2016 -- S 2442

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LC004704

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

____________

A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     

     Introduced By: Senator John A. Pagliarini

     Date Introduced: February 11, 2016

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

1

     SECTION 1. Sections 44-5-13.2, 44-5-13.2.1, 44-5-13.2.2, 44-5-13.2.4, 44-5-13.3, 44-5-

2

13.4, 44-5-13.5, 44-5-13.6, 44-5-13.7, 44-5-13.8, 44-5-13.9, 44-5-13.10, 44-5-13.12, 44-5-13.13,

3

44-5-13.14, 44-5-13.15, 44-5-13.16, 44-5-13.17, 44-5-13.18, 44-5-13.19, 44-5-13.20, 44-5-13.22,

4

44-5-13.23, 44-5-13.24, 44-5-13.25, 44-5-13.26, 44-5-13.27, 44-5-13.28, 44-5-13.29, 44-5-13.30,

5

44-5-13.31, 44-5-13.32, 44-5-13.33, 44-5-13.34, 44-5-13.35, 44-5-13.36, 44-5-13.37, 44-5-13.38,

6

44-5-71 and 44-5-72 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of

7

Local Taxes" are hereby repealed.

8

     44-5-13.2. South Kingstown -- Assessment and taxation of new real estate

9

construction. -- (a) Completed new construction of real estate, including manufactured homes or

10

dwellings or living units on leased land, in the town of South Kingstown completed after any

11

assessment date is liable for the payment of municipal taxes from the date the certificate of use

12

and occupancy is issued or the date on which the new construction is first used for the purpose for

13

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

14

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

15

tax with respect to the property, including the applicable rate of tax in any tax district in which

16

the property is subject to tax following completion of the new construction, on the date the

17

property becomes liable for the prorated tax in accordance with this section.

18

      (b) The building official issuing the certificate shall, within ten (10) days after issuing

19

the certificate, notify, the assessor in writing of the issuance of the certificate of use and

 

1

occupancy.

2

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

3

building official or after a determination by the assessor that the new construction is being used

4

for the purpose for which it was constructed, the assessor shall determine the increment by which

5

the assessment for the completed construction exceeds the assessment on the tax roll for the

6

immediately preceding assessment date. The assessor shall prorate that amount from the date of

7

issuance of the certificate of use and occupancy or the date on which the new construction was

8

first used for the purpose for which it was constructed, as the case may be, to the assessment date

9

immediately following and shall add the increment as so prorated to the tax roll for the

10

immediately preceding assessment date and shall within five (5) days notify the record owner as

11

appearing on the tax roll and tax collector of the additional assessment. In a property revaluation

12

year, the assessor shall determine the increment by which the assessment for the completed

13

construction exceeds the assessment on the tax roll for the immediately preceding assessment

14

date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or

15

the date on which the new construction was first used for the purpose for which it was

16

constructed, to the assessment date immediately following, and shall add the increment as

17

prorated to the tax roll for the immediately preceding assessment date not later than forty-five

18

(45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor

19

of the notice from the building official or after a determination by the assessor that the new

20

construction is being used for the purpose for which it was constructed.

21

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

22

may appeal to the assessment board of review within sixty (60) days from notification of the

23

additional assessment or to superior court as provided.

24

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

25

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

26

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

27

as other municipal taxes and subject to the same liens and processes of collection; provided, that

28

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

29

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

30

installments, as they are due and payable, and the several installments of a tax so due and payable

31

are equal.

32

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

33

upon which the new construction is located.

34

      (g) This section applies only to taxes levied and property assessed in the town of South

 

LC004704 - Page 2 of 42

1

Kingstown.

2

     44-5-13.2.1. West Warwick -- Assessment and taxation of new real estate

3

construction. -- (a) Completed new construction of real estate in the town of West Warwick

4

completed after any assessment date is liable for the payment of municipal taxes from the date the

5

certificate of occupancy is issued or the date on which the new construction is first used for the

6

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

7

which the new construction is completed. The prorated tax is computed on the basis of the

8

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

9

district in which the property is subject to tax following completion of the new construction, on

10

the date the property becomes liable for the prorated tax in accordance with this section.

11

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

12

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

13

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

14

building inspector or from a determination by the assessor that the new construction is being used

15

for the purpose for which it was constructed, the assessor shall determine the increment by which

16

the assessment for the completed construction exceeds the assessment on the tax roll for the

17

immediately preceding assessment date. The assessor shall prorate that amount from the date of

18

issuance of the certificate of occupancy or the date on which the new construction was first used

19

for the purpose for which it was constructed, as the case may be, to the assessment date

20

immediately following and shall add the increment as so prorated to the tax roll for the

21

immediately preceding assessment date and shall within five (5) days notify the record owner as

22

appearing on the tax roll and tax collector of the additional assessment.

23

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

24

may appeal to the assessment board of review with sixty (60) days from notification of the

25

additional assessment or to superior court as provided.

26

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

27

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

28

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

29

as other municipal taxes and subject to the same liens and processes of collection; provided, that

30

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

31

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

32

installments, as they are due and payable, and the several installments of a tax so due and payable

33

are equal.

34

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

 

LC004704 - Page 3 of 42

1

upon which the new construction is located.

2

      (g) This section applies only to taxes levied and property assessed in the town of West

3

Warwick.

4

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

5

- (a) Completed new construction of real estate in the town of Barrington completed after any

6

assessment date is liable for the payment of municipal taxes from the date the certificate of

7

occupancy is issued or the date on which the new construction is first used for the purpose for

8

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

9

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

10

with respect to the property, including the applicable rate of tax in any tax district in which the

11

property is subject to tax following completion of the new construction, on the date the property

12

becomes liable for the prorated tax in accordance with this section.

13

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

14

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

15

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

16

building inspector or from a determination by the assessor that the new construction is being used

17

for the purpose for which it was constructed, the assessor shall determine the increment by which

18

the assessment for the completed construction exceeds the assessment on the tax roll for the

19

immediately preceding assessment date. The assessor shall prorate the amount from the date of

20

issuance of the certificate of occupancy or the date on which the new construction was first used

21

for the purpose for which it was constructed, as the case may be, to the assessment date

22

immediately following and shall add the increment as so prorated to the tax roll for the

23

immediately preceding assessment date and shall within five (5) days notify the record owner as

24

appearing on the tax roll and tax collector of the additional assessment.

25

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

26

may appeal to the assessment board of review within sixty (60) days from notification of the

27

additional assessment or to superior court as provided.

28

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

29

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

30

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

31

as other municipal taxes and subject to the same liens and processes of collection; provided, that

32

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

33

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

34

installments, as they are due and payable, and the several installments of a tax due and payable

 

LC004704 - Page 4 of 42

1

are equal.

2

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

3

upon which the new construction is located.

4

      (g) This section applies only to taxes levied and properly assessed in the town of

5

Barrington.

6

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

7

(a) Completed new construction of real estate in the city of Newport completed after any

8

assessment date is liable for the payment of municipal taxes from the date the certificate of

9

occupancy is issued or the date on which the new construction is first used for the purpose for

10

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

11

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

12

with respect to the property, including the applicable rate of tax in any tax district in which the

13

property is subject to tax following completion of the new construction, on the date the property

14

becomes liable for the prorated tax in accordance with this section.

15

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

16

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

17

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

18

building inspector or from a determination by the assessor that the new construction is being used

19

for the purpose for which it was constructed, the assessor shall determine the increment by which

20

the assessment for the completed construction exceeds the assessment on the tax roll for the

21

immediately preceding assessment date. The assessor shall prorate the amount from the date of

22

issuance of the certificate of occupancy or the date on which the new construction was first used

23

for the purpose for which it was constructed, as the case may be, to the assessment date

24

immediately following and shall add the increment as so prorated to the tax roll for the

25

immediately preceding assessment date and shall within five (5) days notify the record owner as

26

appearing on the tax roll and tax collector of the additional assessment.

27

      (d) Any person claiming to be aggrieved by the action of the assessor this section may

28

appeal to the assessment board of review within sixty (60) days from notification of the additional

29

assessment or to superior court as provided.

30

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

31

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

32

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

33

as other municipal taxes and subject to the same liens and processes of collection; provided, that

34

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

 

LC004704 - Page 5 of 42

1

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

2

installments, as they are due and payable, and the several installments of a tax so due and payable

3

are equal.

4

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

5

upon which the new construction is located.

6

      (g) This section applies only to taxes levied and property assessed in the city of Newport.

7

     44-5-13.3. Reduction in assessed value of real estate upon removal of damaged

8

buildings. -- (a) Whenever a building is damaged as to require total reconstruction before it may

9

be used for any purpose related to its use prior to that damage and following which, the owner

10

provides for complete demolition of the building with the material from demolition being

11

removed from the parcel of real property on which the building was situated or used as fill on the

12

parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the

13

date the demolition, removal, and grading are completed to the satisfaction of the building

14

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

15

exclusive of the assessment value of the building damaged, demolished, and removed.

16

      (b) The adjusted assessment is applicable with respect to the parcel from the date the

17

demolition, removal, and grading are completed, as determined by the building inspector, until

18

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

19

with respect to the parcel for the assessment year in which demolition, removal, and grading are

20

completed is adjusted accordingly in the manner determined by the assessor.

21

      (c) This section is not applicable in the event of natural disasters such as, but not limited

22

to, erosion or demolition resulting from floods or hurricanes.

23

      (d) This section applies only to assessments and taxes in the towns of South Kingstown,

24

North Kingstown, West Warwick and Barrington.

25

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

26

(a) Completed new construction of real estate in the town of Richmond completed after any

27

assessment date is liable for the payment of municipal taxes from the date the certificate of

28

occupancy is issued or the date on which the new construction is first used for the purpose for

29

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

30

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

31

tax with respect to the property, including the applicable rate of tax in any tax district in which

32

the property is subject to tax following completion of the new construction, on the date the

33

property becomes liable for the prorated tax in accordance with this section.

34

      (b) The building inspector issuing the certificate of occupancy shall, within ten (10) days

 

LC004704 - Page 6 of 42

1

after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of

2

occupancy.

3

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

4

building inspector or from a determination by the assessor that the new construction is being used

5

for the purpose for which it was constructed, the assessor shall determine the increment by which

6

assessment for the completed construction exceeds the assessment on the tax roll for the

7

immediately preceding assessment date. The assessor shall prorate the amount from the date of

8

issuance of the certificate of occupancy or the date on which the new construction was first used

9

for the purpose for which it was constructed, as the case may be, to the assessment date

10

immediately following and shall add the increment as so prorated to the tax roll for the

11

immediately preceding assessment date and shall within five (5) days notify the record owner as

12

appearing on the tax roll and tax collector of the additional assessment.

13

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

14

may appeal to the assessment board of review within sixty (60) days from notification of the

15

additional assessment or to superior court as provided.

16

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

17

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

18

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

19

as other municipal taxes and subject to the same liens and processes of collection; provided, that

20

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

21

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

22

installments, as they are due and payable, and the several installments of a tax due and payable

23

are equal.

24

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

25

upon which the new construction is located.

26

      (g) This section applies only to taxes levied and property assessed in the town of

27

Richmond.

28

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

29

damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a

30

building, the building remains damaged as to require reconstruction of seventy-five percent

31

(75%) or more before it may be used for any purpose related to its use prior to the damage and,

32

following which, the owner provides for seventy-five percent (75%) or more demolition of the

33

building, with the material from demolition being removed from the parcel of real property on

34

which the building was situated or used as fill on the parcel for purposes of grading, the parcel

 

LC004704 - Page 7 of 42

1

shall be assessed for purposes of property tax as of the date the demolition, removal, and grading

2

are completed to the satisfaction of the building inspector and tax assessor, and the assessment

3

shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value

4

of the damaged building, demolished, or removed.

5

      (b) The adjusted assessment is applicable with respect to the parcel from the date

6

demolition, removal, and grading are completed, as determined by the building inspector, until

7

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

8

with respect to the parcel for the assessment year in which demolition, removal, and grading are

9

completed is adjusted accordingly in the manner determined by the assessor.

10

      (c) The Richmond town council is authorized to suspend this tax abatement policy for

11

any year in which so many buildings within the town of Richmond are so severely damaged that

12

granting reduced assessments for all would jeopardize the fiscal integrity of the town.

13

      (d) This section applies only to assessment and taxes in the town of Richmond.

14

     44-5-13.6. Coventry -- Assessment and taxation of new real estate construction. -- (a)

15

Completed new construction of real estate in the town of Coventry completed after any

16

assessment date is liable for the payment of municipal taxes from the date the certificate of

17

occupancy is issued or the date on which the new construction is first used for the purpose for

18

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

19

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

20

with respect to the property, including the applicable rate of tax in any tax district in which the

21

property is subject to tax following completion of the new construction, on the date the property

22

becomes liable for the prorated tax in accordance with this section.

23

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

24

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

25

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

26

building inspector or from a determination by the assessor that the new construction is being used

27

for the purpose for which it was constructed, the assessor shall determine the increment by which

28

the assessment for the completed construction exceeds the assessment on the tax roll for the

29

immediately preceding assessment date. The assessor shall prorate the amount from the date of

30

issuance of the certificate of occupancy or the date on which the new construction was first used

31

for the purpose for which it was constructed, as the case may be, to the assessment date

32

immediately following and shall add the increment as prorated to the tax roll for the immediately

33

preceding assessment date and shall within five (5) days notify the record owner as appearing on

34

the tax roll and tax collector of the additional assessment.

 

LC004704 - Page 8 of 42

1

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

2

may appeal to the assessment board of review within sixty (60) days from notification of the

3

additional assessment or to superior court as provided.

4

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

5

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

6

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

7

as other municipal taxes and subject to the same liens and processes of collection; provided, that

8

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

9

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

10

installments, as they are due and payable, and the several installments of a tax so due and payable

11

are equal.

12

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

13

upon which the new construction is located.

14

      (g) This section applies only to taxes levied and property assessed in the town of

15

Coventry.

16

     44-5-13.7. Coventry -- Reduction in assessed value of real estate upon removal of

17

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

18

before it may be used for any purpose related to its use prior to the damage and following which,

19

the owner provides for complete demolition of the building with the material from demolition

20

being removed from the parcel of real property on which the building was situated or used as fill

21

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

22

of the date the demolition, removal, and grading are completed to the satisfaction of the building

23

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

24

exclusive of the assessment value of the building so damaged, demolished, and removed.

25

      (b) The adjusted assessment is applicable with respect to the parcel from the date

26

demolition, removal, and grading are completed, as determined by the building inspector, until

27

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

28

with respect to the parcel for the assessment year in which demolition, removal, and grading are

29

completed is adjusted accordingly in the manner determined by the assessor.

30

      (c) This section is not applicable in the event of natural disasters such as, but not limited

31

to, erosion or demolition resulting from floods or hurricanes.

32

      (d) This section applies only to assessments and taxes in the town of Coventry.

33

     44-5-13.8. Newport -- Assessment and taxation of new real estate construction. -- (a)

34

Completed new construction of real estate completed after any assessment date is liable for the

 

LC004704 - Page 9 of 42

1

payment of municipal taxes from the date the certificate of occupancy is issued or the date on

2

which the new construction is first used for the purpose for which it was constructed, whichever

3

is the earlier, prorated for the assessment year in which the new construction is completed. The

4

prorated tax is computed on the basis of the applicable rate of tax with respect to the property,

5

including the applicable rate of tax in any tax district in which the property is subject to tax

6

following completion of the new construction, on the date the property becomes liable for the

7

prorated tax in accordance with this section.

8

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

9

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

10

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

11

building inspector or from a determination by the assessor that the new construction is being used

12

for the purpose for which it was constructed, the assessor shall determine the increment by which

13

the assessment for the completed construction exceeds the assessment on the tax roll for the

14

immediately preceding assessment date. The assessor shall prorate the amount from the date of

15

issuance of the certificate of occupancy or the date on which the new construction was first used

16

for the purpose for which it was constructed, as the case may be, to the assessment date

17

immediately following and shall add the increment as prorated to the tax roll for the immediately

18

preceding assessment date and shall within five (5) days notify the record owner as appearing on

19

the tax roll and tax collector of the additional assessment.

20

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

21

may appeal to the assessment board of review within sixty (60) days from notification of the

22

additional assessment or to superior court as provided.

23

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

24

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

25

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

26

as other municipal taxes and subject to the same liens and processes of collection; provided, that

27

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

28

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

29

installments, as they are due and payable, and the several installments of a tax so due and payable

30

are equal.

31

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

32

upon which the new construction is located.

33

      (g) This section applies only to assessments and taxes in the city of Newport.

34

     44-5-13.9. Newport -- Reduction in assessed value of real estate upon removal of

 

LC004704 - Page 10 of 42

1

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

2

before it may be used for any purpose related to its use prior to the damage and following which,

3

the owner provides for complete demolition of the building with the material from demolition

4

being removed from the parcel of real property on which the building was situated or used as fill

5

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

6

of the date the demolition, removal, and grading are completed to the satisfaction of the building

7

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

8

exclusive of the assessment value of the building so damaged, demolished, and removed.

9

      (b) The adjusted assessment is applicable with respect to the parcel from the date

10

demolition, removal, and grading are completed, as determined by the building inspector, until

11

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

12

with respect to the parcel for the assessment year in which demolition, removal, and grading are

13

completed is adjusted accordingly in the manner determined by the assessor.

14

      (c) This section is not applicable in the event of natural disasters such as, but not limited

15

to, erosion or demolition resulting from floods or hurricanes.

16

      (d) This section applies only to assessments and taxes in the city of Newport.

17

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

18

(a) Completed new construction of real estate in the town of Hopkinton completed after any

19

assessment date is liable for the payment of municipal taxes thirty (30) days after the date the

20

certificate of occupancy is issued or the date on which the new construction is first used for the

21

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

22

which the new construction is completed. The prorated tax is computed on the basis of the

23

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

24

district in which the property is subject to tax following completion of the new construction, on

25

the date the property becomes liable for the prorated tax in accordance with this section.

26

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

27

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

28

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

29

building inspector or from a determination by the assessor that the new construction is being used

30

for the purpose for which it was constructed, the assessor shall determine the increment by which

31

assessment for the completed construction exceeds the assessment on the tax roll for the

32

immediately preceding assessment date. He or she shall prorate the amount from the date of

33

issuance of the certificate of occupancy or the date on which the new construction was first used

34

for the purpose for which it was constructed, as the case may be, to the assessment date

 

LC004704 - Page 11 of 42

1

immediately following and shall add the increment as prorated to the tax role for the immediately

2

preceding assessment date and shall within five (5) days notify the record owner as appearing on

3

the tax roll and tax collector of the additional assessment.

4

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

5

may appeal to the assessment board of review within sixty (60) days from notification of the

6

additional assessment or to superior court as provided.

7

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

8

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

9

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

10

as other municipal taxes and subject to the same liens and processes of collection; provided, that

11

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

12

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

13

installments, as they are due and payable, and the several installments of a tax due and payable

14

are equal.

15

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

16

upon which the new construction is located.

17

      (g) This section applies only to taxes levied and property assessed in the town of

18

Hopkinton.

19

     44-5-13.12. North Kingstown -- Assessment and taxation of new real estate

20

construction. -- (a) Completed new construction of real estate in the town of North Kingstown

21

completed after any assessment date is liable for the payment of municipal taxes from the date the

22

certificate of occupancy is issued or the date on which the new construction is first used for the

23

purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in

24

which the new construction is completed. The prorated tax is computed on the basis of the

25

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

26

district in which the property is subject to tax following completion of the new construction, on

27

the date the property becomes liable for the prorated tax in accordance with this section.

28

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

29

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

30

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

31

building inspector or from a determination by the assessor that the new construction is being used

32

for the purpose for which it was constructed, the assessor shall determine the increment by which

33

the assessment for the completed construction exceeds the assessment on the tax roll for the

34

immediately preceding assessment date. The assessor shall prorate that amount from the date of

 

LC004704 - Page 12 of 42

1

issuance of the certificate of occupancy or the date on which the new construction was first used

2

for the purpose for which it was constructed, as the case may be, to the assessment date

3

immediately following and shall add the increment as prorated to the tax roll for the immediately

4

preceding assessment date and shall within five (5) days notify the record owner as appearing on

5

the tax roll and tax collector of the additional assessment.

6

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

7

may appeal to the assessment board of review within sixty (60) days from notification of the

8

additional assessment or to superior court as provided.

9

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

10

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

11

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

12

as other municipal taxes and subject to the same liens and processes of collection; provided, that

13

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

14

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

15

installments, as they are due and payable, and the several installments of a tax so due and payable

16

are equal.

17

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

18

upon which the new construction is located.

19

      (g) This section applies only to taxes levied and property assessed in the town of North

20

Kingstown.

21

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

22

- (a) Completed new construction of real estate in the town of Portsmouth completed after any

23

assessment date is liable for the payment of municipal taxes from the date the certificate of

24

occupancy is issued or the date on which the new construction is first used for the purpose for

25

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

26

construction is completed; provided, that the rate of taxation is uniform within each class. The

27

prorated tax is computed on the basis of the applicable rate of tax with respect to the property,

28

including the applicable rate of tax in any tax district in which the property is subject to tax

29

following completion of the new construction, on the date the property becomes liable for the

30

prorated tax in accordance with this section.

31

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

32

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

33

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

34

building inspector or from a determination by the assessor that the new construction is being used

 

LC004704 - Page 13 of 42

1

for the purpose for which it was constructed, the assessor shall determine the increment by which

2

assessment for the completed construction exceeds the assessment on the tax roll for the

3

immediately preceding assessment date. He or she shall prorate the amount from the date of

4

issuance of the certificate of occupancy or the date on which the new construction was first used

5

for the purpose for which it was constructed, as the case may be, to the assessment date

6

immediately following and shall add the increment as prorated to the tax roll for the immediately

7

preceding assessment date and shall within five (5) days notify the record owner as appearing on

8

the tax roll and tax collector of the additional assessment.

9

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

10

may appeal to the assessment board of review within sixty (60) days from notification of the

11

additional assessment or to superior court as provided.

12

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

13

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

14

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

15

as other municipal taxes and subject to the same liens and processes of collection; provided, that

16

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

17

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

18

installments, as they are due and payable, and the several installments of a tax due and payable

19

are equal.

20

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

21

upon which the new construction is located.

22

      (g) This section applies only to taxes levied and property assessed in the town of

23

Portsmouth.

24

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

25

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

26

before it may be used for any purpose related to its use prior to the damage and following which,

27

the owner provides for complete demolition of the building with the material from demolition

28

being removed from the parcel of real property on which the building was situated or used as fill

29

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

30

of the date the demolition, removal, and grading are completed to the satisfaction of the building

31

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

32

exclusive of the assessment value of the building so damaged, demolished, and removed.

33

      (b) The adjusted assessment is applicable with respect to the parcel from the date

34

demolition, removal, and grading are completed, as determined by the building inspector, until

 

LC004704 - Page 14 of 42

1

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

2

with respect to the parcel for the assessment year in which demolition, removal, and grading are

3

completed is adjusted accordingly in the manner determined by the assessor.

4

      (c) This section is not applicable in the event of natural disasters such as, but not limited

5

to, erosion or demolition resulting from floods or hurricanes.

6

      (d) This section applies only to assessments and taxes in the town of Portsmouth.

7

     44-5-13.15. East Greenwich -- Assessment and taxation of new real estate

8

construction. -- (a) Completed new construction of real estate in the town of East Greenwich

9

completed after any assessment date is liable for the payment of municipal taxes from the date the

10

certificate of occupancy is issued or the date on which the new construction is first used for the

11

purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in

12

which the new construction is completed. The prorated tax is computed on the basis of the

13

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

14

district in which the property is subject to tax following completion of the new construction, on

15

the date the property becomes liable for the prorated tax in accordance with this section.

16

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

17

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

18

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

19

building inspector or from a determination by the assessor that the new construction is being used

20

for the purpose for which it was constructed, the assessor shall determine the increment by which

21

the assessment for the completed construction exceeds the assessment on the tax roll for the

22

immediately preceding assessment date. The assessor shall prorate that amount from the date of

23

issuance of the certificate of occupancy or the date on which the new construction was first used

24

for the purpose for which it was constructed, to the assessment date immediately following and

25

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

26

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

27

collector of the additional assessment.

28

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

29

may appeal to the assessment board of review within sixty (60) days from notification of the

30

additional assessment or to superior court as provided.

31

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

32

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

33

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

34

as other municipal taxes and subject to the same liens and processes of collection; provided, that

 

LC004704 - Page 15 of 42

1

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

2

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

3

installments, as they are due and payable, and the several installments of a tax due and payable

4

are equal.

5

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

6

upon which the new construction is located.

7

      (g) This section applies only to taxes levied and property assessed in the town of East

8

Greenwich.

9

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

10

-- (a) Completed new construction of real estate in the town of Cumberland completed after any

11

assessment date is liable for the payment of municipal taxes from the date the certificate of

12

occupancy is issued or the date on which the new construction is first used for the purpose for

13

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

14

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

15

tax with respect to the property, including the applicable rate of tax in any tax district in which

16

the property is subject to tax following completion of the new construction, on the date the

17

property becomes liable for the prorated tax in accordance with this section.

18

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

19

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

20

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

21

building inspector or from a determination by the assessor that the new construction is being used

22

for the purpose for which it was constructed, the assessor shall determine the increment by which

23

the assessment for the completed construction exceeds the assessment on the tax roll for the

24

immediately preceding assessment date. The assessor shall prorate that amount from the date of

25

issuance of the certificate of occupancy or the date on which the new construction was first used

26

for the purpose for which it was constructed, to the assessment date immediately following and

27

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

28

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

29

collector of the additional assessment.

30

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

31

may appeal to the assessment board of review within sixty (60) days from notification of the

32

additional assessment or to superior court as provided.

33

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

34

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

 

LC004704 - Page 16 of 42

1

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

2

as other municipal taxes and subject to the same liens and processes of collection; provided, that

3

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

4

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

5

installments, as they are due and payable, and the several installments of a tax so due and payable

6

are equal.

7

      (f) Nothing in this section authorizes the collection of taxes twice of the land upon which

8

the new construction is located.

9

      (g) This section applies only to taxes levied and property assessed in the town of

10

Cumberland.

11

     44-5-13.17. North Providence -- Assessment and taxation of new real estate

12

construction. -- (a) Completed new construction of real estate in the town of North Providence

13

completed after any assessment date is liable for the payment of municipal taxes from the date the

14

certificate of occupancy is issued or the date on which the new construction is first used for the

15

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

16

which the new construction is completed. The prorated tax is computed on the basis of the

17

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

18

district in which the property is subject to tax following completion of the new construction, on

19

the date the property becomes liable for the prorated tax in accordance with this section.

20

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

21

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

22

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

23

building inspector or from a determination by the assessor that the new construction is being used

24

for the purpose for which it was constructed, the assessor shall determine the increment by which

25

the assessment for the completed construction exceeds the assessment on the tax roll for the

26

immediately preceding assessment date. The assessor shall prorate the amount from the date of

27

issuance of the certificate of occupancy or the date on which the new construction was first used

28

for the purpose for which it was constructed, as the case may be, to the assessment date

29

immediately following and shall add the increment as so prorated to the tax roll for the

30

immediately preceding assessment date and shall within five (5) days notify the record owner as

31

appearing on the tax roll and tax collector of the additional assessment.

32

      (d) Any person claiming to be aggrieved by the action of the assessor may appeal to the

33

assessment board of review within sixty (60) days from notification of the additional assessment

34

or to superior court as provided.

 

LC004704 - Page 17 of 42

1

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

2

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

3

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

4

as other municipal taxes and subject to the same liens and processes of collection; provided, that

5

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

6

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

7

installments, as they are due and payable, and the several installments of a tax so due and payable

8

are equal.

9

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

10

upon which the new construction is located.

11

      (g) This section applies only to taxes levied and property assessed in the town of North

12

Providence.

13

     44-5-13.18. Smithfield -- Assessment and taxation of real estate construction. -- (a)

14

Completed new construction of real estate in the town of Smithfield completed after any

15

assessment date is liable for the payment of municipal taxes from the date the certificate of

16

occupancy is issued or the date on which the new construction is first used for the purpose for

17

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

18

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

19

tax with respect to the property, including the applicable rate of tax in any tax district in which

20

the property is subject to tax following completion of the new construction, on the date the

21

property becomes liable for the prorated tax in accordance with this section.

22

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

23

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

24

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

25

building inspector or from a determination by the assessor that the new construction is being used

26

for the purpose for which it was constructed, the assessor shall determine the increment by which

27

the assessment for the completed construction exceeds the assessment on the tax roll for the

28

immediately preceding assessment date. The assessor shall prorate that amount from the date of

29

issuance of the certificate of occupancy or the date on which the new construction was first used

30

for the purpose for which it was constructed, as the case may be, to the assessment date

31

immediately following and shall add the increment as so prorated to the tax roll for immediately

32

preceding assessment date and shall within five (5) days notify the record owner as appearing on

33

the tax roll and tax collector of the additional assessment.

34

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

 

LC004704 - Page 18 of 42

1

may appeal to the assessment board of review within sixty (60) days from notification of the

2

additional assessment or to superior court as provided.

3

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

4

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

5

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

6

as other municipal taxes and subject to the same liens and processes of collection; provided, that

7

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

8

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

9

installments, as they are due and payable, and the several installments of a tax so due and payable

10

are equal.

11

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

12

upon which the new construction is located.

13

      (g) This section applies only to taxes levied and property assessed in the town of

14

Smithfield.

15

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

16

(a) Completed new construction of real estate in the town of Westerly completed after any

17

assessment date is liable for the payment of municipal taxes from the date the certificate of

18

occupancy is issued or the date on which the new construction is first used for the purpose for

19

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

20

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

21

tax with respect to the property, including the applicable rate of tax in any tax district in which

22

the property is subject to tax following completion of the new construction, on the date the

23

property becomes liable for the prorated tax in accordance with this section.

24

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

25

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

26

      (c) After certification of the tax roll, on or before June 15th, and not later than ninety

27

(90) days, after receipt by the assessor of the notice from the building inspector or from a

28

determination by the assessor that the new construction is being used for the purpose for which it

29

was constructed, the assessor shall determine the increment by which the assessment for the

30

completed construction exceeds the assessment on the tax roll for the immediately preceding

31

assessment date. The assessor shall prorate that amount from the date of issuance of the certificate

32

of occupancy or the date on which the new construction was first used for the purpose for which

33

it was constructed, as the case may be, to the assessment date immediately following and shall

34

add the increment as so prorated to the tax roll for the immediately preceding assessment date and

 

LC004704 - Page 19 of 42

1

shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of

2

the additional assessment.

3

      (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal

4

to the assessor within thirty (30) days from the date that the prorated tax payment is due without

5

penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within

6

ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may,

7

within thirty (30) days of the tax board of review's decision notice, file a petition in Superior

8

Court.

9

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

10

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

11

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

12

as other municipal taxes and subject to the same liens and processes of collection; provided that

13

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

14

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

15

installments, as they are due and payable, and the several installments of a tax so due and payable

16

is be equal.

17

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

18

to the land assessment or other improvements previously assessed on the immediate preceding

19

assessment date.

20

      (g) This section only applies apply to taxes levied and property assessed in the town of

21

Westerly.

22

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

23

(a) New construction of real estate in the town of Burrillville completed after any assessment date

24

is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or

25

the date on which the new construction is first used for the purpose for which it was constructed,

26

whichever is the earlier, prorated for the assessment year in which the new construction is

27

completed. The prorated tax will be computed on the basis of the applicable rate of tax with

28

respect to the property, including the applicable rate of tax in any tax district in which the

29

property is subject to tax following completion of the new construction, on the date the property

30

becomes liable for the prorated tax in accordance with this section.

31

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

32

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

33

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

34

building inspector or from a determination by the assessor that the new construction is being used

 

LC004704 - Page 20 of 42

1

for the purpose for which it was constructed, the assessor shall determine the increment by which

2

the assessment for the completed construction exceeds the assessment on the tax roll for the

3

immediately preceding assessment date. The assessor shall prorate that amount from the date of

4

issuance of the certificate of occupancy or the date on which the new construction was first used

5

for the purpose for which it was constructed, as the case may be, to the assessment date

6

immediately following and shall add the increment as so prorated to the tax roll for the

7

immediately preceding assessment date and shall within five (5) days notify the record owner as

8

appearing on the tax roll and tax collector of the additional assessment.

9

      (d) Any person claiming to be aggrieved by the action of the assessor may appeal the

10

determinations of the assessor to the assessment board of review within sixty (60) days from

11

notification of the additional assessment or to superior court as provided.

12

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

13

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

14

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

15

as other municipal taxes and shall be subject to the same liens and processes of collection;

16

provided, that the tax is due and payable in an initial or single installment due and payable not

17

sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any

18

remaining, regular installments, as they are due and payable, and the several installments of a tax

19

so due and payable shall be equal.

20

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

21

of the land upon which the new construction is located.

22

      (g) This section shall only apply to taxes levied and property assessed in the town of

23

Burrillville.

24

     44-5-13.22. Scituate -- Assessment and taxation of new real estate construction. -- (a)

25

Completed new construction of real estate in the town of Scituate completed after any assessment

26

date is liable for the payment of municipal taxes from the date the certificate of occupancy is

27

issued or the date on which the new construction is first used for the purpose for which it was

28

constructed, whichever is the earlier, prorated for the assessment year in which the new

29

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

30

with respect to the property, including the applicable rate of tax in any tax district in which the

31

property is subject to tax following completion of the new construction, on the date the property

32

becomes liable for the prorated tax in accordance with this section.

33

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

34

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

 

LC004704 - Page 21 of 42

1

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

2

building inspector or from a determination by the assessor that the new construction is being used

3

for the purpose for which it was constructed, the assessor shall determine the increment by which

4

the assessment for the completed construction exceeds the assessment on the tax roll for the

5

immediately preceding assessment date. The assessor shall prorate that amount from the date of

6

issuance of the certificate of occupancy or the date on which the new construction was first used

7

for the purpose for which it was constructed, to the assessment date immediately following and

8

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

9

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

10

collector of the additional assessment.

11

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

12

may appeal to the assessment board of review within sixty (60) days from notification of the

13

additional assessment or to superior court as provided.

14

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

15

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

16

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

17

as other municipal taxes and subject to the same liens and processes of collection; provided, that

18

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

19

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

20

installments, as they are due and payable, and the several installments of a tax due and payable

21

are equal.

22

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

23

upon which the new construction is located.

24

      (g) This section applies only to taxes levied and property assessed in the town of

25

Scituate.

26

     44-5-13.23. North Smithfield -- Assessment and taxation and new real estate

27

construction. -- (a) Completed new construction of real estate completed after any assessment

28

date is liable for the payment of municipal taxes from the date the certificate of occupancy is

29

issued or the date on which the new construction is first used for the purpose for which it was

30

constructed, whichever is the earlier, prorated for the assessment year in which the new

31

construction is completed. The prorated tax is computed on the basis of the applicable rate of tax

32

with respect to the property, including the applicable rate of tax in any tax district in which the

33

property is subject to tax following completion of the new construction, on the date the property

34

becomes liable for the prorated tax in accordance with this section.

 

LC004704 - Page 22 of 42

1

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

2

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

3

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

4

building inspector or from a determination by the assessor that the new construction is being used

5

for the purpose for which it was constructed, the assessor shall determine the increment by which

6

the assessment for the completed construction exceeds the assessment on the tax roll for the

7

immediately preceding assessment date. The assessor shall prorate the amount from the date of

8

issuance of the certificate of occupancy or the date on which the new construction was first used

9

for the purpose for which it is constructed, as the case may be, to the assessment date

10

immediately following and shall add the increment as prorated to the tax roll for the immediately

11

preceding assessment date and shall within five (5) days notify the record owner as appearing on

12

the tax roll and tax collector of the additional assessment.

13

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

14

may appeal to the assessment board of review within ninety (90) days from notification of the

15

additional assessment or to superior court as provided.

16

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

17

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

18

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

19

as other municipal taxes and subject to the same liens and processes of collection; provided, that

20

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

21

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

22

installments, as they are due and payable, and the several installments of a tax so due and payable

23

are equal.

24

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

25

upon which the new construction is located.

26

      (g) This section applies only to assessments and taxes in the town of North Smithfield.

27

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

28

of damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a

29

building, the building remains damaged as to require reconstruction of seventy-five percent

30

(75%) or more before it may be used for any purpose related to its use prior to the damage and,

31

following which, the owner provides for seventy-five percent (75%) or more demolition of the

32

building, with the material from demolition being removed from the parcel of real property on

33

which the building was situated or used as fill on the parcel for the purposes of grading, the parcel

34

shall be assessed for purposes of property tax as of the date the demolition, removal, and grading

 

LC004704 - Page 23 of 42

1

are completed to the satisfaction of the building inspector and tax assessor, and the assessment

2

shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value

3

of the building so damaged, demolished, or removed.

4

      (b) The adjusted assessment is applicable with respect to the parcel from the date

5

demolition, removal, and grading are completed, as determined by the building inspector, until

6

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

7

with respect to the parcel for the assessment year in which demolition, removal, and grading are

8

completed is adjusted accordingly in the manner determined by the assessor.

9

      (c) The North Smithfield town council is authorized to suspend this tax abatement policy

10

for any year in which so many buildings within the town of North Smithfield are so severely

11

damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the

12

town.

13

      (d) This section applies only to assessment and taxes in the town of North Smithfield.

14

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

15

-- (a) Completed new construction of real estate in the town of Narragansett completed after any

16

assessment date is liable for the payment of municipal taxes from the date the certificate of

17

occupancy is issued or the date on which the new construction is first used for the purpose for

18

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

19

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

20

tax with respect to the property, including the applicable rate of tax in any tax district in which

21

the property is subject to tax following completion of the new construction, on the date the

22

property becomes liable for the prorated tax in accordance with this section.

23

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

24

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

25

      (c) After certification of the tax roll, on or before June 15th, and not later than ninety

26

(90) days, after receipt by the assessor of the notice from the building inspector or from a

27

determination by the assessor that the new construction is being used for the purpose for which it

28

was constructed, the assessor shall determine the increment by which the assessment for the

29

completed construction exceeds the assessment on the tax roll for the immediately preceding

30

assessment date. The assessor shall prorate that amount from the date of issuance of the certificate

31

of occupancy or the date on which the new construction was first used for the purpose for which

32

it was constructed, as the case may be, to the assessment date immediately preceding assessment

33

date and shall within five (5) days notify the record owner as appearing on the tax roll and tax

34

collector of the additional assessment.

 

LC004704 - Page 24 of 42

1

      (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal

2

to the assessor within thirty (30) days from the date that the prorated tax payment is due without

3

penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within

4

ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may

5

within thirty (30) days of the tax board of review's decision notice, file a petition in superior

6

court.

7

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

8

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

9

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

10

as other municipal taxes and subject to the same liens and processes of collection; provided that

11

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

12

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

13

installments, as they are due and payable, and the several installments of a tax due and payable

14

are equal.

15

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

16

to the land assessment or other improvements previously assessed on the immediate preceding

17

assessment date.

18

      (g) This section only applies to taxes levied and property assessed in the town of

19

Narragansett.

20

     44-5-13.26. Tiverton -- Reduction in assessed value of real estate upon removal of

21

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

22

before it may be used for any purpose related to its use prior to the damage and following which,

23

the owner provides for complete demolition of the building with the material from demolition

24

being removed from the parcel of real property on which the building was situated or used as fill

25

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

26

of the date the demolition, removal, and grading are completed to the satisfaction of the building

27

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

28

exclusive of the assessment value of the building so damaged, demolished, and removed.

29

      (b) The adjusted assessment is applicable with respect to the parcel from the date

30

demolition, removal, and grading are completed, as determined by the building inspector, until

31

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

32

with respect to the parcel for the assessment year in which demolition, removal, and grading are

33

completed is adjusted accordingly in the manner determined by the assessor.

34

      (c) This section is not applicable in the event of natural disasters such as, but not limited

 

LC004704 - Page 25 of 42

1

to, erosion or demolition resulting from floods or hurricanes.

2

      (d) This section applies only to assessments and taxes in the town of Tiverton.

3

     44-5-13.27. Tiverton -- Assessment and taxation of new real estate construction. --

4

(a) Completed new construction of real estate in the town of Tiverton completed after any

5

assessment date is liable for the payment of municipal taxes from the date the certificate of

6

occupancy is issued or the date on which the new construction is first used for the purpose for

7

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

8

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

9

tax with respect to the property, including the applicable rate of tax in any tax district in which

10

the property is subject to tax following completion of the new construction, on the date the

11

property becomes liable for the prorated tax in accordance with this section.

12

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

13

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

14

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

15

building inspector or from a determination by the assessor that the new construction is being used

16

for the purpose for which it was constructed, the assessor shall determine the increment by which

17

the assessment for the completed construction exceeds the assessment on the tax roll for the

18

immediately preceding assessment date. The assessor shall prorate that amount from the date of

19

issuance of the certificate of occupancy or the date on which the new construction was first used

20

for the purpose for which it was constructed, to the assessment date immediately following and

21

shall add the increment as prorated to the tax roll for the immediately preceding assessment date

22

and shall within five (5) days notify the record owner as appearing on the tax roll and tax

23

collector of the additional assessment.

24

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

25

may appeal to the assessment board of review within sixty (60) days from notification of the

26

additional assessment or to superior court as provided.

27

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

28

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

29

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

30

as other municipal taxes and subject to the same liens and processes of collection; provided, that

31

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

32

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

33

installments, as they are due and payable, and the several installments of a tax due and payable

34

are equal.

 

LC004704 - Page 26 of 42

1

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

2

upon which the new construction is located.

3

      (g) This section applies only to taxes levied and property assessed in the town of

4

Tiverton.

5

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

6

- (a) Construction of real estate in the town of Middletown, except accessory structures,

7

completed after any assessment date is liable for the payment of municipal taxes from the date the

8

certificate of occupancy, or a certification of approval issued by the building inspector, or the date

9

on which the construction is first used for the purpose for which it was constructed, whichever is

10

earlier, prorated for the assessment year in which the construction is completed, provided, that the

11

rate of taxation is uniform within each class. The prorated tax is computed on the basis of the

12

applicable rate of tax with respect to the property, including the applicable rate of tax in any tax

13

district in which the property is subject to tax following completion of construction, on the date

14

the property becomes liable for the prorated tax in accordance with this section.

15

      (b) The building inspector issuing the certificate of occupancy, or certification of

16

approval for those properties not requiring a certificate of occupancy shall, within ten (10) days

17

after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy or

18

certification of approval.

19

      (c) Upon receipt by the assessor of the certification from the building inspector or by a

20

determination by the assessor that the construction is being used for the purpose for which it was

21

constructed, the assessor shall determine the increment by which assessment for the completed

22

construction exceeds the assessment for the immediately preceding assessment date. He or she

23

shall prorate the amount from the date of issuance of the certification of the building inspector or

24

the date on which the construction was first used for the purpose for which it was constructed, as

25

the case may be, to the assessment date immediately following and shall add the increment as

26

prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the

27

roll has been certified the assessor shall within thirty (30) days notify the tax collector and the

28

record owner as appearing on the tax roll of the issuance of a prorated assessment in the manner

29

of any other addendum against real property in the town of Middletown.

30

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

31

may appeal to the assessment board of review in the manner of any other appeal of real property

32

assessment, except that those prorated assessments issued by addendum after the certification of

33

the tax roll for the preceding assessment date shall be appealed to the board of tax assessment

34

review within sixty (60) days from the mailing of the notification of additional assessment. Those

 

LC004704 - Page 27 of 42

1

claiming to be aggrieved by a decision of the board of tax assessment review may seek further

2

relief in the manner of any other appeal of real property.

3

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

4

received after the normal billing date, within thirty (30) days thereafter mail or hand a bill to the

5

owner based upon the amount prorated by the assessor. The tax is due, payable and collectible as

6

other municipal taxes and subject to the same liens and processes of collection; provided, that the

7

tax is due and payable in a manner that the tax collector determines to best coincide with the

8

town's regular tax payment schedule so long as the entire tax is due and payable prior to the end

9

of the fiscal year of issuance.

10

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

11

upon which the new construction is located.

12

      (g) This section applies only to taxes levied and property assessed in the town of

13

Middletown.

14

     44-5-13.29. Middletown -- Reduction in assessed value of real estate upon removal of

15

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

16

before it may be used for any purpose related to its use prior to the damage and following which,

17

the owner provides for complete demolition of the building with the material from demolition

18

being removed from the parcel of real property on which the building was situated and properly

19

disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for

20

purposes of property tax as of the date the demolition, removal, and grading are completed to the

21

satisfaction of the building inspector, and the assessment shall reflect a determination of the

22

assessed value of the parcel, exclusive of the assessment value of the building so damaged,

23

demolished, and removed; provided, that the building is not replaced or under construction on the

24

thirty-first (31st) day of December next succeeding.

25

      (b) The adjusted assessment is applicable with respect to the parcel from the date

26

demolition, removal, and grading are completed, as determined by the building inspector, until

27

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

28

with respect to the parcel for the assessment year in which demolition, removal, and grading are

29

completed is adjusted according the manner of other abatements in the town of Middletown. The

30

building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a).

31

      (c) This section is not applicable in the event of criminal activity or civil unrest or

32

natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or

33

hurricanes.

34

      (d) This section applies only to assessments and taxes in the town of Middletown.

 

LC004704 - Page 28 of 42

1

     44-5-13.30. Foster -- Assessment and taxation of new real estate construction and

2

newly created lots. -- (a) New real estate construction in the town of Foster completed after any

3

assessment date is liable for the payment of municipal taxes from the date the certificate of

4

occupancy is issued or the date on which the new construction is first used for the purpose for

5

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

6

new construction is completed. New lots created after the assessment date will be assessed and

7

prorated as of the date of the approval of those lots. The prorated tax is computed on the basis of

8

the applicable rate of tax with respect to the property, including the applicable rate of tax in any

9

tax district in which the property is subject to tax following completion of the new construction

10

on the date the property becomes liable for the prorated tax in accordance with this section.

11

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

12

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. The

13

planning department shall notify the assessor within ten (10) days of the approval of the new lots.

14

      (c) (1) Not later than ninety (90) days after receipt by the assessor of the notice from the

15

building inspector or from a determination by the assessor that the new construction is being used

16

for the purpose for which it was constructed, the assessor shall determine the increment by which

17

the assessment for the completed construction exceeds the assessment on the tax roll for the

18

immediately preceding assessment date. The assessor shall prorate that amount from the date of

19

issuance of the certificate of occupancy or the date on which the new construction was first used

20

for the purpose for which it was constructed, as the case may be, to the assessment date

21

immediately following and shall add the increment as prorated to the tax roll for the immediately

22

preceding assessment date and shall, within five (5) days, notify the record owner as appearing on

23

the tax roll and tax collector of the additional assessment.

24

      (2) Not later than ninety (90) days after receipt by the assessor of notice from the

25

planning department of the creation of the new lot(s), the assessor shall determine the increment

26

by which the assessment for the new lot exceeds the assessment on the tax roll for the

27

immediately preceding assessment date. The assessor shall prorate that amount from the date of

28

approval to the assessment date immediately following and shall add the increment as prorated to

29

the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify

30

the record owner as appearing on the tax roll and tax collector of the additional assessment.

31

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

32

may appeal to the assessment board of review within sixty (60) days from notification of the

33

additional assessment or to superior court as provided.

34

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

 

LC004704 - Page 29 of 42

1

received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the

2

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

3

as other municipal taxes and subject to the same liens and processes of collection; provided, that

4

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

5

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

6

installments, as they are due and payable, and the several installments of a tax so due and payable

7

are equal.

8

      (f) Nothing in this section authorizes the collection of taxes twice in respect of land upon

9

which the new construction is located.

10

      (g) This section applies only to taxes levied and property assessed in the town of Foster.

11

     44-5-13.31. Johnston -- Reduction in assessed value of real estate upon removal of

12

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

13

before it may be used for any purpose related to its use prior to, and following which, the owner

14

provides for complete demolition of the building with the material from demolition being

15

removed from the parcel of real property on which the building was situated or used as fill on the

16

parcel for purposes of grading, the parcel shall be assessed for purposes of property tax of the

17

date the demolition, removal, and grading are completed to the satisfaction of the building

18

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

19

exclusive of the assessment value of the building so damaged, demolished, and removed.

20

      (b) The adjusted assessment is applicable with respect to the parcel from the date

21

demolition, removal, and grading are completed, as determined by the building inspector, until

22

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

23

with respect to the parcel for the assessment year in which demolition, removal, and grading are

24

completed is adjusted accordingly in the manner determined by the assessor.

25

      (c) This section is not applicable in the event of natural disasters such as, but not limited

26

to, erosion or demolition resulting from floods or hurricanes.

27

      (d) This section applies only to assessments and taxes in the town of Johnston.

28

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

29

(a) The owner of record of new construction of real estate in the town of Johnston, completed

30

after any assessment date, is liable for the payment of municipal taxes from the date the

31

certificate of occupancy is issued or the date on which the new construction is first used for the

32

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

33

which the new construction is completed; provided, that the rate of taxation is uniform within

34

each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to

 

LC004704 - Page 30 of 42

1

the property, including the applicable rate of tax in any tax district in which the property is

2

subject to tax following completion of the new construction, on the date the property becomes

3

liable for the prorated tax in accordance with this section.

4

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

5

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

6

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

7

building inspector or from a determination by the assessor that the new construction is being used

8

for the purpose for which it was constructed, the assessor shall determine the increment by which

9

assessment for the completed construction exceeds the assessment on the tax roll for the

10

immediately preceding assessment date. The assessor shall prorate the amount from the date of

11

issuance of the certificate of occupancy or the date on which the new construction was first used

12

for the purpose for which it was constructed, as the case may be, to the assessment date

13

immediately following and shall add the increment as prorated to the tax roll for the immediately

14

preceding assessment date and shall within five (5) days notify the record owner as appearing on

15

the tax roll and tax collector of the additional assessment.

16

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

17

may appeal to the assessment board of review within sixty (60) days from notification of the

18

additional assessment or to superior court as provided.

19

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

20

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

21

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

22

as other municipal taxes and subject to the same liens and processes of collection; provided, that

23

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

24

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

25

installments, as they are due and payable, and the several installments of a tax due and payable

26

are equal.

27

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

28

upon which the new construction is located.

29

      (g) This section applies only to taxes levied and property assessed in the town of

30

Johnston.

31

     44-5-13.33. Bristol -- Assessment and taxation of new real estate construction. -- (a)

32

Completed new construction of real estate in the town of Bristol completed after any assessment

33

date is liable for the payment of municipal taxes from the date the certificate of occupancy is

34

issued or the date on which the new construction is first used for the purpose for which it was

 

LC004704 - Page 31 of 42

1

constructed, whichever is earlier, prorated for the assessment year in which the new construction

2

is completed. The prorated tax is computed on the basis of the applicable rate of the tax with

3

respect to the property, including the applicable rate of tax in any tax district in which the

4

property is subject to tax following completion of the new construction, on the date the property

5

becomes liable for the prorated tax in accordance with this section.

6

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

7

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

8

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

9

building inspector or from a determination by the assessor that the new construction is being used

10

for the purpose for which it was constructed, the assessor shall determine the increment by which

11

the assessment for the completed construction exceeds the assessment on the tax roll for the

12

immediately preceding assessment date. The assessor shall prorate the amount from the date of

13

issuance of that certificate of occupancy or the date on which the new construction was first used

14

for the purpose for which it was constructed, as the case may be, to the assessment date

15

immediately following and shall add the increment as so prorated to the tax roll for the

16

immediately preceding assessment date and shall within five (5) days notify the record owner as

17

appearing on the tax roll and tax collector of the additional assessment.

18

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

19

may appeal to the assessment board of review within sixty (60) days from notification of the

20

additional assessment or to superior court as provided.

21

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

22

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

23

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

24

as other municipal taxes and subject to the same liens and processes of collection; provided, that

25

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

26

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

27

installments, as they are due and payable, and the several installments of a tax due and payable

28

are equal.

29

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

30

upon which the new construction is located.

31

      (g) This section applies only to taxes levied and properly assessed in the town of Bristol.

32

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

33

damaged buildings. -- (a) Whenever, after the expiration of ninety (90) days after damage to a

34

building, the building remains damaged as to require reconstruction of seventy-five percent

 

LC004704 - Page 32 of 42

1

(75%) or more before it may be used for any purpose related to its use prior to the damage and,

2

following which, the owner provides for seventy-five percent (75%) or more demolition of the

3

building, with the material from demolition being removed from the parcel of real property on

4

which the building was situated or used as fill on the parcel for purposes of grading, the parcel

5

shall be assessed for purposes of property tax as of the date of demolition, removal, and grading

6

are completed to the satisfaction of the building inspector and tax assessor, and the assessment

7

shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value

8

of the damaged building, demolished, or removed.

9

      (b) The adjusted assessment is applicable with respect to the parcel from the date

10

demolition, removal, and grading are completed, as determined by the building inspector, until

11

the thirty-first (31st) day of December next succeeding and the amount of property tax payable

12

with respect to the parcel for the assessment year in which demolition, removal, and grading are

13

completed is adjusted accordingly in the manner determined by the assessor.

14

      (c) The Bristol town council is authorized to suspend this tax abatement policy for any

15

year in which so many buildings within the town of Bristol are so severely damaged that granting

16

reduced assessments for all would jeopardize the fiscal integrity of the town.

17

     44-5-13.35. Lincoln -- Assessment and taxation of new real estate construction. -- (a)

18

Construction of real estate in the town of Lincoln, except accessory structures, completed after

19

any assessment date is liable for the payment of municipal taxes from the date the certificate of

20

occupancy is issued or the date on which the construction is first used for the purpose for which it

21

was constructed, whichever is earlier, prorated for the assessment year in which the construction

22

is completed. New lots created after the assessment date will be assessed and prorated as of the

23

date of the approval of those lots. The prorated tax is computed on the basis of the applicable rate

24

of tax with respect to the property, including the applicable rate of tax in any tax district in which

25

the property is subject to tax following completion of construction, on the date the property

26

becomes liable for the prorated tax in accordance with this section.

27

      (b) The building inspector issuing the certificate of occupancy shall, within thirty (30)

28

days after the issue, notify the assessor, in writing, including a copy of the certificate of

29

occupancy. The planning department shall notify the assessor within ten (10) days of the approval

30

of the new lots.

31

      (c) (1) Upon receipt by the assessor of the certification from the building inspector or by

32

a determination by the assessor that the construction is being used for the purpose for which it

33

was constructed, the assessor shall determine the increment by which assessment for the

34

completed construction exceeds the assessment for the immediately preceding assessment date.

 

LC004704 - Page 33 of 42

1

He or she shall prorate the amount from the date of issuance of the certification of the building

2

inspector or the date on which the construction was first used for the purpose for which it was

3

constructed, as the case may be, to the assessment date immediately following and shall add the

4

increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment

5

date. If the roll has been certified, the assessor shall, within thirty (30) days, notify the tax

6

collector and the record owner as appearing on the tax roll of the issuance of a prorated

7

assessment.

8

      (2) Not later than ninety (90) days after receipt by the assessor of notice from the

9

planning department of the creation of the new lot(s), the assessor shall determine the increment

10

by which the assessment for the new lot exceeds the assessment on the tax roll for the

11

immediately preceding assessment date. The assessor shall prorate that amount from the date of

12

approval to the assessment date immediately following and shall add the increment as prorated to

13

the tax roll for the immediately preceding assessment date and shall, within thirty (30) days,

14

notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

15

      (d) Any person claiming to be aggrieved by the action of the assessor must file an appeal

16

to the assessor within thirty (30) days from the date that the prorated tax payment is due without

17

penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within

18

ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may,

19

within thirty (30) days of the tax board of review's decision notice, file a petition in superior

20

court.

21

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

22

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

23

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

24

as other municipal taxes and subject to the same liens and processes of collection; provided, that

25

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

26

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

27

installments, as they are due and payable, and the several installments of a tax so due and payable

28

are equal.

29

      (f) Nothing in this section is deemed to authorize the collection of taxes twice in respect

30

to the land assessment or other improvements previously assessed on the immediately preceding

31

assessment date.

32

      (g) This section applies only to taxes levied and property assessed in the town of

33

Lincoln.

34

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

 

LC004704 - Page 34 of 42

1

(a) Completed new construction of real estate in the city of Warwick completed after any

2

assessment date is liable for the payment of municipal taxes from the date the certificate of

3

occupancy is issued or the date on which the new construction is first used for the purpose for

4

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

5

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

6

tax with respect to the property, including the applicable rate of tax in any tax district in which

7

the property is subject to tax following completion of the new construction, on the date the

8

property becomes liable for the prorated tax in accordance with this section.

9

      (b) The building inspector issuing the certificate of occupancy shall, within ten (10) days

10

after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of

11

occupancy.

12

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

13

building inspector or from a determination by the assessor that the new construction is being used

14

for the purpose for which it was constructed, the assessor shall determine the increment by which

15

assessment for the completed construction exceeds the assessment on the tax roll for the

16

immediately preceding assessment date. The assessor shall prorate the amount from the date of

17

issuance of the certificate of occupancy or the date on which the new construction was first used

18

for the purpose for which it was constructed, as the case may be, to the assessment date

19

immediately following and shall add the increment as so prorated to the tax roll for the

20

immediately preceding assessment date and shall within five (5) days notify the record owner as

21

appearing on the tax roll and tax collector of the additional assessment.

22

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

23

may appeal to the assessment board of review within sixty (60) days from notification of the

24

additional assessment or to superior court as provided.

25

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

26

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

27

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

28

as other municipal taxes and subject to the same liens and processes of collection; provided, that

29

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

30

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

31

installments, as they are due and payable, and the several installments of a tax due and payable

32

are equal.

33

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

34

upon which the new construction is located.

 

LC004704 - Page 35 of 42

1

      (g) This section applies only to taxes levied and property assessed in the city of

2

Warwick.

3

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

4

the town of Warren. -- (a) Completed new construction of real estate in the town of Warren

5

completed after any assessment date is liable for the payment of municipal taxes from the date the

6

certificate of occupancy is issued or the date on which the new construction is first used for the

7

purpose for which it was constructed, whichever is earlier, prorated for the assessment year in

8

which the new construction is completed. New lots created after the assessment date will be

9

assessed and prorated as of the date of recording of the plat containing those lots. The prorated

10

tax is computed on the basis of the rate of tax applicable with respect to the property, including

11

the applicable rate of tax in any tax district in which the property is subject to tax following

12

completion of the new construction, on the date the property becomes liable for the prorated tax

13

in accordance with this section.

14

      (b) The building official issuing the certificate shall, within ten (10) days after issuing

15

the certificate, notify the assessor of the issuance of the certificate of occupancy.

16

      (c) The planning department shall notify the assessor within ten (10) days of the

17

recording of the plat containing new lots.

18

      (d) Not later than ninety (90) days after receipt by the assessor of the notice from the

19

building inspector or from a determination by the assessor that the new construction is being used

20

for the purpose for which it was constructed, the assessor shall determine the increment by which

21

the assessment for the completed construction exceeds the assessment on the tax roll for the

22

immediately preceding assessment date. The assessor shall prorate the amount from the date of

23

issuance of the certificate of occupancy or the date on which the new construction was first used

24

for the purpose for which it was constructed, as the case may be, to the assessment date

25

immediately following and shall add the increment as so prorated to the tax roll for the

26

immediately preceding assessment date and shall within five (5) days notify the record owner as

27

appearing on the tax roll and tax collector of the additional assessment.

28

      (e) Not later than ninety (90) days after receiving notice that a plat containing a new lot

29

or lots has been recorded, the assessor will assess the new lot as if the lot had been in existence on

30

the immediately preceding assessment date. However, the assessor shall prorate the amount from

31

the date of recording of the plat containing the new lot.

32

      (f) Any person claiming to be aggrieved by the action of the assessor under this section

33

may appeal to the assessment board of review within sixty (60) days from notification of the

34

additional assessment or to superior court as provided.

 

LC004704 - Page 36 of 42

1

      (g) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

2

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

3

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

4

as other municipal taxes, tax is due and payable in an initial or single installment due and payable

5

not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any

6

remaining, regular installments, as they are due and payable, and the several installments of a tax

7

due and payable are equal.

8

      (h) Nothing in this section authorizes the collection of taxes twice in respect of the land

9

upon which the new construction is located.

10

      (i) This section applies only to taxes levied and properly assessed in the town of Warren.

11

     44-5-13.38. Assessment and taxation of new real estate construction in the town of

12

Exeter. -- (a) Completed new construction of real estate in the town of Exeter completed after

13

any assessment date is liable for the payment of municipal taxes from the date the certificate of

14

occupancy is issued or the date on which the new construction is first used for the purpose for

15

which it was constructed, whichever is earlier, prorated for the assessment year in which the new

16

construction is completed. The prorated tax is computed on the basis of the rate of tax applicable

17

with respect to the property, including the applicable rate of tax in any tax district in which the

18

property is subject to tax following completion of the new construction, on the date the property

19

becomes liable for the prorated tax in accordance with this section.

20

      (b) The building official issuing the certificate shall, within ten (10) days after issuing

21

the certificate, notify the assessor of the issuance of the certificate of occupancy.

22

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

23

building inspector or from a determination by the assessor that the new construction is being used

24

for the purpose for which it was constructed, the assessor shall determine the increment by which

25

the assessment for the completed construction exceeds the assessment on the tax roll for the

26

immediately preceding assessment date. The assessor shall prorate the amount from the date of

27

issuance of the certificate of occupancy or the date on which the new construction was first used

28

for the purpose for which it was constructed, as the case may be, to the assessment date

29

immediately following and shall add the increment as so prorated to the tax roll for the

30

immediately preceding assessment date and shall, within five (5) days, notify the record owner as

31

appearing on the tax roll and tax collector of the additional assessment.

32

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

33

may appeal to the assessment board of review within sixty (60) days from notification of the

34

additional assessment or to superior court as provided.

 

LC004704 - Page 37 of 42

1

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

2

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

3

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

4

as other municipal taxes and shall be subject to the same liens and processes of collection;

5

provided, that the tax is due and payable in an initial or single installment due and payable not

6

sooner than fifteen (15) days after the date the bill is mailed or handed to the owner, and in any

7

remaining, regular installments as they are due and payable, and the several installments of a tax

8

due and payable shall be equal.

9

      (f) Nothing in this section shall be deemed to authorize the collection of taxes twice with

10

respect to the land upon which the new construction is located.

11

      (g) This section applies only to taxes levied and properly assessed in the town of Exeter.

12

     44-5-71. Jamestown -- Reduction in assessed value of real estate upon removal of

13

damaged buildings. -- (a) Whenever a building is damaged as to require total reconstruction

14

before it may be used for any purpose related to its use prior to the damage, and following which

15

the owner provides for complete demolition of the building with the material from demolition

16

being removed from the parcel of real property on which the building was situated or used as fill

17

on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as

18

of the date the demolition, removal and grading are completed, to the satisfaction of the building

19

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

20

exclusive of the assessment value of the building so damaged, demolished and removed.

21

      (b) The adjusted assessment is applicable with respect to the parcel from the date

22

demolition, removal and grading are completed, as determined by the building inspector, until the

23

thirty-first (31st) day of December next succeeding, and the amount of property tax payable with

24

respect to the parcel for the assessment year in which demolition, removal and grading are

25

completed is adjusted accordingly in the manner determined by the assessor.

26

      (c) This section is not applicable in the event of natural disasters such as, but not limited

27

to, erosion or demolition resulting from floods or hurricanes.

28

      (d) This section applies only to assessments and taxes in the town of Jamestown.

29

     44-5-72. Jamestown -- Assessment and taxation of new real estate construction. -- (a)

30

Completed new construction of real estate in the town of Jamestown completed after any

31

assessment date is liable for the payment of municipal taxes from the date the certificate of

32

occupancy is issued or the date on which the new construction is first used for the purpose for

33

which it was constructed, whichever is the earlier, prorated for the assessment year in which the

34

new construction is completed. The prorated tax is computed on the basis of the applicable rate of

 

LC004704 - Page 38 of 42

1

tax with respect to the property, including the applicable rate of tax in any tax district in which

2

the property is subject to tax following completion of the new construction, on the date the

3

property becomes liable for the prorated tax in accordance with this section.

4

      (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

5

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

6

      (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

7

building inspector or from a determination by the assessor that the new construction is being used

8

for the purpose for which it was constructed, the assessor shall determine the increment by which

9

the assessment for the completed construction exceeds the assessment on the tax roll for the

10

immediately preceding assessment date. The assessor shall prorate that amount from the date of

11

issuance of the certificate of occupancy or the date on which the new construction was first used

12

for the purpose for which it was constructed, as the case may be, to the assessment date

13

immediately following and shall add the increment as prorated to the tax roll for the immediately

14

preceding assessment date and shall within five (5) days notify the record owner as appearing on

15

the tax roll and tax collector of the additional assessment.

16

      (d) Any person claiming to be aggrieved by the action of the assessor under this section

17

may appeal to the assessment board of review within sixty (60) days from notification of the

18

additional assessment or to superior court as provided.

19

      (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

20

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

21

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

22

as other municipal taxes and subject to the same liens and processes of collection; provided, that

23

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

24

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

25

installments, as they are due and payable, and the several installments of a tax due and payable

26

are equal.

27

      (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

28

upon which the new construction is located.

29

      (g) This section applies only to taxes levied and property assessed in the town of

30

Jamestown.

31

     SECTION 2. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

32

Taxes" is hereby amended by adding thereto the following sections:

33

     44-5-85. Assessment and taxation of new real estate construction. -- (a) Subject to

34

§44-5-86(d) a city or town council may, by ordinance containing the terms and conditions

 

LC004704 - Page 39 of 42

1

contained herein, provide that assessment and taxation of new construction of real estate

2

completed after any assessment date shall be liable for the payment of municipal taxes from the

3

date the certificate of occupancy is issued or the date on which the new construction is first used

4

for the purpose for which it was constructed, whichever is the earlier, prorated for the assessment

5

year in which the new construction is completed. The prorated tax shall be computed on the basis

6

of the applicable rate of tax with respect to the property, including the applicable rate of tax in

7

any tax district in which the property is subject to tax following completion of the new

8

construction, on the date the property becomes liable for the prorated tax in accordance with this

9

section.

10

     (b) The building inspector issuing the certificate shall, within ten (10) days after issuing

11

the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

12

     (c) Not later than ninety (90) days after receipt by the assessor of the notice from the

13

building inspector or from a determination by the assessor that the new construction is being used

14

for the purpose for which it was constructed, the assessor shall determine the increment by which

15

the assessment for the completed construction exceeds the assessment on the tax roll for the

16

immediately preceding assessment date. The assessor shall prorate that amount from the date of

17

issuance of the certificate of occupancy or the date on which the new construction was first used

18

for the purpose for which it was constructed, as the case may be, to the assessment date

19

immediately following and shall add the increment as prorated to the tax roll for the immediately

20

preceding assessment date and shall within five (5) days notify the record owner as appearing on

21

the tax roll and tax collector of the additional assessment.

22

     (d) Any person claiming to be aggrieved by the action of the assessor under this section

23

may appeal to the assessment board of review within sixty (60) days from notification of the

24

additional assessment or to superior court as provided.

25

     (e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is

26

received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the

27

owner based upon an amount prorated by the assessor. The tax is due and payable and collectible

28

as other municipal taxes and subject to the same liens and processes of collection; provided, that

29

the tax is due and payable in an initial or single installment due and payable not sooner than thirty

30

(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular

31

installments, as they are due and payable, and the several installments of a tax due and payable

32

are equal.

33

     (f) Nothing in this section authorizes the collection of taxes twice in respect of the land

34

upon which the new construction is located.

 

LC004704 - Page 40 of 42

1

     44-5-86. Reduction in assessed value of real estate upon removal of damaged

2

buildings.-- (a) Whenever a building is damaged as to require total reconstruction before it may

3

be used for any purpose related to its use prior to the damage, and following which the owner

4

provides for complete demolition of the building with the material from the demolition being

5

removed from the parcel of real property on which the building was situated or used as fill on the

6

parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the

7

date the demolition, removal and grading are completed, to the satisfaction of the building

8

inspector, and the assessment shall reflect a determination of the assessed value of the parcel,

9

exclusive of the assessment value of the building so damaged, demolished and removed.

10

     (b) The adjusted assessment is applicable with respect to the parcel from the date

11

demolition, removal and grading are completed, as determined by the building inspector, until the

12

next succeeding December 31, and the amount of property tax payable with respect to the parcel

13

for the assessment year in which demolition, removal and grading are completed is adjusted

14

accordingly in the manner determined by the assessor.

15

     (c) This section is not applicable in the event of natural disasters such as, but not limited

16

to, erosion or demolition resulting from floods or hurricanes.

17

     (d) Any city or town council that adopts §44-5-85 shall adopt this section.

18

     SECTION 3. This act shall take effect upon passage.

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LC004704

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LC004704 - Page 41 of 42

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

***

1

     This act would provide for enabling legislation relative to the assessment and taxation of

2

new real estate construction and reductions in assessed value of real estate upon removal of

3

damaged buildings by repealing sections of law requiring said tax and implementation of a new

4

enabling section providing the manner in which a city or town may tax such property.

5

     This act would take effect upon passage.

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LC004704

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LC004704 - Page 42 of 42