2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5.1 - Real Estate Nonutilization Tax › Section 44-5.1-3. - Imposition of tax.

§ 44-5.1-3. Imposition of tax.
(a) Providence.
The city of Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1984, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(b) Pawtucket.
The city of Pawtucket is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1997, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(c) Cranston.
The city of Cranston is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1997, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(d) North Providence.
The town of North Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the town during any privilege year commencing with the privilege year beginning January 1, 2001, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(e) East Providence.
The city of East Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 2000, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(f) Woonsocket.
The city of Woonsocket is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 2000, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(g) Cities and towns.
Any city or town not previously empowered is empowered to impose a tax upon the privilege of utilizing vacant and abandoned property within the city or town during any privilege year commencing with the privilege year beginning January 1, 2002, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.
(h) Implementing ordinance.
Cities and towns that are empowered to impose this tax and who choose to impose this tax shall adopt an implementing ordinance. The ordinance shall:
(1)
Designate a municipal entity responsible for determining which properties are vacant and abandoned;
(2)
Establish the mechanism by which the tax is imposed and how the tax is removed from the property once the property has been rehabilitated;
(3)
Designate a reviewing entity to review and approve a development plan submitted by a nonprofit housing organization or an abutter;
(4)
Empower the tax assessor to abate the tax if it is imposed in error or if a nonprofit housing organization or an abutter acquires the property for rehabilitation and submits a development plan that complies with the provisions of subdivision (i)(2) of this section;
(i) Exemptions.
(1)
The non-utilization tax authorized by this chapter shall not be imposed on property owned by an abutter or a nonprofit housing organization if:
(i)
The abutter or nonprofit housing organization submits a proposed development plan which has been approved by the Rhode Island housing resources commission or Rhode Island housing and mortgage finance corporation to the reviewing entity;
(ii)
The proposed development plan contains a reasonable timetable for the development or reuse of the property; and
(iii)
The reviewing entity determines that the proposed development plan is in accordance with the approved comprehensive plan of the city or town and approves it.
(2)
The reviewing entity shall deliver a copy of the approved development plan to the tax assessor who shall certify the property as exempt from the non-utilization tax.
(3)
Failure of the nonprofit housing organization or abutter, without good cause, to carry out the development or reuse of the property in accordance with the timetable set forth in the approved development plan shall result in the property being subject to the non-utilization tax as of the first date of assessment following the expiration of the timetable in the approved development plan.
(4)
The decision of the reviewing entity denying approval of a development plan may be appealed as provided in § 44-5.1-6.
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; P.L. 2001, ch. 89, § 1.