Rhode Island General Laws
Title 44 - Taxation
Chapter 44-5 - Levy and Assessment of Local Taxes

Section 44-5-10.1. - Tax payment relief during periods of governmental cessation of operations. - § 44-5-10.1. Tax payment relief during periods of governmental cessation...

Section 44-5-11. - Repealed. - § 44-5-11. Repealed. History of Section.G.L. 1896, ch. 46, §...

Section 44-5-11.1. - Certification of businesses and employees engaged in revaluing property. - § 44-5-11.1. Certification of businesses and employees engaged in revaluing...

Section 44-5-11.2. - Purpose of training and certification provisions. - § 44-5-11.2. Purpose of training and certification provisions. The purpose...

Section 44-5-11.3. - Annual training institute for tax assessors. - § 44-5-11.3. Annual training institute for tax assessors. (a) The...

Section 44-5-11.4. - Technology grants for property tax administration. - § 44-5-11.4. Technology grants for property tax administration. The director...

Section 44-5-11.5. - Legislative findings — Revaluation cycle. - § 44-5-11.5. Legislative findings — Revaluation cycle. It is found...

Section 44-5-11.6. - Assessment of valuations — Apportionment of levies. - § 44-5-11.6. Assessment of valuations — Apportionment of levies. (a)...

Section 44-5-11.7. - Permanent legislative oversight commission. - § 44-5-11.7. Permanent legislative oversight commission. (a)(1) There is created...

Section 44-5-11.8. - Tax classification. - § 44-5-11.8. Tax classification. (a) Upon the completion of any...

Section 44-5-11.9. - West Warwick — Residential real estate classification. - § 44-5-11.9. West Warwick — Residential real estate classification. (a)...

Section 44-5-11.10. - Real estate tax classification — East Providence. - § 44-5-11.10. Real estate tax classification — East Providence. Notwithstanding...

Section 44-5-11.11. - Residential real estate classification — West Greenwich. - § 44-5-11.11. Residential real estate classification — West Greenwich. Notwithstanding...

Section 44-5-11.12. - Residential real estate classification — Glocester. - § 44-5-11.12. Residential real estate classification — Glocester. Notwithstanding any...

Section 44-5-11.13. - Homestead exemption in the town of Glocester. - § 44-5-11.13. Homestead exemption in the town of Glocester. The...

Section 44-5-11.14. - Commercial/residential real estate classification — Narragansett. - § 44-5-11.14. Commercial/residential real estate classification — Narragansett. Notwithstanding any...

Section 44-5-11.15. - Authority to extend homestead exemption. - § 44-5-11.15. Authority to extend homestead exemption. Any city or...

Section 44-5-11.16. - Tax classification — Cumberland. - § 44-5-11.16. Tax classification — Cumberland. (a) The assessor of...

Section 44-5-11.17. - Division of municipal finance classification exemption authority. - § 44-5-11.17. Division of municipal finance classification exemption authority. Notwithstanding...

Section 44-5-12. - Assessment at full and fair cash value. - § 44-5-12. Assessment at full and fair cash value. (a)...

Section 44-5-12.1. - Assessment of tangible personal property. - § 44-5-12.1. Assessment of tangible personal property. (a) All tangible...

Section 44-5-12.2. - Tangible personal property exemption — Tax rate cap. - § 44-5-12.2. Tangible personal property exemption — Tax rate cap....

Section 44-5-13. - Assessment and apportionment according to law — Date of assessment. - § 44-5-13. Assessment and apportionment according to law — Date...

Section 44-5-13.1. - Duties of assessors with respect to forms. - § 44-5-13.1. Duties of assessors with respect to forms. The...

Section 44-5-13.2. - South Kingstown — Assessment and taxation of new real estate construction. - § 44-5-13.2. South Kingstown — Assessment and taxation of new...

Section 44-5-13.2.1. - West Warwick — Assessment and taxation of new real estate construction. - § 44-5-13.2.1. West Warwick — Assessment and taxation of new...

Section 44-5-13.2.2. - Barrington — Assessment and taxation of new real estate construction. - § 44-5-13.2.2. Barrington — Assessment and taxation of new real...

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...

Section 44-5-13.2.4. - Newport — Assessment and taxation of new real estate construction. - § 44-5-13.2.4. Newport — Assessment and taxation of new real...

Section 44-5-13.2.5. - Pawtucket — Exemption for residential improvements and alterations. - § 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. - § 44-5-13.3. Reduction in assessed value of real estate upon...

Section 44-5-13.4. - Richmond — Assessment and taxation of new real estate construction. - § 44-5-13.4. Richmond — Assessment and taxation of new real...

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...

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

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...

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

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...

Section 44-5-13.10. - Hopkinton — Assessment and taxation of new real estate construction. - § 44-5-13.10. Hopkinton — Assessment and taxation of new real...

Section 44-5-13.11. - Qualifying low-income housing — Assessment and taxation. - § 44-5-13.11. Qualifying low-income housing — Assessment and taxation. Any...

Section 44-5-13.12. - North Kingstown — Assessment and taxation of new real estate construction. - § 44-5-13.12. North Kingstown — Assessment and taxation of new...

Section 44-5-13.13. - Portsmouth — Assessment and taxation of new real estate construction. - § 44-5-13.13. Portsmouth — Assessment and taxation of new real...

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...

Section 44-5-13.15. - East Greenwich — Assessment and taxation of new real estate construction. - § 44-5-13.15. East Greenwich — Assessment and taxation of new...

Section 44-5-13.16. - Cumberland — Assessment and taxation of new real estate construction. - § 44-5-13.16. Cumberland — Assessment and taxation of new real...

Section 44-5-13.17. - North Providence — Assessment and taxation of new real estate construction. - § 44-5-13.17. North Providence — Assessment and taxation of new...

Section 44-5-13.18. - Smithfield — Assessment and taxation of real estate construction. - § 44-5-13.18. Smithfield — Assessment and taxation of real estate...

Section 44-5-13.19. - Westerly — Assessment and taxation of new real estate construction. - § 44-5-13.19. Westerly — Assessment and taxation of new real...

Section 44-5-13.20. - Burrillville — Assessment and taxation of new real estate construction. - § 44-5-13.20. Burrillville — Assessment and taxation of new real...

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...

Section 44-5-13.22. - Scituate — Assessment and taxation of new real estate construction. - § 44-5-13.22. Scituate — Assessment and taxation of new real...

Section 44-5-13.23. - North Smithfield — Assessment and taxation and new real estate construction. - § 44-5-13.23. North Smithfield — Assessment and taxation and new...

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...

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

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...

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

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

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...

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

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...

Section 44-5-13.32. - Johnston — Assessment and taxation of new real estate construction. - § 44-5-13.32. Johnston — Assessment and taxation of new real...

Section 44-5-13.33. - Bristol — Assessment and taxation of new real estate construction. - § 44-5-13.33. Bristol — Assessment and taxation of new real...

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...

Section 44-5-13.35. - Lincoln — Assessment and taxation of new real estate construction. - § 44-5-13.35. Lincoln — Assessment and taxation of new real...

Section 44-5-13.36. - Warwick — Assessment and taxation of new real estate construction. - § 44-5-13.36. Warwick — Assessment and taxation of new real...

Section 44-5-13.37. - Assessment and taxation of new real estate construction and new lots in the town of Warren. - § 44-5-13.37. 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. - § 44-5-13.38. Assessment and taxation of new real estate construction...

Section 44-5-13.39. - West Greenwich — Assessment and taxation of new real estate construction. - § 44-5-13.39. West Greenwich — Assessment and taxation of new...

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...

Section 44-5-14. - Repealed. - § 44-5-14. Repealed. History of Section.G.L. 1896, ch. 46, §...

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

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...

Section 44-5-17. - Assessment of property covered by account. - § 44-5-17. Assessment of property covered by account. If any...

Section 44-5-18, 44-5-19. - Repealed. - § 44-5-18, 44-5-19. Repealed. History of Section.G.L. 1896, ch. 46,...

Section 44-5-20. - List of ratable property. - § 44-5-20. List of ratable property. The assessors shall make...

Section 44-5-20.01. - Central Falls — Property tax classification — Eligibility. - § 44-5-20.01. Central Falls — Property tax classification — Eligibility....

Section 44-5-20.02. - Central Falls — Property tax classification — List of ratable property. - § 44-5-20.02. Central Falls — Property tax classification — List...

Section 44-5-20.03. - Central Falls — Property tax classification — Duties of the assessor. - § 44-5-20.03. Central Falls — Property tax classification — Duties...

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

Section 44-5-20.05. - Westerly — Property tax classification. - § 44-5-20.05. Westerly — Property tax classification. The town of...

Section 44-5-20.06. - Westerly — Property tax classification — List of ratable property. - § 44-5-20.06. Westerly — Property tax classification — List of...

Section 44-5-20.07. - Westerly — Property tax classification — Duties of assessor. - § 44-5-20.07. Westerly — Property tax classification — Duties of...

Section 44-5-20.08. - Westerly — Property tax classification — Tax levy determination. - § 44-5-20.08. Westerly — Property tax classification — Tax levy...

Section 44-5-20.1. - Pawtucket — Property tax classification — Eligibility. - § 44-5-20.1. Pawtucket — Property tax classification — Eligibility. The...

Section 44-5-20.2. - Pawtucket — Property tax classification — List of ratable property. - § 44-5-20.2. Pawtucket — Property tax classification — List of...

Section 44-5-20.3. - Pawtucket — Property tax classification — Duties of assessor and finance director. - § 44-5-20.3. Pawtucket — Property tax classification — Duties of...

Section 44-5-20.3.1. - Property tax classification in Pawtucket — Tax levy determination. - § 44-5-20.3.1. Property tax classification in Pawtucket — Tax levy...

Section 44-5-20.4. - Pawtucket — Property tax classification — Compliance with state law. - § 44-5-20.4. Pawtucket — Property tax classification — Compliance with...

Section 44-5-20.5. - Pawtucket — Property tax classification — Procedures for adopting. - § 44-5-20.5. Pawtucket — Property tax classification — Procedures for...

Section 44-5-20.6 - — 44-5-20.9. Repealed. - § 44-5-20.6 — 44-5-20.9. Repealed. History of Section.P.L. 1988, ch....

Section 44-5-20.10. - Johnston — Property tax classification authorized. - § 44-5-20.10. Johnston — Property tax classification authorized. The town...

Section 44-5-20.11. - [Repealed.] - § 44-5-20.11. [Repealed.] History of Section.P.L. 1994, ch. 49, §...

Section 44-5-20.12. - [Repealed.] - § 44-5-20.12. [Repealed.] History of Section.P.L. 1994, ch. 49, §...

Section 44-5-20.13. - [Repealed.] - § 44-5-20.13. [Repealed.] History of Section.P.L. 1994, ch. 49, §...

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

Section 44-5-20.14, 44-5-20.15. - Repealed. - § 44-5-20.14, 44-5-20.15. Repealed. History of Section.P.L. 1994, ch. 94,...

Section 44-5-20.16. - Smithfield — Property tax classification and valuation. - § 44-5-20.16. Smithfield — Property tax classification and valuation. (a)...

Section 44-5-20.17. - Smithfield — Property tax classification — Tax levy determination. - § 44-5-20.17. Smithfield — Property tax classification — Tax levy...

Section 44-5-20.18. - North Smithfield — Property tax classification. - § 44-5-20.18. North Smithfield — Property tax classification. The town...

Section 44-5-20.19. - North Smithfield — Property tax classification — List of ratable property. - § 44-5-20.19. North Smithfield — Property tax classification — List...

Section 44-5-20.20. - North Smithfield — Property tax classification — Duties of assessor. - § 44-5-20.20. North Smithfield — Property tax classification — Duties...

Section 44-5-20.21. - North Smithfield — Property tax classification — Tax levy determination. - § 44-5-20.21. North Smithfield — Property tax classification — Tax...

Section 44-5-20.22. - Cranston — Property tax classification. - § 44-5-20.22. Cranston — Property tax classification. The city of...

Section 44-5-20.23. - Cranston — Property tax classification — List of ratable property. - § 44-5-20.23. Cranston — Property tax classification — List of...

Section 44-5-20.24. - Cranston — Property tax classification — Duties of assessor. - § 44-5-20.24. Cranston — Property tax classification — Duties of...

Section 44-5-20.25. - Cranston — Property tax classification — Tax levy determination. - § 44-5-20.25. Cranston — Property tax classification — Tax levy...

Section 44-5-20.26. - East Providence — Property tax classification — List of ratable property. - § 44-5-20.26. East Providence — Property tax classification — List...

Section 44-5-20.27. - East Providence — Property tax classification — Duties of assessor. - § 44-5-20.27. East Providence — Property tax classification — Duties...

Section 44-5-20.28. - East Providence — Property tax classification — Tax levy determination. - § 44-5-20.28. East Providence — Property tax classification — Tax...

Section 44-5-20.29. - Property tax classification — Lincoln — Tax levy determination. - § 44-5-20.29. Property tax classification — Lincoln — Tax levy...

Section 44-5-21. - Repealed. - § 44-5-21. Repealed. History of Section.P.L. 1956, ch. 3714, §...

Section 44-5-22. - Certification of tax roll. - § 44-5-22. Certification of tax roll. The tax levy shall...

Section 44-5-23. - Assessment of back taxes on real estate. - § 44-5-23. Assessment of back taxes on real estate. If...

Section 44-5-24. - Notice and procedure for collection of back taxes. - § 44-5-24. Notice and procedure for collection of back taxes....

Section 44-5-25. - Vessels engaged in foreign commerce — Taxation. - § 44-5-25. Vessels engaged in foreign commerce — Taxation. The...

Section 44-5-25.1. - Houseboats — Taxation — Definitions. - § 44-5-25.1. Houseboats — Taxation — Definitions. All houseboats being...

Section 44-5-26. - Petition in superior court for relief from assessment. - § 44-5-26. Petition in superior court for relief from assessment....

Section 44-5-27. - Exclusiveness of remedy by petition. - § 44-5-27. Exclusiveness of remedy by petition. The remedy provided...

Section 44-5-28. - Collection proceedings not stayed by petition. - § 44-5-28. Collection proceedings not stayed by petition. No petition...

Section 44-5-29. - Service and return of citation — Procedural rules — Jurisdiction of court. - § 44-5-29. Service and return of citation — Procedural rules...

Section 44-5-30. - Judgment on petition where taxpayer has filed account. - § 44-5-30. Judgment on petition where taxpayer has filed account....

Section 44-5-31. - Judgment where taxpayer has not filed account. - § 44-5-31. Judgment where taxpayer has not filed account. If...

Section 44-5-31.1. - Burrillville — Judgment. - § 44-5-31.1. Burrillville — Judgment. Notwithstanding any provision contained in...

Section 44-5-32. - Execution and filing of assessment. - § 44-5-32. Execution and filing of assessment. The assessors, on...

Section 44-5-33. - Copy of assessment to treasurer. - § 44-5-33. Copy of assessment to treasurer. The city or...

Section 44-5-34. - Warrant for collection. - § 44-5-34. Warrant for collection. The city or town treasurer...

Section 44-5-35. - Providence — Collection procedure. - § 44-5-35. Providence — Collection procedure. In lieu of the...

Section 44-5-36. - Pawtucket — Collection procedure. - § 44-5-36. Pawtucket — Collection procedure. In lieu of the...

Section 44-5-37. - Cranston — Collection procedure. - § 44-5-37. Cranston — Collection procedure. In lieu of the...

Section 44-5-38. - Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer. - § 44-5-38. Rate of levy against tangible personal property consisting...

Section 44-5-38.1. - Repealed. - § 44-5-38.1. Repealed. History of Section.P.L. 1974, ch. 200, art....

Section 44-5-39. - Land use change tax. - § 44-5-39. Land use change tax. (a) After May 15,...

Section 44-5-39.1. - Recording required. - § 44-5-39.1. Recording required. No tax provided for in §...

Section 44-5-40. - Procedures for collecting land use change tax. - § 44-5-40. Procedures for collecting land use change tax. (a)...

Section 44-5-41. - Condemnation not to result in land use change tax. - § 44-5-41. Condemnation not to result in land use change...

Section 44-5-42. - Exemption of certain farm property. - § 44-5-42. Exemption of certain farm property. (a) All farm...

Section 44-5-42.1. - Repealed. - § 44-5-42.1. Repealed. History of Section.P.L. 1984, ch. 245, art....

Section 44-5-43. - Definitions. - § 44-5-43. Definitions. (a) As used in this chapter, the...

Section 44-5-44. - Collection and publication of property tax data. - § 44-5-44. Collection and publication of property tax data. (a)...

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...

Section 44-5-46. - Severability. - § 44-5-46. Severability. If any clause, sentence, paragraph, or part...

Section 44-5-47. - Repealed. - § 44-5-47. Repealed. History of Section.P.L. 1984, ch. 206, art....

Section 44-5-48. - Municipal revaluation — Registration. - § 44-5-48. Municipal revaluation — Registration. All persons, firms, partnerships,...

Section 44-5-49. - Municipal revaluation — Rules and regulations — Investigation. - § 44-5-49. Municipal revaluation — Rules and regulations — Investigation....

Section 44-5-50. - Contract for revaluation — Certified copy. - § 44-5-50. Contract for revaluation — Certified copy. Within ten...

Section 44-5-51. - Little Compton — Exemption of commercial fishers. - § 44-5-51. Little Compton — Exemption of commercial fishers. All...

Section 44-5-52. - Burrillville — Property tax classification authorized. - § 44-5-52. Burrillville — Property tax classification authorized. Notwithstanding the...

Section 44-5-53. - Burrillville — Property tax classification — List of ratable property. - § 44-5-53. Burrillville — Property tax classification — List of...

Section 44-5-54. - Burrillville — Property tax classification — Duties of the assessor. - § 44-5-54. Burrillville — Property tax classification — Duties of...

Section 44-5-55. - Burrillville — Property tax classification — Procedures for adopting — Tax levy determination. - § 44-5-55. Burrillville — Property tax classification — Procedures for...

Section 44-5-55.1. - Burrillville — Tax levy assessment stabilization. - § 44-5-55.1. Burrillville — Tax levy assessment stabilization. The town...

Section 44-5-55.2. - [Repealed.] - § 44-5-55.2. [Repealed.] History of Section.P.L. 2020, ch. 50, §...

Section 44-5-56. - North Providence — Property tax classification — Eligibility. - § 44-5-56. North Providence — Property tax classification — Eligibility....

Section 44-5-57. - North Providence — Property tax classification — List of ratable property. - § 44-5-57. North Providence — Property tax classification — List...

Section 44-5-58. - North Providence — Property tax classification — Duties of assessor. - § 44-5-58. North Providence — Property tax classification — Duties...

Section 44-5-59. - North Providence — Property tax classification — Procedure for adopting. - § 44-5-59. North Providence — Property tax classification — Procedure...

Section 44-5-60. - North Providence — Homestead exemptions. - § 44-5-60. North Providence — Homestead exemptions. (a) The mayor,...

Section 44-5-60.1. - Johnston — Homestead exemptions. - § 44-5-60.1. Johnston — Homestead exemptions. (a) The mayor of...

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

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...

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...

Section 44-5-62. - Cranston — Homestead exemption. - § 44-5-62. Cranston — Homestead exemption. (a) The city council...

Section 44-5-63. - Barrington — Property tax classifications — List of ratable property. - § 44-5-63. Barrington — Property tax classifications — List of...

Section 44-5-64. - Barrington — Property tax classification — Tax levy determination. - § 44-5-64. Barrington — Property tax classification — Tax levy...

Section 44-5-65. - East Greenwich — Homestead exemption. - § 44-5-65. East Greenwich — Homestead exemption. (a) The town...

Section 44-5-66. - Warwick — Property tax classification — Eligibility. - § 44-5-66. Warwick — Property tax classification — Eligibility. The...

Section 44-5-67. - Property tax classification — Eligibility. - § 44-5-67. Property tax classification — Eligibility. The city of...

Section 44-5-67.1. - Warwick — Property tax classification — List of ratable property. - § 44-5-67.1. Warwick — Property tax classification — List of...

Section 44-5-67.2. - Warwick — Property tax classification — Duties of assessor. - § 44-5-67.2. Warwick — Property tax classification — Duties of...

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...

Section 44-5-68. - Warren — Property tax classifications. — List of ratable property. - § 44-5-68. Warren — Property tax classifications. — List of...

Section 44-5-68.1. - Warren — Property tax classification. — Tax levy determination. - § 44-5-68.1. Warren — Property tax classification. — Tax levy...

Section 44-5-68.2. - Warren — Property tax classification. — Tax levy determination. - § 44-5-68.2. Warren — Property tax classification. — Tax levy...

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...

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...

Section 44-5-70. - East Providence — Homestead exemption. - § 44-5-70. East Providence — Homestead exemption. (a) The city...

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...

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

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

Section 44-5-74. - Woonsocket — Property tax classification — Authorization. - § 44-5-74. Woonsocket — Property tax classification — Authorization. The...

Section 44-5-74.1. - Woonsocket — List of ratable property. - § 44-5-74.1. Woonsocket — List of ratable property. (a) Upon...

Section 44-5-74.2. - Woonsocket — Valuation of ratable property. - § 44-5-74.2. Woonsocket — Valuation of ratable property. (a) The...

Section 44-5-74.3. - Woonsocket — Procedure for adopting tax rates. - § 44-5-74.3. Woonsocket — Procedure for adopting tax rates. The...

Section 44-5-74.4. - Woonsocket — Supplemental tax. - § 44-5-74.4. Woonsocket — Supplemental tax. (a) In order to...

Section 44-5-74.5. - Woonsocket — Exemption for elderly residents. - § 44-5-74.5. Woonsocket — Exemption for elderly residents. (a) For...

Section 44-5-75. - Woonsocket — Homestead exemption. - § 44-5-75. Woonsocket — Homestead exemption. (a) The mayor, upon...

Section 44-5-76. - East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure. - § 44-5-76. East Greenwich — Reduction in assessed value of...

Section 44-5-76.1. - Newport — Property tax classification — List of ratable property. - § 44-5-76.1. Newport — Property tax classification — List of...

Section 44-5-76.2. - Newport — Property tax classification. - § 44-5-76.2. Newport — Property tax classification. (a) The assessor...

Section 44-5-76.3. - Newport — Property tax classification — Procedure for adopting. - § 44-5-76.3. Newport — Property tax classification — Procedure for...

Section 44-5-77. - Providence — Cooperative housing corporation property exemption. - § 44-5-77. Providence — Cooperative housing corporation property exemption. Notwithstanding...

Section 44-5-77.1. - Providence — Cooperative housing corporation — Tax rates. - § 44-5-77.1. Providence — Cooperative housing corporation — Tax rates....

Section 44-5-78. - Newport — Homestead exemption. - § 44-5-78. Newport — Homestead exemption. (a) The city council...

Section 44-5-78.1. - Newport — Exemption for elderly and disabled residents. - § 44-5-78.1. Newport — Exemption for elderly and disabled residents....

Section 44-5-79. - Little Compton — Property tax classification. - § 44-5-79. Little Compton — Property tax classification. (a) The...

Section 44-5-80. - Homestead exemption in the town of West Greenwich. - § 44-5-80. Homestead exemption in the town of West Greenwich....

Section 44-5-81. - Pawtucket — Waiver of interest. - § 44-5-81. Pawtucket — Waiver of interest. Notwithstanding any other...

Section 44-5-82. - Cumberland homestead exemption. - § 44-5-82. Cumberland homestead exemption. (a) The town council of...

Section 44-5-83. - Annual training institute for local tax collectors. - § 44-5-83. Annual training institute for local tax collectors. (a)...

Section 44-5-84. - Town of East Greenwich — Exemption for elderly, disabled, and military service. - § 44-5-84. Town of East Greenwich — Exemption for elderly,...

Section 44-5-85. - Narragansett homestead exemption. - § 44-5-85. Narragansett homestead exemption. (a) The town council of...

Section 44-5-86. - The Neil J. Houston, Jr. Residential Re-entry Center. - § 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). - § 44-5-87. Property tax credit in exchange for volunteer services...

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Rhode Island General Laws Title 44 - Taxation Chapter 44-5 - Levy and Assessment of Local Taxes

Rhode Island General Laws
Title 44 - Taxation
Chapter 44-5 - Levy and Assessment of Local Taxes