Rhode Island General Laws
Chapter 44-5 - Levy and Assessment of Local Taxes
Section 44-5-45. - Severability of §§ 44-5-43 — 44-5-45.

Rhode Island General Laws

Title 44 - Taxation

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 44-5-6. - Repealed.

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. - Repealed.

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 44-5-13.5. - Richmond — Reduction in assessed value of real estate — Removal of damaged buildings.

Section 44-5-13.6. - Coventry — Assessment and taxation of new real estate construction.

Section 44-5-13.7. - Coventry — Reduction in assessed value of real estate upon removal of damaged buildings.

Section 44-5-13.8. - Newport — Assessment and taxation of new real estate construction.

Section 44-5-13.9. - Newport — Reduction in assessed value of real estate upon removal of damaged buildings.

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 44-5-13.14. - Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings.

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 44-5-13.21. - Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).

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 44-5-13.24. - North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings.

Section 44-5-13.25. - Narragansett — Assessment and taxation of new real estate construction.

Section 44-5-13.26. - Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings.

Section 44-5-13.27. - Tiverton — Assessment and taxation of new real estate construction and subdivision of land.

Section 44-5-13.28. - Middletown — Assessment and taxation of new real estate construction.

Section 44-5-13.29. - Middletown — Reduction in assessed value of real estate upon removal of damaged buildings.

Section 44-5-13.30. - Foster — Assessment and taxation of new real estate construction and newly created lots.

Section 44-5-13.31. - Johnston — Reduction in assessed value of real estate upon removal of damaged buildings.

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 44-5-13.34. - Bristol — Reduction in assessed value of real estate — Removal of damaged buildings.

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 44-5-13.37. - Assessment and taxation of new real estate construction and new lots in the town of Warren.

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 44-5-13.40. - Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.

Section 44-5-14. - Repealed.

Section 44-5-15. - Notice of assessors’ meetings — Notice by taxpayer of intent to bring in account.

Section 44-5-16. - Oath to account brought in — Remedies after failure to bring in account — Effect on proration.

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 44-5-20.04. - Central Falls — Property tax classification — Procedures for adopting — Tax levy determination.

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. - Pawtucket — Property tax classification — Duties of assessor and finance director.

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 44-5-20.13.1. - Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston.

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 44-5-21. - Repealed.

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. - Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.

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 44-5-47. - Repealed.

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. - Burrillville — Property tax classification — Procedures for adopting — Tax levy determination.

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 44-5-61. - Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.

Section 44-5-61.1. - Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city.

Section 44-5-61.2. - Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city.

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 44-5-67.3. - Warwick — Reduction in assessed value of real estate upon demolition of buildings.

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 44-5-69. - Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data.

Section 44-5-69.1. - Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination.

Section 44-5-70. - East Providence — Homestead exemption.

Section 44-5-71. - Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.

Section 44-5-72. - Jamestown — Assessment and taxation of new real estate construction.

Section 44-5-73. - Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.

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. - East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure.

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.

Section 44-5-87. - Property tax credit in exchange for volunteer services performed by persons over age sixty (60).