§ 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 […]
§ 44-5-12. Assessment at full and fair cash value. (a) All real property subject to taxation shall be assessed at its full and fair cash value, as of December 31 in the year of the last update or revaluation, or at a uniform percentage thereof, not to exceed one hundred percent (100%), to be determined […]
§ 44-5-12.1. Assessment of tangible personal property. (a) All tangible personal property subject to taxation shall be assessed for taxation based on the original purchase price (new or used) including all costs such as freight and installation. Assets will be classified and depreciated as defined in this section. (b) The following classification and depreciation table […]
§ 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) […]
§ 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 […]
§ 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, […]
§ 44-5-13.10. Hopkinton — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of Hopkinton completed after any assessment date is liable for the payment of municipal taxes thirty (30) days after the date the certificate of occupancy is issued or the date on which the […]
§ 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 […]
§ 44-5-13.12. North Kingstown — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of North Kingstown completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new […]
§ 44-5-13.13. Portsmouth — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of Portsmouth completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is […]
§ 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 […]
§ 44-5-13.15. East Greenwich — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of East Greenwich completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new […]
§ 44-5-13.16. Cumberland — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of Cumberland completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is […]
§ 44-5-13.17. North Providence — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of North Providence completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new […]
§ 44-5-13.18. Smithfield — Assessment and taxation of real estate construction. (a) Completed new construction of real estate in the town of Smithfield completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first […]
§ 44-5-13.19. Westerly — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of Westerly completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is […]
§ 44-5-13.2. South Kingstown — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate, including manufactured homes or dwellings or living units on leased land, in the town of South Kingstown completed after any assessment date is liable for the payment of municipal taxes from the date the certificate […]
§ 44-5-13.2.1. West Warwick — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of West Warwick completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new […]
§ 44-5-13.2.2. Barrington — Assessment and taxation of new real estate construction. (a) Completed new construction of real estate in the town of Barrington completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is […]
§ 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 […]
