reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-37. - Cranston — Collection procedure.

§ 44-5-37. Cranston — Collection procedure.
In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Cranston shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.
History of Section.
G.L. 1938, ch. 31, § 23½; P.L. 1940, ch. 923, § 1; G.L. 1956, § 44-5-37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-38.1. - Repealed.

§ 44-5-38.1. Repealed.
History of Section.
P.L. 1974, ch. 200, art. 1, § 2; P.L. 1983, ch. 167, art. IX, § 1; P.L. 1984, ch. 150, § 6; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-39.1. - Recording required.

§ 44-5-39.1. Recording required.
No tax provided for in § 44-5-39 constitutes a valid lien upon any parcel of real estate classified as farm, forest, or open space unless notice of the classification of the real estate has been filed by the tax assessor with the recorder of deeds of the city or town in which the real estate is located. There is no recording fee collected for the recording of the notice.
History of Section.
P.L. 1986, ch. 41, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-40. - Procedures for collecting land use change tax.

§ 44-5-40. Procedures for collecting land use change tax.
(a)
When a change in the use of the land occurs the assessor shall record in the land evidence records a notice of the change in use, stipulating on the land evidence records, a description of the property, its plat and lot number (if any), the fair market value, and the amount of taxes due. Similar notices shall be mailed to the present owner of the property and the director of environmental management by registered or certified mail within twenty-four (24) hours of the recording. The tax constitutes a lien on the property at the time of recording the notice of land use change and the tax becomes due and payable in full within ninety (90) days of the date of recording. The lien continues in effect until the taxes are paid in full. Every city and town shall make provisions for the payment in installments of any land use change tax, permitting persons to pay the tax in equal quarterly installments, with the final quarter to be paid in full within one year of the date when the change of use notice is recorded, as prescribed in this subsection. Failure by the owner to pay the taxes in a timely manner as prescribed in this subsection allows the tax collector to advertise and sell the property in the same manner as prescribed in chapter 9 of this title.
(b)
The board of assessment review of any city or town, or the city or town council if there is no board of review in any city or town, has the authority to hear and consider the appeal of any property owner concerning the fair market value placed on his or her land by the assessor, and if it appears that the land has been appraised in excess of its fair market value at the time of the change in use, the board or council has the power to change the value of the land and adjust the land use change tax applied to the land according to the schedule prescribed in § 44-5-39.
History of Section.
P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-41. - Condemnation not to result in land use change tax.

§ 44-5-41. Condemnation not to result in land use change tax.
The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.
History of Section.
P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-42.1. - Repealed.

§ 44-5-42.1. Repealed.
History of Section.
P.L. 1984, ch. 245, art. X, § 1; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-43. - Definitions.

§ 44-5-43. Definitions.
(a)
As used in this chapter, the following terms are defined as follows:
(1)
“Assessment ratio study” means the process of comparing, on a sampling basis, the current market values of properties to their assessed valuations, and of applying statistical procedures to determine assessment levels and to measure the nonuniformity of assessments.
(2)
“Department” means the department of revenue.
(3)
“Russell index of inequality” is that percentage obtained from the relation between the average absolute deviation of assessment ratios and the average ratio of assessment, and formulated as follows:
(b)
Average absolute deviation of assessment ratios divided by the average assessment ratio = Russell index of inequality.
History of Section.
P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2010, ch. 239, § 38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-44. - Collection and publication of property tax data.

§ 44-5-44. Collection and publication of property tax data.
(a)
The department of revenue shall annually make and publicly issue comprehensive assessment ratio studies of the average level of assessment and the degree of assessment uniformity within each town and city. The department of revenue shall also annually compute and publicly issue the Russell Index of Inequality within each town and city.
(b)
The department of revenue shall require assessors and other officers to report to it data on assessed valuations and other features of the property tax for the periods and in the form and content that the department of revenue requires. The department of revenue shall construct and maintain its system for the collection and analysis of property tax facts to enable it to make intrastate comparisons as well as interstate comparisons based on property tax and assessment ratio data compiled for other states by the United States Bureau of the Census or any agency successor to the Bureau.
History of Section.
P.L. 1979, ch. 298, § 5; 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 44-5-45. - Severability of §§ 44-5-43 — 44-5-45.

§ 44-5-45. Severability of §§ 44-5-43 — 44-5-45.
The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of §§ 44-5-43 — 44-5-45.
History of Section.
P.L. 1979, ch. 298, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-46. - Severability.

§ 44-5-46. Severability.
If any clause, sentence, paragraph, or part of this chapter shall for any reason is judged invalid by any court of competent jurisdiction, the judgment shall not affect, impair, or invalidate the remainder of the chapter but shall be confined in its operation to the clause, sentence, paragraph, or part of the chapter directly involved in the controversy in which judgment has been rendered.
History of Section.
P.L. 1980, ch. 252, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-47. - Repealed.

§ 44-5-47. Repealed.
History of Section.
P.L. 1984, ch. 206, art. I, § 1; Repealed by P.L. 1984, ch. 450, § 2, effective June 28, 1984.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-48. - Municipal revaluation — Registration.

§ 44-5-48. Municipal revaluation — Registration.
All persons, firms, partnerships, corporations, or other business entities seeking to perform a municipal revaluation as is described in § 44-5-11.6 shall first register with the department of revenue and shall conform to the rules and regulations promulgated by the director of the department of revenue in order to do business in this state.
History of Section.
P.L. 1984, ch. 365, § 1; P.L. 1984, ch. 381, art. II, § 3; 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 44-5-49. - Municipal revaluation — Rules and regulations — Investigation.

§ 44-5-49. Municipal revaluation — Rules and regulations — Investigation.
The director of the department of revenue is authorized and empowered to promulgate rules and regulations for revaluation firms as described in § 44-5-48, and the director is authorized to investigate and inquire into the resources of applicants including, but not limited to, contacting prior persons for whom service was performed in order to evaluate the applicant’s ability to perform the service of revaluation.
History of Section.
P.L. 1984, ch. 365, § 2; P.L. 1984, ch. 381, art. II, § 3; 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 44-5-50. - Contract for revaluation — Certified copy.

§ 44-5-50. Contract for revaluation — Certified copy.
Within ten (10) days after execution of a contract for revaluation as described in § 44-5-11.6, the city or town clerk shall submit a duly authorized and certified copy of the contract to the department of revenue.
History of Section.
P.L. 1984, ch. 365, § 3; P.L. 1984, ch. 381, art. II, § 3; 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 44-5-51. - Little Compton — Exemption of commercial fishers.

§ 44-5-51. Little Compton — Exemption of commercial fishers.
All gear and tackle owned by a commercial fisher who is a resident of the town of Little Compton is exempt from taxation by the town of Little Compton.
History of Section.
P.L. 1992, ch. 130, § 1; P.L. 1992, ch. 348, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-52. - Burrillville — Property tax classification authorized.

§ 44-5-52. Burrillville — Property tax classification authorized.
Notwithstanding the provisions of § 44-5-11.8 to the contrary, the town of Burrillville is authorized to adopt a system of property tax classification in any year commencing in 2013 for taxes assessed as of December 31, 2012, and thereafter.
History of Section.
P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-53. - Burrillville — Property tax classification — List of ratable property.

§ 44-5-53. Burrillville — Property tax classification — List of ratable property.
(a)
Upon adoption of a system of classification of taxable property by the town of Burrillville, all ratable property in the town of Burrillville shall be classified by the assessor as follows:
(1)
Class 1: All residential real estate, which consists of not more than six (6) dwelling units. Class 1 includes all mobile/manufactured homes and residential condominiums;
(2)
Class 2: All commercial and industrial real estate and all residential real estate which consists of more than six (6) dwelling units;
(3)
Class 3: All ratable tangible personal property;
(4)
Class 4: All motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(b)
Where real property is used or held for more than one purpose and the uses result in different classifications, the town council may, by ordinance, establish a process by which the assessor shall tax the property at the rate of the predominate use of the property.
(c)
Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.
(d)
The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1 [repealed].
History of Section.
P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-54. - Burrillville — Property tax classification — Duties of the assessor.

§ 44-5-54. Burrillville — Property tax classification — Duties of the assessor.
(a)
The assessor of the town of Burrillville, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation under this chapter, and determine the assessed valuation of each property class.
(b)
The assessor is authorized to apply different rates of taxation to each property class as set forth in § 44-5-53 to determine the tax due and payable on the property; provided, that the rate for each class is uniform within each class; and for each year. Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.
History of Section.
P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-55. - Burrillville — Property tax classification — Procedures for adopting — Tax levy determination.

§ 44-5-55. Burrillville — Property tax classification — Procedures for adopting — Tax levy determination.
The assessor shall provide to the town council of Burrillville a list containing the full and fair cash valuation of each property class, and the town council shall annually determine the percentages of the tax levy to be apportioned 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. 1994, ch. 40, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-55.1. - Burrillville — Tax levy assessment stabilization.

§ 44-5-55.1. Burrillville — Tax levy assessment stabilization.
The town of Burrillville is authorized to establish by ordinance a process to stabilize tax assessments and/or provide tax credits for physical improvements made to certain properties located in areas of town that have been designated substandard by the town’s comprehensive plan or as may be separately designated by the town council. Specifically, said ordinance shall provide that physical improvements made to any commercial, industrial, mixed use buildings, and apartment houses with six (6) or more legal units located in areas that have been designated may be eligible for tax stabilization and/or a tax credit against their real estate tax levy as set forth in the town’s ordinance. The stabilization granted or tax credit based upon these improvements shall be in place for a period not to exceed ten (10) years from the date on which the work on the improvements shall have been completed. All improvements made to the property will be assessed accordingly as of December 31 of each year per § 44-5-1. The ordinance shall also include a process for an applicant to apply and qualify for said credits.
History of Section.
P.L. 2006, ch. 411, § 1; P.L. 2006, ch. 532, § 1; P.L. 2020, ch. 53, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-55.2. - [Repealed.]

§ 44-5-55.2. [Repealed.]
History of Section.
P.L. 2020, ch. 50, § 2; repealed by P.L. 2021, ch. 65, § 1, effective June 25, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-56. - North Providence — Property tax classification — Eligibility.

§ 44-5-56. North Providence — Property tax classification — Eligibility.
The town of North Providence is authorized to adopt a system of property tax classification.
History of Section.
P.L. 1995, ch. 46, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-57. - North Providence — Property tax classification — List of ratable property.

§ 44-5-57. North Providence — Property tax classification — List of ratable property.
Upon adoption of a system of classification of taxable property by the town of North Providence, all ratable property in the town of North Providence shall be classified by the assessor as follows:
(1)
Class one: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(2)
Class two: all ratable tangible personal property.
(3)
Class three: all residential real estate which consists of not more than five (5) dwelling units.
(4)
Class four: all commercial and industrial real estate and all residential real estate which consists of six (6) or more dwelling units.
(5)
Class five: owner-occupied mixed-use combination commercial and residential properties with five (5) units or less, and that the total commercial portion of the structure cannot occupy more than fifty percent (50%) of the entire square foot size of the structure itself.
History of Section.
P.L. 1995, ch, 46, § 1; P.L. 1997, ch. 249, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-58. - North Providence — Property tax classification — Duties of assessor.

§ 44-5-58. North Providence — Property tax classification — Duties of assessor.
(a)
The assessor of the town of North Providence, 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, class three and class four property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.
History of Section.
P.L. 1995, ch. 46, § 1; P.L. 2005, ch. 410, § 29.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-59. - North Providence — Property tax classification — Procedure for adopting.

§ 44-5-59. North Providence — 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 town council of North Providence, annually determine the percentages of the tax levy to be apportioned 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. 1995, ch. 46, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-60. - North Providence — Homestead exemptions.

§ 44-5-60. North Providence — Homestead exemptions.
(a)
The mayor, upon approval of the town council of the town of North Providence, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of North Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of North Providence and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. 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)
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 North Providence 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; provided, that there is a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.
History of Section.
P.L. 1995, ch. 46, § 1; P.L. 1997, ch. 249, § 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 44-5-60.1. - Johnston — Homestead exemptions.

§ 44-5-60.1. Johnston — Homestead exemptions.
(a)
The mayor of the town of Johnston, upon approval of the town council, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of Johnston and to grant homestead exemptions to the owner(s) of that residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. That exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of Johnston and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. 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 mayor of the town of Johnston, 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. Provided, that there shall be a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.
History of Section.
P.L. 2000, ch. 36, § 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 44-5-61.1. - Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city.

§ 44-5-61.1. Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city.
Except as provided in this section, the city council of the city of Central Falls may vote to authorize for a period not exceeding twelve (12) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Central Falls, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days’ notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property has inured or will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, “qualifying property” means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises, including, but not limited to, financial service enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.
History of Section.
P.L. 1999, ch. 492, § 1; P.L. 2013, ch. 87, § 1; P.L. 2013, ch. 95, § 1; P.L. 2017, ch. 452, § 1; P.L. 2017, ch. 466, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-61.2. - Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city.

§ 44-5-61.2. Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city.
Except as provided in this section, the city council of the city of Pawtucket may vote to authorize for a period not exceeding ten (10) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Pawtucket, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days’ notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, “qualifying property” means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property complies with any stabilization agreement and is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.
History of Section.
P.L. 1999, ch. 239, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-62. - Cranston — Homestead exemption.

§ 44-5-62. Cranston — Homestead exemption.
(a)
The city council of the city of Cranston 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 city of Cranston 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 only applies 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 pro rated amount. That pro rated amount is the percentage of square feet used for residential purposes multiplied by thirty percent (30%). In order to determine compliance with the homestead exemption as outlined in this subsection, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.
(b)
The city council of the city of Cranston 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. 1996, ch. 22, § 1; P.L. 1996, ch. 225, § 1; P.L. 1997, ch. 258, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-63. - Barrington — Property tax classifications — List of ratable property.

§ 44-5-63. Barrington — Property tax classifications — List of ratable property.
Upon adoption of a classification of taxable property by the town of Barrington, all ratable property in the town of Barrington shall be classified by the assessor as follows:
(1)
Class 1: all ratable real estate and tangible personal property.
(2)
Class 2: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 1996, ch. 27, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-64. - Barrington — Property tax classification — Tax levy determination.

§ 44-5-64. Barrington — Property tax classification — Tax levy determination.
(a)
The assessor of the town of Barrington shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proportion of the total tax levy.
(b)
The assessor has the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.
History of Section.
P.L. 1996, ch. 27, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-65. - East Greenwich — Homestead exemption.

§ 44-5-65. East Greenwich — Homestead exemption.
(a)
The town council of the town of East 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 East Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) 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 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 East 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. 1996, ch. 365, § 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 44-5-66. - Property tax classification — Mobile and manufactured homes.

§ 44-5-66. Property tax classification — Mobile and manufactured homes.
Notwithstanding any other provisions of this chapter, any city or town which does not specifically designate mobile or manufactured homes, shall not tax mobile or manufactured homes at a rate which exceeds the existing real property rate.
History of Section.
P.L. 1996, ch. 319, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-67. - Property tax classification — Eligibility.

§ 44-5-67. Property tax classification — Eligibility.
The city of Warwick is authorized to adopt a system of property tax classification.
History of Section.
P.L. 1997, ch. 17, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-67.1. - Warwick — Property tax classification — List of ratable property.

§ 44-5-67.1. Warwick — Property tax classification — List of ratable property.
Upon adoption of a system of classification of taxable property by the city of Warwick, all ratable property in the city of Warwick shall be classified by the assessor as follows:
(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. 1997, ch. 17, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-67.2. - Warwick — Property tax classification — Duties of assessor.

§ 44-5-67.2. Warwick — Property tax classification — Duties of assessor.
The assessor of the city of Warwick, on or before June 15 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. The assessor has the authority to apply different rates of taxation to each class and to determine the tax due and payable on the property; provided, that the rates are pursuant to an annual tax resolution approved in the same manner as is provided for budget approval in the city charter; provided, further, that the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1 property tax rates shall not be less than fifty-seven percent (57%) of Class 2 property tax rates.
History of Section.
P.L. 1997, ch. 17, § 1; P.L. 2023, ch. 43, § 1, effective June 7, 2023; P.L. 2023, ch. 44, § 1, effective June 7, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-67.3. - Warwick — Reduction in assessed value of real estate upon demolition of buildings.

§ 44-5-67.3. Warwick — Reduction in assessed value of real estate upon demolition of buildings.
(a)
Whenever a building is demolished and the refuse is removed from the property, the tax assessor shall reassess the property to reflect removal of the building, and the new assessment shall be effective as of the date the building official confirms that the demolition is complete.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the city of Warwick.
History of Section.
P.L. 2006, ch. 635, § 1; P.L. 2008, ch. 117, § 1; P.L. 2008, ch. 473, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-68. - [Repealed.]

§ 44-5-68. [Repealed.]
History of Section.
P.L. 1997, ch. 19, § 1; repealed by P.L. 2023, ch. 55, § 1, effective June 12, 2023; repealed by P.L. 2023, ch. 56, § 1, effective June 12, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-68.1. - Warren — Property tax classification. — Tax levy determination.

§ 44-5-68.1. Warren — Property tax classification. — Tax levy determination.
(a)
The assessor of the town of Warren shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proposition of the total tax levy.
(b)
The assessor has the authority to apply different rates of taxation against Class 1, and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.
History of Section.
P.L. 1997, ch. 19, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-68.2. - Warren — Property tax classification. — Tax levy determination.

§ 44-5-68.2. Warren — Property tax classification. — Tax levy determination.
The assessor shall provide to the town council of Warren a list containing the full and fair valuation of each property class and, with the approval of the town council, annually determine the percentage of the tax levy to be apportioned 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. 1997, ch. 19, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-69. - Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data.

§ 44-5-69. Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data.
Every fire district authorized to assess and collect taxes on real and personal property in the several towns in the state shall be required to have annual financial statements audited by an independent auditing firm approved pursuant to § 45-10-4 by the auditor general. The auditor general may waive or modify form and content of financial statements and scope of the audit, based upon the size of the fire districts. The financial statements for fiscal year 2015 and every fiscal year thereafter shall be presented at the district’s first annual meeting subsequent to receipt of said financial statements. At least ten (10) days prior to said annual meeting, a copy of such financial statements shall be filed by the fire district with the town clerk for the town in which the district(s) is located. A copy of the financial statements shall be simultaneously sent to the auditor general and the division of municipal finance in the department of revenue. The fire districts shall also provide to the division of municipal finance in the department of revenue the adopted budget within thirty (30) days of final action, and other information on tax rates, budgets, assessed valuations, and other pertinent data upon forms provided by the division of municipal finance. The information shall be published by the department of revenue.
History of Section.
P.L. 1997, ch. 40, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2016, ch. 512, art. 1, § 31.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-69.1. - Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination.

§ 44-5-69.1. Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination.
The tax collector for the Albion fire district within the town of Lincoln shall provide to the board of fire commissioners a list containing the full and fair valuation of each property class, and with the approval of the members of the fire district by vote, annually determine the percentage of the tax levy to be apportioned to each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
(1) Class 1.
Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes.
(2) Class 2.
Commercial and industrial real estate and residential real estate of more than five (5) dwelling units.
(3) Class 3.
All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).
History of Section.
P.L. 2010, ch. 317, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-70. - East Providence — Homestead exemption.

§ 44-5-70. East Providence — Homestead exemption.
(a)
The city council of the city of East Providence 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 East Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed fifteen percent (15%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than four (4) units. 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.
(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 city of East Providence, 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. 1997, ch. 237, § 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 44-5-71. - Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-71. Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage, and following which the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal and grading are completed, to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding, and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the town of Jamestown.
History of Section.
P.L. 1998, ch. 166, § 1; P.L. 1998, ch. 225, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-74. - Woonsocket — Property tax classification — Authorization.

§ 44-5-74. Woonsocket — Property tax classification — Authorization.
The city of Woonsocket is authorized to adopt a system of property tax classification.
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 44-5-74.1. - Woonsocket — List of ratable property.

§ 44-5-74.1. Woonsocket — List of ratable property.
(a)
Upon adoption of a system of classification of taxable property by the city of Woonsocket, all ratable property in the city of Woonsocket 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, except as provided for in subsection (b); and
(4)
Class Four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
(b)
As to any residential real estate with four (4) units and wherein one or more of the units are occupied by the owner of the real estate, the four (4) unit residential real estate shall be classified as Class Two residential real estate. The real estate shall be classified as Class Three if it fails to have at least one unit that is occupied by the owner of the real estate. An owner of residential real estate with four (4) units who is entitled to the Class Two residential real estate classification pursuant to this section shall annually file a declaration of the owner-occupied status with the tax assessor. The assessor shall prepare an appropriate form for the making of the declaration.
History of Section.
P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2013, ch. 498, § 1; P.L. 2019, ch. 294, § 1; P.L. 2019, ch. 304, § 1.