reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.7. - Permanent legislative oversight commission.

§ 44-5-11.7. Permanent legislative oversight commission.
(a)(1)
There is created a permanent legislative commission on property taxation. The commission consists of the following members:
(i)
Chairperson of the house finance committee, or designee;
(ii)
Chairperson of the senate finance committee, or designee;
(iii)
Chief budget analyst of the office of municipal affairs, or designee;
(iv)
The president of the league of cities and towns;
(v)
The executive director of the Rhode Island public expenditures council, or designee; and
(vi)
Three (3) members of the Rhode Island Assessors’ Association.
(vii)
Director of the property valuation within the department of revenue.
(2)
The commission at its first meeting shall elect a chairperson from its membership.
(b)
The purpose of the commission is to work in conjunction with Rhode Island department of administration, department of revenue and the RIAAO representatives, to study and evaluate property tax related issues including, but not limited to:
(1)
Revaluation process and statistical study after a revaluation;
(2)
Exemptions and classifications;
(3)
Uniform depreciation rates; and
(4)
Any other issues which the commission determines are relevant to the issue of property taxation.
(c)
The members shall receive no compensation for their services. All departments and agencies of the state shall furnish advice and information, documentary or otherwise to the commission and its agents as is deemed necessary or desirable by the commission to facilitate the purposes of the commission.
(d)
The commission shall meet no less than three (3) times per year and shall report its findings and recommendations to the general assembly on an annual basis.
History of Section.
P.L. 1997, ch. 179, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2007, ch. 389, § 1; P.L. 2007, ch. 451, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.9. - West Warwick — Residential real estate classification.

§ 44-5-11.9. West Warwick — Residential real estate classification.
(a)
Notwithstanding any limitation, condition or any other provision to the contrary contained within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification tax-rates for each of the following classification:
(b)
Classes of Property:
(1)
Single-family homes, condominiums, residential real estate consisting of no more than two (2) dwelling units (one of which is owner occupied), land classified as open space, and dwellings on leased land including mobile homes;
(2)
Residential real estate containing between two (2), three (3), four (4), and five (5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;
(3)
Residential real estate containing six (6) or more dwelling units, and properties containing partial commercial or business uses with six (6) or more dwelling units;
(4)
Commercial and industrial real estate, and residential properties containing partial commercial or business uses, with five (5) or less dwelling units; and
(5)
Two (2) separate and distinct tax classification tax-rates for personal property described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.
History of Section.
P.L. 2001, ch. 90, § 1; P.L. 2004, ch. 18, § 1; P.L. 2010, ch. 239, § 38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.10. - Real estate tax classification — East Providence.

§ 44-5-11.10. Real estate tax classification — East Providence.
Notwithstanding any provision within § 44-5-11.8 to the contrary:
(a)
Upon the completion of any comprehensive revaluation in accordance with § 44-5-11.6, the city of East Providence may adopt a tax classification plan by ordinance with the following limitations:
(1)
The designated classes of property shall be limited to the four (4) classes as defined in subsection (b).
(2)
The tax rate applicable to Class 2 shall not exceed by two hundred percent (200%) the rate applicable to Class 1.
(3)
Beginning with the assessment date of December 31, 2022, and except in any year in which a comprehensive or statistical revaluation is completed, any tax rate change from one year to the next shall be applied such that the same percentage change is applicable to all classes.
(4)
Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (b) are governed by § 44-3-29.1.
(5)
Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to motor vehicles within Class 4 as defined in subsection (b) are governed by § 44-34.1-1 [repealed].
(6)
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.
(b)
Classes of Property.
(1)
Class 1: Residential real estate consisting of no more than three (3) dwelling units, land classified as open space, and dwellings on leased land including mobile homes. A homestead exemption provision is also authorized within this class.
(2)
Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than three (3) dwelling units.
(3)
Class 3: All ratable tangible personal property; excluding wholesale and retail inventory, which shall be taxed in accordance with § 44-3-29.1.
(4)
Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
History of Section.
P.L. 2004, ch. 9, § 1; P.L. 2004, ch. 13, § 1; P.L. 2023, ch. 13, § 1, effective May 10, 2023; P.L. 2023, ch. 14, § 1, effective May 10, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.11. - Residential real estate classification — West Greenwich.

§ 44-5-11.11. Residential real estate classification — West Greenwich.
Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of West Greenwich may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1; and provided, further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.
History of Section.
P.L. 2005, ch. 88, § 1; P.L. 2005, ch. 135, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.12. - Residential real estate classification — Glocester.

§ 44-5-11.12. Residential real estate classification — Glocester.
Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of Glocester may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1 and provided further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.
History of Section.
P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2; P.L. 2005, ch. 363, § 1; P.L. 2005, ch. 430, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.13. - Homestead exemption in the town of Glocester.

§ 44-5-11.13. Homestead exemption in the town of Glocester.
The town council of the town of Glocester 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 Glocester 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.
History of Section.
P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.14. - Commercial/residential real estate classification — Narragansett.

§ 44-5-11.14. Commercial/residential real estate classification — Narragansett.
Notwithstanding any provisions of § 44-5-11.8 to the contrary, the town of Narragansett may adopt a separate tax classification for owner occupied mixed use combination commercial and residential properties with five (5) units or less provided 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. The tax assessor shall be required to allocate the percentage share of the full and fair market value of the property devoted to residential real estate use. This portion of the property shall be subject to the same tax rate as property defined in class 1 by § 44-5-11.8(b)(1)(i), while the remaining percentage of the property shall be subject to the tax rate as property defined as class 2 by § 44-5-11.8(b)(2).
History of Section.
P.L. 2005, ch. 198, § 1; P.L. 2005, ch. 212, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.15. - Authority to extend homestead exemption.

§ 44-5-11.15. Authority to extend homestead exemption.
Any city or town authorized under this chapter to enact a homestead exemption may, by ordinance, provide the homestead exemption to any owner occupied premises in that city or town notwithstanding any law, regulation or ordinance to the contrary.
History of Section.
P.L. 2011, ch. 397, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.16. - Tax classification — Cumberland.

§ 44-5-11.16. Tax classification — Cumberland.
(a)
The assessor of the town of Cumberland 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 all classes of property to determine the tax due and payable on the property; provided that, the rate of taxation is uniform within each class.
(c)
Classes of property.
(1)
Class 1: Residential real estate consisting of not more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.
(i)
A homestead exemption provision is also authorized within this class.
(ii)
In lieu of a homestead exemption, the town of Cumberland may divide this class into non-owner and owner-occupied property and adopt separate tax rates in compliance with the within tax rate restrictions.
(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. 2022, ch. 140, § 1, effective June 23, 2022; P.L. 2022, ch. 141, § 1, effective June 23, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-11.17. - Division of municipal finance classification exemption authority.

§ 44-5-11.17. Division of municipal finance classification exemption authority.
Notwithstanding any other provision of law to the contrary, the division of municipal finance (division) within the department of revenue shall have the authority to grant a one-year exemption to any city or town authorized to have a property tax classification structure under this chapter, where in the absence of such an exemption, the city or town would not be in compliance with its applicable tax classification structure. Any city or town seeking such an exemption shall provide the division with any documentation that the division deems necessary to grant an exemption. Such exemption, if approved by the division, shall be limited to one year. The city or town, if granted such an exemption, shall be required to either have applicable state legislation approved amending the specific section of law for which the exemption was sought or adjust its class tax rates so that the city or town is in compliance for its next fiscal year.
History of Section.
P.L. 2022, ch. 231, art. 6, § 7, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-12.2. - Tangible personal property exemption — Tax rate cap.

§ 44-5-12.2. Tangible personal property exemption — Tax rate cap.
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 that also establishes a tangible personal property assessment exemption, pursuant to subsections (a)(51), (a)(66), or (c) of § 44-3-3, § 44-3-47, § 44-3-65, or any other provision of law that enables a city, town, or fire district to establish a tangible personal property assessment exemption, shall be capped at the tax rate in effect for the assessment date immediately preceding the assessment date on which the exemption takes effect or the assessment date immediately following the effective date of this section [June 27, 2022], whichever is later.
History of Section.
P.L. 2022, ch. 231, art. 6, § 7, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13. - Assessment and apportionment according to law — Date of assessment.

§ 44-5-13. Assessment and apportionment according to law — Date of assessment.
The assessors shall assess all valuation and apportion any tax levy on the inhabitants of the city or town and the ratable property in the city or town according to law, and the assessed valuation of the ratable property shall be made as of the date of assessment provided in § 44-5-1 and shall be in accordance with the provisions of § 44-5-12; except that personal property consisting of stocks in trade and materials used in manufacture, which include raw materials, fuel, goods in process of manufacture, and completed products, except those which are specifically exempt by statute, are estimated at the average of the personalty kept on hand or located in the taxing district during the twelve (12) months ending with the date of assessment, or the average of any portion of the twelve (12) months when the business has not been carried on or located in the taxing district for a year.
History of Section.
G.L. 1896, ch. 46, § 4; G.L. 1909, ch. 58, § 4; P.L. 1919, ch. 1735, § 2; G.L. 1923, ch. 60, § 4; G.L. 1938, ch. 31, § 4; P.L. 1949, ch. 2330, § 4; G.L. 1956, § 44-5-13; P.L. 1969, ch. 177, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.1. - Duties of assessors with respect to forms.

§ 44-5-13.1. Duties of assessors with respect to forms.
The assessors shall utilize all forms adopted in accordance with forms prepared by the department of revenue for the preparation and administration of their assessments. Nothing contained in this chapter invalidates a tax assessed and levied in accordance with law.
History of Section.
P.L. 1984, ch. 381, art. III, § 2; P.L. 1986, ch. 198, § 49; 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 44-5-13.2.3. - Warwick — Assessment and taxation of certain improvements to real estate.

§ 44-5-13.2.3. Warwick — Assessment and taxation of certain improvements to real estate.
Notwithstanding any other provisions of this chapter, the owner of any building or dwelling in the city of Warwick consisting of one to three (3) family units, the building also being the owner’s principal place of residence, who makes any improvements or additions to the building in an amount not exceeding fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of Warwick, is exempt from the assessment of property taxes on those improvements or additions until the next general municipal revaluation of property values in 1997. As used in this section, “residence” means a voting address. The property owner shall supply all necessary plans to the building official of the city of Warwick for the improvements or addition and shall pay all requisite building and other permit fees as are then required by law. The provisions of this section do not apply to any commercial building or structure.
History of Section.
P.L. 1994, ch. 170, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.3. - Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.3. 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 that 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 damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date the 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 towns of South Kingstown, North Kingstown, West Warwick and Barrington.
History of Section.
P.L. 1990, ch. 184, § 1; P.L. 1992, ch. 327, § 2; P.L. 1994, ch. 34, § 1; P.L. 1996, ch. 55, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.5. - Richmond — Reduction in assessed value of real estate — Removal of damaged buildings.

§ 44-5-13.5. Richmond — Reduction in assessed value of real estate — Removal of damaged buildings.
(a)
Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
The Richmond town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Richmond are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.
(d)
This section applies only to assessment and taxes in the town of Richmond.
History of Section.
P.L. 1992, ch. 102, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.7. - Coventry — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.7. Coventry — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the town of Coventry.
History of Section.
P.L. 1992, ch. 291, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.9. - Newport — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.9. Newport — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the city of Newport.
History of Section.
P.L. 1994, ch. 397, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.11. - Qualifying low-income housing — Assessment and taxation.

§ 44-5-13.11. Qualifying low-income housing — Assessment and taxation.
Any residential property that has been issued an occupancy permit on or after January 1, 1995, after substantial rehabilitation as defined by the U.S. Department of Housing and Urban Development and is encumbered by a covenant recorded in the land records in favor of a governmental unit or Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged to tenants of the property or the incomes of the occupants of the property, is subject to a tax that equals eight percent (8%) of the property’s previous years’ gross scheduled rental income or a lesser percentage as determined by each municipality.
History of Section.
P.L. 1995, ch. 372, § 2; P.L. 1995, ch. 375, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.14. - Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.14. Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the town of Portsmouth.
History of Section.
P.L. 1996, ch. 211, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.21. - Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).

§ 44-5-13.21. Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
(a)
Notwithstanding the provisions of chapter 3 of title 44 or any other provision of the general or public laws to the contrary, the town council of the town of Burrillville is authorized to provide, by ordinance, that the payment of taxes by any resident of the town claiming an exemption pursuant to the provisions of § 44-3-3(16) may be deferred in whole or in part for a period of five (5) years, and will constitute a lien on the property during the five (5) year period. If the property is transferred in any manner, including but not limited to gift, inheritance, or deed or if the property is refinanced, all taxes accrued to that date are immediately due and payable.
(b)
In the event that the property upon which the taxes have been deferred has not been transferred or refinanced as set forth in subsection (a) of this section at the expiration of the fifth year of deferment, the tax bill that has been deferred for five (5) years is automatically abated and the records of the tax collector shall reflect the abatement.
(c)
The town council of the town of Burrillville is authorized to enact, by ordinance, eligibility criteria to grant deferments in whole or in part for persons claiming an exemption pursuant to § 44-3-3(16).
(d)
Any person claiming the deferment aggrieved by an adverse decision of the assessor shall appeal the decision to the local board of tax review, and thereafter according to the provisions of § 44-5-26.
History of Section.
P.L. 1999, ch. 230, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.24. - North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings.

§ 44-5-13.24. North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings.
(a)
Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for the purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, or removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
The North Smithfield town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of North Smithfield are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.
(d)
This section applies only to assessment and taxes in the town of North Smithfield.
History of Section.
P.L. 2000, ch. 114, § 1; P.L. 2000, ch. 411, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.26. - Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.26. Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the town of Tiverton.
History of Section.
P.L. 2001, ch. 6, § 1; P.L. 2001, ch. 19, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.29. - Middletown — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.29. Middletown — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated and properly disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed; provided, that the building is not replaced or under construction on the thirty-first (31st) day of December next succeeding.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted according the manner of other abatements in the town of Middletown. The building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a).
(c)
This section is not applicable in the event of criminal activity or civil unrest or natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or hurricanes.
(d)
This section applies only to assessments and taxes in the town of Middletown.
History of Section.
P.L. 2001, ch. 40, § 1; P.L. 2001, ch. 310, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.31. - Johnston — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.31. Johnston — Reduction in assessed value of real estate upon removal of damaged buildings.
(a)
Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to, and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d)
This section applies only to assessments and taxes in the town of Johnston.
History of Section.
P.L. 2003, ch. 90, § 1; P.L. 2003, ch. 96, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.34. - Bristol — Reduction in assessed value of real estate — Removal of damaged buildings.

§ 44-5-13.34. Bristol — Reduction in assessed value of real estate — Removal of damaged buildings.
(a)
Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date of demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or removed.
(b)
The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c)
The Bristol town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Bristol are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.
History of Section.
P.L. 2003, ch. 303, § 1; P.L. 2003, ch. 355, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-13.40. - Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.

§ 44-5-13.40. Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.
(a)
Notwithstanding any other provision of chapter 5 of title 44, each municipality shall exempt from taxation the real property of the surviving spouse of any law enforcement officer or firefighter who was killed in the line of duty, who occupies the real property as his or her principal place of residence. This exemption shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies to the surviving spouse’s principal place of residence without any restriction on the spouse’s moving to a different principal place of residence within the state.
(b)
For the purposes of this section, killed in the line of duty shall mean a traumatic physical wound (or traumatized physical condition of the body) directly and proximately caused by external force (such as bullets, explosives, sharp instruments, blunt objects, or physical blows), chemicals, electricity, climatic conditions, infectious disease, radiation, viruses, or bacteria. When a law enforcement officer or firefighter engages in a situation involving nonroutine stressful or strenuous physical law enforcement, fire suppression or participates in a training exercise involving nonroutine stressful or strenuous physical activity and dies of a heart attack, stroke, or vascular rupture not later than twenty-four (24) hours after the officer or firefighter engaged in the activity, the death shall be considered killed in the line of duty.
(c)
The provisions of this section shall not be applied retroactively but shall only be applied prospectively.
History of Section.
P.L. 2019, ch. 101, § 1; P.L. 2019, ch. 125, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-14. - Repealed.

§ 44-5-14. Repealed.
History of Section.
G.L. 1896, ch. 46, § 5; G.L. 1909, ch. 58, § 5; P.L. 1920, ch. 1899, § 1; G.L. 1923, ch. 60, § 5; G.L. 1938, ch. 31, § 5; G.L. 1956, § 44-5-14; Repealed by P.L. 1969, ch. 197, art. 7, § 13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-16. - Oath to account brought in — Remedies after failure to bring in account — Effect on proration.

§ 44-5-16. Oath to account brought in — Remedies after failure to bring in account — Effect on proration.
(a)
Every person bringing in any account shall make oath before some notary public or other person authorized to administer oaths in the place where the oath is administered that the account by that person exhibited contains, to the best of his or her knowledge and belief, a true and full account and valuation of all the ratable estate owned or possessed by him or her; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the required oath to his or her account within the time prescribed by law, the taxpayer may, in writing, appoint an agent to make oath to his or her account within the time prescribed by the assessors, and the agent shall at the time of making the oath append his or her written appointment to the account, and for all purposes in connection with the account the taxpayer is deemed to have personally made the oath.
(b)
No taxpayer shall be denied a right of review by means of the procedure described in this chapter: (1) of any assessment on his or her real property by reason of any claimed inadequacies, inaccuracies, or omissions in his or her listing of personal property; (2) nor in the case of his or her personal property by reason of any claimed inadequacies, inaccuracies, or omissions in his or her listing of real property; (3) nor in the case of real or personal property by reason of any claimed inadequacies, inaccuracies, or omissions, which are not substantial, in his or her listing of real or personal property, respectively.
(c)
Notwithstanding § 44-4-24, tangible personal property introduced into or removed from any town or city during a calendar year shall be assessed as though the property was situated in the city or town for the entire calendar year unless the taxpayer has filed an account as provided in this section specifying the date on which the property was introduced or removed.
(d)
Each city or town having a year of taxable ownership that measures length of ownership over the calendar year beginning immediately after the date of assessment shall adjust its year of taxable ownership so that it has a year of taxable ownership that measures length of ownership over the calendar year ending on the date of assessment.
History of Section.
G.L. 1896, ch. 46, § 7; G.L. 1909, ch. 58, § 7; P.L. 1915, ch. 1211, § 7; G.L. 1923, ch. 60, § 7; P.L. 1932, ch. 1945, § 2; P.L. 1935, ch. 2260, § 2; G.L. 1938, ch. 31, § 7; P.L. 1939, ch. 659, § 2; P.L. 1949, ch. 2330, § 7; G.L. 1956, § 44-5-16; P.L. 1965, ch. 61, § 1; P.L. 1968, ch. 163, § 1; P.L. 1998, ch. 219, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-17. - Assessment of property covered by account.

§ 44-5-17. Assessment of property covered by account.
If any person brings in an account as provided in § 44-5-15, the assessors shall nevertheless assess the person’s ratable estate at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.
History of Section.
G.L. 1896, ch. 46, § 14; G.L. 1909, ch. 58, § 14; G.L. 1923, ch. 60, § 14; G.L. 1938, ch. 31, § 13; G.L. 1956, § 44-5-17; P.L. 1965, ch. 115, § 2; P.L. 1999, ch. 354, § 28.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-18, 44-5-19. - Repealed.

§ 44-5-18, 44-5-19. Repealed.
History of Section.
G.L. 1896, ch. 46, §§ 11, 12; P.L. 1905, ch. 1246, § 7; G.L. 1909, ch. 58, §§ 11, 12; G.L. 1923, ch. 60, §§ 11, 12; G.L. 1938, ch. 31, §§ 11, 12; G.L. 1956, §§ 44-5-18, 44-5-19); Repealed by P.L. 1969, ch. 197, art. 7, § 13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20. - List of ratable property.

§ 44-5-20. List of ratable property.
The assessors shall make a list containing the true, full, and fair cash value or a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate, tangible personal property except manufacturers’ machinery and equipment, and manufacturers’ machinery and equipment in separate columns, distinguishing real estate which is assessed specially as farm, forest, or open space land in accordance with the provision in § 44-5-12, and also distinguishing those who give in an account and those who do not and shall apportion the tax in accordance with the provisions of this chapter.
History of Section.
G.L. 1896, ch. 46, § 8; G.L. 1909, ch. 58, § 8; P.L. 1912, ch. 769, § 43; G.L. 1923, ch. 60, § 8; G.L. 1938, ch. 31, § 8; G.L. 1956, § 44-5-20; P.L. 1960, ch. 52, § 31 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 115, § 3; P.L. 1966, ch. 245, § 5; P.L. 1967, ch. 191, § 4; P.L. 1968, ch. 288, § 3; P.L. 1969, ch. 197, art. 7, § 14.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-5 - Levy and Assessment of Local Taxes › Section 44-5-20.01. - Central Falls — Property tax classification — Eligibility.

§ 44-5-20.01. Central Falls — Property tax classification — Eligibility.
The city of Central Falls is authorized to adopt a system of property tax classification.
History of Section.
P.L. 1990, ch. 194, § 1.