§ 44-5-1. Powers of city or town electors to levy — Date of assessment of valuations. The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable […]
§ 44-5-10. Interest forgiven during wartime military service. No tax previously or hereafter assessed by any town or city upon the property of any resident of this state shall bear interest by reason of the nonpayment of the tax during the duration of, and for a period of six (6) months after the resident’s active […]
§ 44-5-10.1. Tax payment relief during periods of governmental cessation of operations. During periods when either the state or federal government cease the operation of governmental functions, in whole or in part, the city or town council may, by ordinance, provide relief from the payment of any interest, late fees, or penalties on any tax […]
§ 44-5-11. Repealed. History of Section.G.L. 1896, ch. 46, § 2; G.L. 1909, ch. 58, § 2; G.L. 1923, ch. 60, § 2; G.L. 1938, ch. 31, § 2; G.L. 1956, § 44-5-11; P.L. 1979, ch. 2330, § 3; P.L. 1979, ch. 298, § 4; P.L. 1982, ch. 355, § 1; P.L. 1985, ch. 218, […]
§ 44-5-11.1. Certification of businesses and employees engaged in revaluing property. (a) All persons, firms, associations, partnerships, and corporations engaged in the business of revaluing property for any town or city pursuant to the provisions of § 44-5-11.6 shall be certified by the department of revenue. (b) All employees of persons, firms, associations, partnerships, and […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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.
§ 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 […]
§ 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 […]
§ 44-5-11.2. Purpose of training and certification provisions. The purpose of §§ 44-5-11.1 — 44-5-11.3 is to provide a resource to local tax assessors which would improve the methods of property tax assessments; provide for increased capability in the annual maintenance of assessments; integrate technological innovations in property tax administration; and, substantially reduce the cost […]
§ 44-5-11.3. Annual training institute for tax assessors. (a) The director of the department of revenue, in cooperation with the Rhode Island association of assessing officers shall establish and conduct an annual training institute for local tax assessors. The training institute shall consist of certified training courses in such areas as the cost approach, market […]
§ 44-5-11.4. Technology grants for property tax administration. The director of the department of revenue may establish a local grant-in-aid program whereby cities and towns may purchase microcomputers to be used for the purpose of property tax administration. The director shall also cause to be prepared and distributed to all cities and towns that participate […]
§ 44-5-11.5. Legislative findings — Revaluation cycle. It is found and declared that: (1) Rhode Island property taxes continue to play a significant role in the financing of local educational and municipal services. The general assembly recognizes that the way the property tax is assessed, levied and collected can be improved to provide more reliable […]
§ 44-5-11.6. Assessment of valuations — Apportionment of levies. (a) Notwithstanding the provisions of § 44-5-11 [repealed], beginning on December 31, 2000, the assessors in the several towns and cities shall conduct an update as defined in this section or shall assess all valuations and apportion the levy of all taxes legally ordered under the […]
§ 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) […]
§ 44-5-11.8. Tax classification. (a) Upon the completion of any comprehensive revaluation or any update, in accordance with § 44-5-11.6, any city or town may adopt a tax classification plan, by ordinance, with the following limitations: (1) The designated classes of property shall be limited to the classes as defined in subsection (b) of this […]
