
(a)
The assessor of the city of Newport, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of each property class.
(b)
The designated classes of property shall be limited to the four (4) classes as defined in § 44-5-76.1.
(c)
The effective tax rate applicable to any class shall not exceed by fifty percent (50%) the rate applicable to any other class.
(d)
Except as provided for in § 44-5-76.1(b), the rate for each class shall be uniform within each class.
(e)
The tax rates applicable to motor vehicles within class four as defined in § 44-5-76.1 are governed by § 44-34.1-1 [repealed].
(f)
The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.
History of Section.
P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2018, ch. 71, § 1; P.L. 2018, ch. 74, § 1; P.L. 2023, ch. 119, § 1, effective June 19, 2023; P.L. 2023, ch. 120, § 1, effective June 19, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-76.3. - Newport — Property tax classification — Procedure for adopting.

§ 44-5-76.3. Newport — Property tax classification — Procedure for adopting.
The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class and with the approval of the city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually tax rates sufficient to produce the proportion of the total tax levy.
History of Section.
P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-77. - Providence — Cooperative housing corporation property exemption.

§ 44-5-77. Providence — Cooperative housing corporation property exemption.
Notwithstanding any other provision of the general or public laws to the contrary, the property taxes owed for any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be reduced by applying to the assessed value of that property all personal exemptions (including, for example, the homestead exemption and exemptions available to veterans, disabled veterans, elderly persons, former prisoners of war, and the blind) to which any shareholders of the corporation residing on the property would be entitled if they directly owned and occupied residential property in the city or town where the corporation’s property is located. In calculating the amount of any property tax reduction, the personal exemptions to which any resident shareholder is entitled shall not be applied to the portion of the common areas on the corporation’s property used for recreational or social purposes, such as game rooms, fitness facilities, dining rooms or theaters. The burden shall be on the corporation to demonstrate the extent to which any of its resident shareholders would qualify to receive the exemptions.
History of Section.
P.L. 2002, ch. 88, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-77.1. - Providence — Cooperative housing corporation — Tax rates.

§ 44-5-77.1. Providence — Cooperative housing corporation — Tax rates.
(a)
Notwithstanding any provision of the general or public laws to the contrary, the property tax rate applicable to any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be as follows:
With respect to any owner-occupied dwelling units in such real property, the rate shall be:
(1)
For taxes assessed on units owned on December 31, 2013, one hundred fifteen percent (115%) of the rate applicable to residential, owner-occupied properties in the city;
(2)
For taxes assessed on units owned on December 31, 2014, one hundred seven and one-half percent (107.5%) of the rate applicable to residential, owner-occupied properties in the city; and
(3)
For taxes assessed on units owned on December 31, 2015, and for every tax assessment made thereafter, one hundred percent (100%) of the rate applicable to residential, owner-occupied properties in the city.
(b)
With respect to any non-owner-occupied dwelling units in such real property, the rate applied in every assessment shall be the rate applicable to residential, non-owner-occupied properties in the city.
History of Section.
P.L. 2014, ch. 30, § 1; P.L. 2014, ch. 32, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-78. - Newport — Homestead exemption.

§ 44-5-78. Newport — Homestead exemption.
(a)
The city council of the city of Newport is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the city of Newport and to grant homestead exemptions to the owner(s) of the residential real estate in amounts not to exceed the following percentages:
(1) Single family and condominiums:
thirty-five percent (35%) exemption;
(2) Two (2) family:
twenty percent (20%) exemption;
(3) Three (3) family:
five percent (5%) exemption.
(b)
Any exemption shall only apply to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Newport, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.
(c)
The city council of the city of Newport may provide for a proration of the homestead exemption in cases where title to the property passes from those not entitled to the exemption to those who are entitled to claim the exemption.
History of Section.
P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-78.1. - Newport — Exemption for elderly and disabled residents.

§ 44-5-78.1. Newport — Exemption for elderly and disabled residents.
(a)
The city council for the city of Newport is authorized to annually fix the amount, if any, of a real estate tax exemption to Newport residents based upon age or disability. Exemption rates may be tiered based upon income level.
(b)
Any exemption shall only apply to residential property owned and occupied by the applicant.
History of Section.
P.L. 2009, ch. 84, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-79. - Little Compton — Property tax classification.

§ 44-5-79. Little Compton — Property tax classification.
(a)
The assessor of the town of Little Compton shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of each property class as defined in § 44-5-11.8 of the General Laws entitled Tax Classification.
(b)
The town council of the town of Little Compton is authorized to apply, by ordinance, a higher rate of taxation to Class 3 property (all ratable tangible property) beginning in tax year 2005 (values as of 12/31/2004); provided, that the tax rate applicable to Class 3 property, notwithstanding the provisions of § 44-5-11.8, shall not exceed the rate applicable to Class 1 by more than two hundred percent (200%); and provided further, that any subsequent tax rate changes thereafter shall be made consistent with the provisions of § 44-5-11.8.
History of Section.
P.L. 2005, ch. 253, § 2; P.L. 2005, ch. 261, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-80. - Homestead exemption in the town of West Greenwich.

§ 44-5-80. Homestead exemption in the town of West Greenwich.
(a)
Notwithstanding any other provisions of the general or special laws to the contrary, the town council of the town of West Greenwich is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of West Greenwich 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.
(b)
In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of West Greenwich, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
History of Section.
P.L. 2005, ch. 35, § 1; P.L. 2005, ch. 84, § 1; P.L. 2005, ch. 414, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-81. - Pawtucket — Waiver of interest.

§ 44-5-81. Pawtucket — Waiver of interest.
Notwithstanding any other provisions in the general laws to the contrary, the city of Pawtucket may, by ordinance duly enacted, authorize the finance director and/or the tax collector to waive interest on motor vehicle or tangible taxes, based on criteria established by the city council.
History of Section.
P.L. 2008, ch. 272, § 1; P.L. 2008, ch. 325, § 1; P.L. 2009, ch. 310, § 18.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-82. - Cumberland homestead exemption.

§ 44-5-82. Cumberland homestead exemption.
(a)
The town council of the town of Cumberland is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the town of Cumberland and to grant homestead exemptions to the owner or owners of residential real estate or combination residential and commercial real estate in an amount not to exceed thirty percent (30%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.
(b)
The town council of the town of Cumberland may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
History of Section.
P.L. 2008, ch. 76, § 1; P.L. 2008, ch. 324, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-83. - Annual training institute for local tax collectors.

§ 44-5-83. Annual training institute for local tax collectors.
(a)
The director of the department of revenue, in cooperation with the Rhode Island association of collection officers shall establish and conduct an annual training institute for local tax collectors. The training institute shall consist of certified training courses in such areas as recording of payments, reconciliation of tax, recording of abatements, banking, certificates of tax and other liens, bankruptcies, knowledge of state and local laws, and conducting a tax sale. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national collections’ organizations, and with any other appropriate professional organizations. The cost of said training program shall be at no cost to the state or municipality. A local tax collector 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 Collector (RICC). Participation by a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation “RICC.”
(b)
An applicant, who is a member of a local collector’s staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Collector’s Personnel (RICCP). Participation by the personnel or staff of a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation “RICCP.”
(c)
The Rhode Island association of collection officers shall establish a program of recertification, approved by the department of revenue, for all designated members.
History of Section.
P.L. 2012, ch. 13, § 1; P.L. 2012, ch. 14, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-84. - Town of East Greenwich — Exemption for elderly, disabled, and military service.

§ 44-5-84. Town of East Greenwich — Exemption for elderly, disabled, and military service.
(a)
The town council of the town of East Greenwich is authorized to fix the amount, if any, of a real estate exemption for East Greenwich residents based upon age, disability, or military service, including military service of a child of the resident. Exemptions may be tiered based upon age.
(b)
Any exemption shall only apply to residential property owned and occupied by the applicant.
History of Section.
P.L. 2013, ch. 443, § 1; P.L. 2013, ch. 474, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-85. - Narragansett homestead exemption.

§ 44-5-85. Narragansett homestead exemption.
(a)
The town council of the town of Narragansett is authorized to annually fix the amount, if any, of a homestead exemption, with respect to assessed value, from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the town of Narragansett, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.
(b)
In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of Narragansett, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
History of Section.
P.L. 2016, ch. 88, § 1; P.L. 2016, ch. 201, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-86. - The Neil J. Houston, Jr. Residential Re-entry Center.

§ 44-5-86. The Neil J. Houston, Jr. Residential Re-entry Center.
The city of Pawtucket is authorized to exempt from taxation, to the extent the city council of the city of Pawtucket may from time to time determine, the real and personal property of the Neil J. Houston, Jr. Residential Re-entry Center located at 67-85 Slater Street, Pawtucket, RI.
History of Section.
P.L. 2017, ch. 455, § 1; P.L. 2017, ch. 468, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-87. - Property tax credit in exchange for volunteer services performed by persons over age sixty (60).

§ 44-5-87. Property tax credit in exchange for volunteer services performed by persons over age sixty (60).
(a)(1)
Each city and town, by resolution or ordinance adopted by the city or town council, may establish a program to allow persons over the age of sixty (60) years to volunteer to provide services to the city or town. In exchange for the volunteer services, the city or town shall reduce the real property tax obligations of the person over the age of sixty (60) years on their tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled and no such person shall receive a rate of, or be credited with, more than the current state minimum wage per hour for services provided pursuant to the reduction nor shall the reduction of the real property tax bill exceed one thousand five hundred dollars ($1,500) in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of the record to the assessor in order that the actual tax bill reflect the credit granted. A copy of the record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. The cities and towns shall have the power to create local rules and procedures for implementing this section in any way consistent with the intent of this section.
(2)
In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services be considered income, wages, or employment for purposes of taxation; for the purposes of withholding taxes; for the purposes of workers’ compensation; or any other applicable provisions of the general laws, but the person while providing the services shall be considered a public employee; provided, however, that the services shall be deemed employment for the purposes of unemployment insurance.
(b)
A city or town, by vote of its city or town council, may adjust the credit in subsection (a) of this section by:
(1)
Allowing an approved representative, for persons physically unable, to provide the services to the city or town; or
(2)
Allowing the maximum reduction of the real property tax bill to be based on one hundred twenty-five (125) volunteer service hours in a given tax year, rather than one thousand five hundred dollars ($1,500).
History of Section.
P.L. 2021, ch. 353, § 1, effective July 12, 2021; P.L. 2021, ch. 356, § 1, effective July 12, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-88. - Tax amnesty.

§ 44-5-88. Tax amnesty.
(a)
Notwithstanding any other provision in this chapter to the contrary, any municipality may, by ordinance, duly enacted, authorize two (2) separate sixty-day (60) periods during fiscal years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicles 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 or 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 assessor or collector, the taxpayer shall pay the interest and penalties 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 and penalties that meets criteria established by this section, pursuant to a duly enacted ordinance, may be granted by the city or town.
(d)
Waivers of interest and penalties shall not be granted for any taxes owed for the tax year during which the amnesty periods are offered.
History of Section.
P.L. 2023, ch. 348, § 1, effective June 26, 2023; P.L. 2023, ch. 349, § 1, effective June 26, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-1. - Purpose.

§ 44-5.1-1. Purpose.
(a)
There are numerous vacant and abandoned properties throughout the cities and towns of Rhode Island.
(b)
The existence of vacant and abandoned properties within a city or town contributes to the deterioration of its viable real estate.
(c)
Vacant and abandoned properties sometimes place a greater demand on essential city or town services such as police and fire protection than do occupied properties comparably assessed for real estate tax purposes.
(d)
The owners of vacant and abandoned properties do not always contribute a fair share of the costs of providing the foregoing essential city or town services financed in part by real estate tax revenues, which revenues are solely based on the assessed value of properties.
(e)
Some properties are deliberately left vacant by their owners in the hope that real estate values will increase, thereby enabling the owners to sell these properties at a substantial profit without making any of the required repairs or improvements to the property.
(f)
The nonutilization of property whether for profit speculation, tax benefit, or any other purposes is the making use of that property and as such, is a privilege incident to the ownership of the property.
(g)
Owners of vacant properties must be encouraged to use the properties in a positive manner to stop the spread of deterioration and to increase the stock of viable real estate within a city or town.
(h)
Owners of vacant and abandoned properties must be required, through a city’s or town’s power to tax, to pay a fair share of the cost of providing certain essential city or town services.
History of Section.
P.L. 1984, ch. 336, § 1; P.L. 1997, ch. 230, § 2; P.L. 1997, ch. 244, § 2; P.L. 2000, ch. 52, § 2; P.L. 2000, ch. 417, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-4. - Rate of tax.

§ 44-5.1-4. Rate of tax.
The tax authorized by this chapter shall be measured by the assessed value of the real estate at the rate of ten dollars ($10.00) for each one hundred dollars ($100) of the assessed value of the real estate as most recently returned by the tax assessor of a city or town.
History of Section.
P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-5. - Date on which taxes due.

§ 44-5.1-5. Date on which taxes due.
The tax imposed under authority of this chapter shall be due and payable in the same manner as other municipal taxes are due in a city or town.
History of Section.
P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-6. - Appeals.

§ 44-5.1-6. Appeals.
(a)
In any appeal from the imposition of the tax set forth in this chapter, the tax review board of a city or town shall find in favor of an appellant who shows that the property assessed:
(1)
Was actively marketed during the privilege year; or
(2)
Was occupied for substantial portions of the privilege year, notwithstanding its designation by the department of minimum housing.
(3)
Was exempt pursuant to § 44-5.1-3(i) from the imposition of the tax set forth in that section.
(b)
Nothing contained in this section shall be deemed to enlarge or diminish any other right of appeal that an appellant may possess pursuant to the general or public laws, or city or town ordinances.
History of Section.
P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-7. - Severability.

§ 44-5.1-7. Severability.
The provisions of this chapter are severable and if any provision, sentence, clause, section, or part of the chapter shall be held illegal, invalid, unconstitutional, or inapplicable to any person, circumstance, or time period, that illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of the chapter or its application. It is declared to be the legislative intent that this chapter would have been adopted had those provisions not been included or that person, circumstance, or time period been expressly excluded from its coverage.
History of Section.
P.L. 1984, ch. 336, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry › Section 44-5.2-1. - Tax classification.

§ 44-5.2-1. Tax classification.
(a)
Any fire district in the town of Coventry may adopt a tax classification plan, by a vote of the electors of the district, with the following limitations:
(1)
The designated classes of property shall be limited to the four (4) classes as defined in subsection (b) of this section.
(2)
The effective tax rate applicable to any class excluding class 4 shall not exceed by fifty percent (50%) 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, excluding class 4.
(4)
Notwithstanding subdivisions (2) and (3) of this subsection, the tax rates applicable to wholesale and retail inventory within class 3 as defined in subsection (b) of this section are governed by § 44-3-29.1.
(5)
The tax rates applicable to motor vehicles within class 4 as defined in subsection (b) of this section are governed by § 44-34.1-1 [repealed].
(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) Classes of property.
(1)
Class 1: Residential real estate consisting of no more than five (5) dwelling units, land classified as open space, and dwellings on leased land including mobile homes.
(2)
Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.
(3)
Class 3: All ratable tangible personal property.
(4)
Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 2013, ch. 516, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry › Section 44-5.2-2. - Audit of accounts and installation of systems.

§ 44-5.2-2. Audit of accounts and installation of systems.
All fire districts located within the town of Coventry shall be required to provide for an independent annual audit.
History of Section.
P.L. 2013, ch. 516, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry › Section 44-5.2-3. - Availability of funds upon failure of fire district to approve annual appropriation.

§ 44-5.2-3. Availability of funds upon failure of fire district to approve annual appropriation.
Unless otherwise provided by charter, if a fire district in the town of Coventry fails to approve an annual appropriation measure, the same amounts appropriated in the previous fiscal year shall be available.
History of Section.
P.L. 2013, ch. 516, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry › Section 44-5.2-4. - [Repealed.]

§ 44-5.2-4. [Repealed.]
History of Section.
P.L. 2013, ch. 516, § 1; Repealed by P.L. 2019, ch. 88, art. 3, § 11, effective July 5, 2019.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.2 - Powers and Duties of Fire Districts in the Town of Coventry › Section 44-5.2-5. - Application.

§ 44-5.2-5. Application.
The powers and duties set forth in this chapter shall not apply if specifically prohibited by the charter of any fire district.
History of Section.
P.L. 2013, ch. 516, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.3 - Statewide Tangible Property Tax Exemption › Section 44-5.3-1. - Municipal tangible property tax exemption.

§ 44-5.3-1. Municipal tangible property tax exemption.
(a)
Notwithstanding the provisions of chapter 5 of this title or any other provisions of law to the contrary, in an effort to provide relief for businesses, including small businesses, and to promote economic development, a city, town, or fire district shall provide each tangible property taxpayer on the aggregate amount of all ratable, tangible personal property not otherwise exempt from taxation an exemption from taxation of fifty thousand dollars ($50,000) applicable to the assessment date of December 31, 2023, and for each assessment date thereafter. All ratable, tangible, personal property valued above fifty thousand dollars ($50,000) remains subject to taxation.
(b)
Individual personal exemptions granted to tangible property taxpayers in any city, town, or fire district at the time of the effective date of this chapter shall be applied to assessed values prior to applying the statewide exemption provided in this section in order that any lost revenue to be reimbursed pursuant to this chapter for each respective city, town, or fire district shall not include revenue loss resulting from these individual personal exemptions.
(c)
Exemptions existing and uniformly applied to all tangible property taxpayers in any city, town, or fire district at the time of the effective date of this chapter shall be disregarded in order that any lost revenue to be reimbursed pursuant to this chapter for each respective city, town, or fire district shall include revenue loss resulting from such preexisting uniform exemptions.
History of Section.
P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.3 - Statewide Tangible Property Tax Exemption › Section 44-5.3-2. - Reimbursement of lost tax revenue.

§ 44-5.3-2. Reimbursement of lost tax revenue.
(a)
Beginning in fiscal year 2025 and for each fiscal year thereafter, cities, towns, and fire districts shall receive reimbursements, as set forth in this section, from state general revenues for lost tax revenues due to the reduction of the tangible property tax resulting from the statewide exemption set forth in § 44-5.3-1.
(b)
Beginning in fiscal year 2025, and for each fiscal year thereafter, cities, towns, and fire districts shall receive a reimbursement equal to the tangible property levy for the assessment date of December 31, 2022, minus the tangible personal property levy for the assessment date of December 31, 2023.
(c)
Reimbursements shall be distributed in full to cities, towns, and fire districts on September 30, 2024, and every September 30 thereafter; provided, however, that reimbursement shall not be provided to any city, town, or fire district in any year in which it has failed to provide to the division of municipal finance its certified tax roll in accordance with § 44-5-22 or any other information required by the division of municipal finance to calculate the reimbursement amount.
History of Section.
P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.3 - Statewide Tangible Property Tax Exemption › Section 44-5.3-3. - Tangible property tax rate cap.

§ 44-5.3-3. Tangible property tax rate cap.
(a)
Notwithstanding any other provision of law to the contrary, the tax rate for the class of property that includes tangible personal property for any city, town, or fire district shall be capped and shall not exceed thereafter the tax rate in effect for the assessment date of December 31, 2022.
(b)
Notwithstanding any other provision of law to the contrary, for assessment dates on and after December 31, 2023, any city, town, or fire district shall be permitted to tax all other classes of property, or where no classification has been enacted all other types of property, at a different tax rate than the tax rate for tangible personal property required by subsection (a) of this section.
History of Section.
P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.3 - Statewide Tangible Property Tax Exemption › Section 44-5.3-4. - Removal of certain limitations and requirements.

§ 44-5.3-4. Removal of certain limitations and requirements.
For assessment dates on or after December 31, 2023, tangible tax rates shall be disregarded for purposes of compliance with limitations on the extent to which the effective tax rate of one class of property may exceed that of another, or requirements that the same percentage rate change be applied across property classes from one year to the next, under § 44-5-11.8 or any other similar statutory provision applicable to a city, town, or fire district.
History of Section.
P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.3 - Statewide Tangible Property Tax Exemption › Section 44-5.3-5. - Application.

§ 44-5.3-5. Application.
The statewide exemption set forth in this chapter shall not apply to:
(1)
Public service corporation tangible property subject to taxation pursuant to § 44-13-13; and
(2)
Renewable energy resources and associated equipment subject to taxation pursuant to § 44-5-3(c).
History of Section.
P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-1. - Notice to assessors of state tax on inhabitants or ratable estates.

§ 44-6-1. Notice to assessors of state tax on inhabitants or ratable estates.
Whenever any tax is ordered by the general assembly to be assessed and levied on the inhabitants or ratable estates within the state, and no special provision is otherwise made in the act ordering the tax, the secretary of state shall immediately send a certified copy of the act imposing the tax, to the clerk of every city or town, who shall notify the assessors of the act and deliver a copy to them; and the assessors shall immediately give notice and proceed to assess the tax or their city or town’s proportion of the tax, in the same manner as provided by law for city and town taxes.
History of Section.
G.L. 1896, ch. 49, § 1; G.L. 1909, ch. 61, § 1; G.L. 1923, ch. 63, § 1; G.L. 1938, ch. 33, § 1; G.L. 1956, § 44-6-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-2. - Remedy against illegal or overtax — Deficiencies in collections.

§ 44-6-2. Remedy against illegal or overtax — Deficiencies in collections.
Every person who shall be overtaxed, or illegally taxed, shall have the same remedy as if it were a city or town tax; and if, on petition, judgment is given that the person is overtaxed, or illegally taxed, or if any person’s tax for any cause is not collected, the deficiency caused by this in the tax or in the city or town’s proportion of the tax shall be paid to the state by the town treasurer, out of the city or town treasury.
History of Section.
G.L. 1896, ch. 49, § 2; G.L. 1909, ch. 61, § 2; G.L. 1923, ch. 63, § 2; P.L. 1932, ch. 1945, § 7; G.L. 1938, ch. 33, § 2; G.L. 1956, § 44-6-2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-3. - Copy of assessment furnished to general treasurer.

§ 44-6-3. Copy of assessment furnished to general treasurer.
The assessors, having completed the assessment, shall date, sign, and deposit the assessment in the office of the city or town clerk who shall immediately send a copy of the assessment to the general treasurer, with the names of the city or town treasurer and collector of taxes of the city or town, and their post office address.
History of Section.
G.L. 1896, ch. 49, § 3; G.L. 1909, ch. 61, § 3; G.L. 1923, ch. 63, § 3; G.L. 1938, ch. 33, § 3; G.L. 1956, § 44-6-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-4. - Warrant for collection of tax.

§ 44-6-4. Warrant for collection of tax.
The general treasurer shall immediately issue and affix to the copy his or her warrant under his or her hand, and which does not need to be under seal, directed to the collector of the city or town, commanding him or her, in the name of the state, to collect the several sums expressed in the warrant against each person’s name, by the time as by law is limited, and to pay over the sums to him or her or his or her successors in office.
History of Section.
G.L. 1896, ch. 49, § 4; G.L. 1909, ch. 61, § 4; G.L. 1923, ch. 63, § 4; G.L. 1938, ch. 33, § 4; G.L. 1956, § 44-6-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-5. - Collection in manner of city or town taxes.

§ 44-6-5. Collection in manner of city or town taxes.
The collector shall immediately proceed to collect the state taxes in the same manner as is provided in case of city or town taxes.
History of Section.
G.L. 1896, ch. 49, § 5; G.L. 1909, ch. 61, § 5; G.L. 1923, ch. 63, § 5; G.L. 1938, ch. 33, § 5; G.L. 1956, § 44-6-5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-6. - Action against delinquent collector.

§ 44-6-6. Action against delinquent collector.
The general treasurer may have his or her action against any delinquent city or town collector and his or her sureties, and proceedings shall be conducted as provided in §§ 44-7-16 — 44-7-18.
History of Section.
G.L. 1896, ch. 49, § 6; G.L. 1909, ch. 61, § 6; G.L. 1923, ch. 63, § 6; G.L. 1938, ch. 33, § 6; G.L. 1956, § 44-6-6.