§ 44-5-39. Land use change tax.
(a) After May 15, 1980, when land classified as farm, dairy farm, forest, or open space land and assessed and taxed under the provisions of § 44-5-12 is applied to a use other than as farm, dairy farm, forest, or open space, or when the land owner voluntarily withdraws that classification, it shall be subject to additional taxes, subsequently referred to as a land use change tax. The tax is at the following rate:
(1) Ten percent (10%) of the then fair market value of the land if the use is changed or classification is withdrawn during the first six (6) years of classification.
(2) Nine percent (9%) of the then fair market value of the land if the use is changed or classification is withdrawn during the seventh (7th) year of classification.
(3) Eight percent (8%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eighth (8th) year of classification.
(4) Seven percent (7%) of the then fair market value of the land if the use is changed or classification is withdrawn during the ninth (9th) year of classification.
(5) Six percent (6%) of the then fair market value of the land if the use is changed or classification is withdrawn during the tenth (10th) year of classification.
(6) Five percent (5%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eleventh (11th) year of classification.
(7) Four percent (4%) of the then fair market value of the land if the use is changed or classification is withdrawn during the twelfth (12th) year of classification.
(8) Three percent (3%) of the then fair market value of the land if the use is changed or classification is withdrawn during the thirteenth (13th) year of classification.
(9) Two percent (2%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fourteenth (14th) year of classification.
(10) One percent (1%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fifteenth (15th) year of classification. No tax shall be imposed by the provisions of this section following the end of the fifteenth (15th) year of classification.
(b) Owners of land classified as farmland or dairy farmland who have held title to the land, and where the land has been farmed or used as a dairy farm for five (5) years previous to classification, are liable for a land use change tax of:
(1) Ten percent (10%) of the then fair market value of the land if the use is changed or classification is withdrawn during the first (1st) year of classification.
(2) Nine percent (9%) of the then fair market value of the land if the use is changed or classification is withdrawn during the second (2nd) year of classification.
(3) Eight percent (8%) of the then fair market value of the land if the use is changed or classification is withdrawn during the third (3rd) year of classification.
(4) Seven percent (7%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fourth (4th) year of classification.
(5) Six percent (6%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fifth (5th) year of classification.
(6) Five percent (5%) of the then fair market value of the land if the use is changed or classification is withdrawn during the sixth (6th) year of classification.
(7) Four percent (4%) of the then fair market value of the land if the use is changed or classification is withdrawn during the seventh (7th) year of classification.
(8) Three percent (3%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eighth (8th) year of classification.
(9) Two percent (2%) of the then fair market value of the land if the use is changed or classification is withdrawn during the ninth (9th) year of classification.
(10) One percent (1%) of the then fair market value of the land if the use is changed or classification is withdrawn during the tenth (10th) year of classification. No tax shall be imposed by the provisions of this section following the end of the tenth year of classification.
History of Section.P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3; P.L. 2021, ch. 182, § 2, effective July 6, 2021; P.L. 2021, ch. 183, § 2, effective July 6, 2021.
Structure Rhode Island General Laws
Chapter 44-5 - Levy and Assessment of Local Taxes
Section 44-5-1. - Powers of city or town electors to levy — Date of assessment of valuations.
Section 44-5-2. - Maximum levy.
Section 44-5-2.1. - Jamestown — Maximum levy.
Section 44-5-2.2. - West Warwick — Maximum levy.
Section 44-5-2.3. - Scituate — Maximum levy.
Section 44-5-3. - Ratable property of a city or town — Definitions.
Section 44-5-4. - Purpose of tax levied by city or town electors.
Section 44-5-5. - Determination of date on which taxes due — Penalties on delinquencies.
Section 44-5-7. - Provision for municipal installment payments.
Section 44-5-8. - Form of option for quarterly payment.
Section 44-5-8.1. - Waiver of interest on overdue quarterly tax payments.
Section 44-5-8.2. - Johnston — Tax amnesty period.
Section 44-5-8.3. - Coventry — Tax amnesty period.
Section 44-5-8.4. - Woonsocket — Tax amnesty periods.
Section 44-5-8.5. - Woonsocket — Tax amnesty periods.
Section 44-5-9. - Deductions and penalties to insure prompt payment.
Section 44-5-10. - Interest forgiven during wartime military service.
Section 44-5-10.1. - Tax payment relief during periods of governmental cessation of operations.
Section 44-5-11.1. - Certification of businesses and employees engaged in revaluing property.
Section 44-5-11.2. - Purpose of training and certification provisions.
Section 44-5-11.3. - Annual training institute for tax assessors.
Section 44-5-11.4. - Technology grants for property tax administration.
Section 44-5-11.5. - Legislative findings — Revaluation cycle.
Section 44-5-11.6. - Assessment of valuations — Apportionment of levies.
Section 44-5-11.7. - Permanent legislative oversight commission.
Section 44-5-11.8. - Tax classification.
Section 44-5-11.9. - West Warwick — Residential real estate classification.
Section 44-5-11.10. - Real estate tax classification — East Providence.
Section 44-5-11.11. - Residential real estate classification — West Greenwich.
Section 44-5-11.12. - Residential real estate classification — Glocester.
Section 44-5-11.13. - Homestead exemption in the town of Glocester.
Section 44-5-11.14. - Commercial/residential real estate classification — Narragansett.
Section 44-5-11.15. - Authority to extend homestead exemption.
Section 44-5-11.16. - Tax classification — Cumberland.
Section 44-5-11.17. - Division of municipal finance classification exemption authority.
Section 44-5-12. - Assessment at full and fair cash value.
Section 44-5-12.1. - Assessment of tangible personal property.
Section 44-5-12.2. - Tangible personal property exemption — Tax rate cap.
Section 44-5-13. - Assessment and apportionment according to law — Date of assessment.
Section 44-5-13.1. - Duties of assessors with respect to forms.
Section 44-5-13.2. - South Kingstown — Assessment and taxation of new real estate construction.
Section 44-5-13.2.1. - West Warwick — Assessment and taxation of new real estate construction.
Section 44-5-13.2.2. - Barrington — Assessment and taxation of new real estate construction.
Section 44-5-13.2.3. - Warwick — Assessment and taxation of certain improvements to real estate.
Section 44-5-13.2.4. - Newport — Assessment and taxation of new real estate construction.
Section 44-5-13.2.5. - Pawtucket — Exemption for residential improvements and alterations.
Section 44-5-13.3. - Reduction in assessed value of real estate upon removal of damaged buildings.
Section 44-5-13.4. - Richmond — Assessment and taxation of new real estate construction.
Section 44-5-13.6. - Coventry — Assessment and taxation of new real estate construction.
Section 44-5-13.8. - Newport — Assessment and taxation of new real estate construction.
Section 44-5-13.10. - Hopkinton — Assessment and taxation of new real estate construction.
Section 44-5-13.11. - Qualifying low-income housing — Assessment and taxation.
Section 44-5-13.12. - North Kingstown — Assessment and taxation of new real estate construction.
Section 44-5-13.13. - Portsmouth — Assessment and taxation of new real estate construction.
Section 44-5-13.15. - East Greenwich — Assessment and taxation of new real estate construction.
Section 44-5-13.16. - Cumberland — Assessment and taxation of new real estate construction.
Section 44-5-13.17. - North Providence — Assessment and taxation of new real estate construction.
Section 44-5-13.18. - Smithfield — Assessment and taxation of real estate construction.
Section 44-5-13.19. - Westerly — Assessment and taxation of new real estate construction.
Section 44-5-13.20. - Burrillville — Assessment and taxation of new real estate construction.
Section 44-5-13.22. - Scituate — Assessment and taxation of new real estate construction.
Section 44-5-13.23. - North Smithfield — Assessment and taxation and new real estate construction.
Section 44-5-13.25. - Narragansett — Assessment and taxation of new real estate construction.
Section 44-5-13.28. - Middletown — Assessment and taxation of new real estate construction.
Section 44-5-13.32. - Johnston — Assessment and taxation of new real estate construction.
Section 44-5-13.33. - Bristol — Assessment and taxation of new real estate construction.
Section 44-5-13.35. - Lincoln — Assessment and taxation of new real estate construction.
Section 44-5-13.36. - Warwick — Assessment and taxation of new real estate construction.
Section 44-5-13.38. - Assessment and taxation of new real estate construction in the town of Exeter.
Section 44-5-13.39. - West Greenwich — Assessment and taxation of new real estate construction.
Section 44-5-15. - Notice of assessors’ meetings — Notice by taxpayer of intent to bring in account.
Section 44-5-17. - Assessment of property covered by account.
Section 44-5-18, 44-5-19. - Repealed.
Section 44-5-20. - List of ratable property.
Section 44-5-20.01. - Central Falls — Property tax classification — Eligibility.
Section 44-5-20.02. - Central Falls — Property tax classification — List of ratable property.
Section 44-5-20.03. - Central Falls — Property tax classification — Duties of the assessor.
Section 44-5-20.05. - Westerly — Property tax classification.
Section 44-5-20.06. - Westerly — Property tax classification — List of ratable property.
Section 44-5-20.07. - Westerly — Property tax classification — Duties of assessor.
Section 44-5-20.08. - Westerly — Property tax classification — Tax levy determination.
Section 44-5-20.1. - Pawtucket — Property tax classification — Eligibility.
Section 44-5-20.2. - Pawtucket — Property tax classification — List of ratable property.
Section 44-5-20.3.1. - Property tax classification in Pawtucket — Tax levy determination.
Section 44-5-20.4. - Pawtucket — Property tax classification — Compliance with state law.
Section 44-5-20.5. - Pawtucket — Property tax classification — Procedures for adopting.
Section 44-5-20.6 - — 44-5-20.9. Repealed.
Section 44-5-20.10. - Johnston — Property tax classification authorized.
Section 44-5-20.11. - [Repealed.]
Section 44-5-20.12. - [Repealed.]
Section 44-5-20.13. - [Repealed.]
Section 44-5-20.14, 44-5-20.15. - Repealed.
Section 44-5-20.16. - Smithfield — Property tax classification and valuation.
Section 44-5-20.17. - Smithfield — Property tax classification — Tax levy determination.
Section 44-5-20.18. - North Smithfield — Property tax classification.
Section 44-5-20.19. - North Smithfield — Property tax classification — List of ratable property.
Section 44-5-20.20. - North Smithfield — Property tax classification — Duties of assessor.
Section 44-5-20.21. - North Smithfield — Property tax classification — Tax levy determination.
Section 44-5-20.22. - Cranston — Property tax classification.
Section 44-5-20.23. - Cranston — Property tax classification — List of ratable property.
Section 44-5-20.24. - Cranston — Property tax classification — Duties of assessor.
Section 44-5-20.25. - Cranston — Property tax classification — Tax levy determination.
Section 44-5-20.26. - East Providence — Property tax classification — List of ratable property.
Section 44-5-20.27. - East Providence — Property tax classification — Duties of assessor.
Section 44-5-20.28. - East Providence — Property tax classification — Tax levy determination.
Section 44-5-20.29. - Property tax classification — Lincoln — Tax levy determination.
Section 44-5-22. - Certification of tax roll.
Section 44-5-23. - Assessment of back taxes on real estate.
Section 44-5-24. - Notice and procedure for collection of back taxes.
Section 44-5-25. - Vessels engaged in foreign commerce — Taxation.
Section 44-5-25.1. - Houseboats — Taxation — Definitions.
Section 44-5-26. - Petition in superior court for relief from assessment.
Section 44-5-27. - Exclusiveness of remedy by petition.
Section 44-5-28. - Collection proceedings not stayed by petition.
Section 44-5-29. - Service and return of citation — Procedural rules — Jurisdiction of court.
Section 44-5-30. - Judgment on petition where taxpayer has filed account.
Section 44-5-31. - Judgment where taxpayer has not filed account.
Section 44-5-31.1. - Burrillville — Judgment.
Section 44-5-32. - Execution and filing of assessment.
Section 44-5-33. - Copy of assessment to treasurer.
Section 44-5-34. - Warrant for collection.
Section 44-5-35. - Providence — Collection procedure.
Section 44-5-36. - Pawtucket — Collection procedure.
Section 44-5-37. - Cranston — Collection procedure.
Section 44-5-38.1. - Repealed.
Section 44-5-39. - Land use change tax.
Section 44-5-39.1. - Recording required.
Section 44-5-40. - Procedures for collecting land use change tax.
Section 44-5-41. - Condemnation not to result in land use change tax.
Section 44-5-42. - Exemption of certain farm property.
Section 44-5-42.1. - Repealed.
Section 44-5-43. - Definitions.
Section 44-5-44. - Collection and publication of property tax data.
Section 44-5-45. - Severability of §§ 44-5-43 — 44-5-45.
Section 44-5-46. - Severability.
Section 44-5-48. - Municipal revaluation — Registration.
Section 44-5-49. - Municipal revaluation — Rules and regulations — Investigation.
Section 44-5-50. - Contract for revaluation — Certified copy.
Section 44-5-51. - Little Compton — Exemption of commercial fishers.
Section 44-5-52. - Burrillville — Property tax classification authorized.
Section 44-5-53. - Burrillville — Property tax classification — List of ratable property.
Section 44-5-54. - Burrillville — Property tax classification — Duties of the assessor.
Section 44-5-55.1. - Burrillville — Tax levy assessment stabilization.
Section 44-5-55.2. - [Repealed.]
Section 44-5-56. - North Providence — Property tax classification — Eligibility.
Section 44-5-57. - North Providence — Property tax classification — List of ratable property.
Section 44-5-58. - North Providence — Property tax classification — Duties of assessor.
Section 44-5-59. - North Providence — Property tax classification — Procedure for adopting.
Section 44-5-60. - North Providence — Homestead exemptions.
Section 44-5-60.1. - Johnston — Homestead exemptions.
Section 44-5-62. - Cranston — Homestead exemption.
Section 44-5-63. - Barrington — Property tax classifications — List of ratable property.
Section 44-5-64. - Barrington — Property tax classification — Tax levy determination.
Section 44-5-65. - East Greenwich — Homestead exemption.
Section 44-5-66. - Warwick — Property tax classification — Eligibility.
Section 44-5-67. - Property tax classification — Eligibility.
Section 44-5-67.1. - Warwick — Property tax classification — List of ratable property.
Section 44-5-67.2. - Warwick — Property tax classification — Duties of assessor.
Section 44-5-68. - Warren — Property tax classifications. — List of ratable property.
Section 44-5-68.1. - Warren — Property tax classification. — Tax levy determination.
Section 44-5-68.2. - Warren — Property tax classification. — Tax levy determination.
Section 44-5-70. - East Providence — Homestead exemption.
Section 44-5-72. - Jamestown — Assessment and taxation of new real estate construction.
Section 44-5-74. - Woonsocket — Property tax classification — Authorization.
Section 44-5-74.1. - Woonsocket — List of ratable property.
Section 44-5-74.2. - Woonsocket — Valuation of ratable property.
Section 44-5-74.3. - Woonsocket — Procedure for adopting tax rates.
Section 44-5-74.4. - Woonsocket — Supplemental tax.
Section 44-5-74.5. - Woonsocket — Exemption for elderly residents.
Section 44-5-75. - Woonsocket — Homestead exemption.
Section 44-5-76.1. - Newport — Property tax classification — List of ratable property.
Section 44-5-76.2. - Newport — Property tax classification.
Section 44-5-76.3. - Newport — Property tax classification — Procedure for adopting.
Section 44-5-77. - Providence — Cooperative housing corporation property exemption.
Section 44-5-77.1. - Providence — Cooperative housing corporation — Tax rates.
Section 44-5-78. - Newport — Homestead exemption.
Section 44-5-78.1. - Newport — Exemption for elderly and disabled residents.
Section 44-5-79. - Little Compton — Property tax classification.
Section 44-5-80. - Homestead exemption in the town of West Greenwich.
Section 44-5-81. - Pawtucket — Waiver of interest.
Section 44-5-82. - Cumberland homestead exemption.
Section 44-5-83. - Annual training institute for local tax collectors.
Section 44-5-84. - Town of East Greenwich — Exemption for elderly, disabled, and military service.
Section 44-5-85. - Narragansett homestead exemption.
Section 44-5-86. - The Neil J. Houston, Jr. Residential Re-entry Center.