H5676A

	2021 -- H 5676 SUBSTITUTE A
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	STATE OF RHODE ISLAND
	IN GENERAL ASSEMBLY
	JANUARY SESSION, A.D. 2021
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	A N A C T
	RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

	Introduced By: Representative Alex D. Marszalkowski
	Date Introduced: February 24, 2021
	Referred To: House Finance
	It is enacted by the General Assembly as follows:
1	SECTION 1. Section 44-5-12.1 of the General Laws in Chapter 44-5 entitled "Levy and
2	Assessment of Local Taxes" is hereby amended to read as follows:
3	44-5-12.1. Assessment of tangible personal property.
4	(a) All tangible personal property subject to taxation shall be assessed for taxation based
5	on the original purchase price (new or used) including all costs such as freight and installation.
6	Assets will be classified and depreciated as defined in this section.
7	(b) The following classification and depreciation table shall be used in determining the
8	assessed value of tangible personal property.
9	State of Rhode Island Tangible Property Classification
10	Class of Assets Class I Short Life Class II Mid-Life Class III
11	Long Life
12	Age 1-5 yrs 6-12 yrs 13+ yrs
13	1 95 95 95
14	2 80 90 90
15	3 60 80 85
16	4 30 70 80
17	5 20 60 75
18	6 20 50 70
19	7 20 40 65

1	8 20 30 60
2	9 20 30 55
3	10 20 30 50
4	11 20 30 45
5	12 20 30 40
6	13 20 30 35
7	14 20 30 30
8	15+ 20 30 30
9	Assets Shall Not be Trended
10	(c) Assets shall be classified on an annual basis by the Rhode Island Association of
11	Assessing Officers' Personal Property Committee based on the following table:
12	INDUSTRY GROUP IN YEARS CLASS
13	Agriculture machinery and equipment II
14	Aircraft and all helicopters II
15	Amusement and theme parks II
16	Apparel and fabricated textile manufacturing II
17	Automobile repair shops II
18	Bakeries and confectionery production II
19	Barber and beauty shops II
20	Billboards III
21	Brewery equipment not used directly in manufacturing II
22	Cable television, headend facilities: II
23	All equipment including set top boxes, remotes, and other
24	related equipment II
25	aerial, underground, and drops, including MDUS III
26	Microwave systems II
27	Program origination II
28	Service and test II
29	Subscriber connection and distribution II
30	Canneries and frozen food production II
31	Cement processing III
32	Chemical and allied production II
33	Clay products processing III
34	Cold storage and ice-making equipment III
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1	Cold storage warehouse equipment II
2	Computers, personal computers (PC), laptops, tablets, cellphones,
3	mainframe/servers, peripherals, keyboard, mouse I
4	Condiments, processing II
5	Construction equipment, general construction, backhoes, forklifts, loaders,
6	cranes, unregistered vehicles II
7	Dairy products processing II
8	Data handling equipment, except computers II
9	printers, copiers, bridges, routers and gateways II
10	Distilling II
11	Electrical equipment not used in manufacturing II
12	Electronic equipment II
13	Fabricated metal products/special tools II
14	Fishing equipment, excluding boats and barges, lines, nets I
15	Food and beverage production II
16	Fur processing II
17	Gas distribution, total distribution equipment III
18	Glass and glass products/special tools II
19	Grain and grain mill products processing III
20	Gypsum products III
21	Hand tools II
22	Hospital furnishings and equipment II
23	Hotel and motel furnishings and equipment II
24	Jewelry products and pens II
25	Knitwear and knit products, ex, work uniforms I
26	Laundry equipment II
27	Leather and leather products II
28	Logging, timber cutting II
29	Marine construction II
30	Meatpacking II
31	Medical and dental supply production II
32	Metalworking machinery processing II
33	Mining and quarrying II
34	Motion picture and television production II
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1	Motor vehicle and parts/special tools II
2	Office furniture and equipment II
3	Optical lenses and instrument processing II
4	Paints and varnishes I
5	Petroleum refining III
6	pipeline transportation III
7	Plastics manufacturing I/II
8	Plastic products processing/special tools II
9	Primary metals production, nonferrous and foundry products III
10	special tools III
11	Primary steel mill products III
12	Printing and publishing II
13	Professional and scientific instruments II
14	Radio and television, broadcasting II
15	Railroad transportation equipment II
16	locomotive II
17	Recreation and amusement II
18	Retail trades, fixtures and equipment II
19	Residential furniture II
20	Restaurant and bar equipment II
21	Restaurant equipment, fast foods II
22	Rubber products processing/special tools II
23	Sawmills, permanent/portable II.
24	Service establishments II
25	Ship and boat building equipment/special tools II
26	Soft drink processing and bottling II
27	Stone products processing III
28	Telecommunications, local and interstate II
29	analog switching II
30	circuit, digital, analog, optic II
31	information/origination equipment I/II
32	smart phones I
33	metallic cable III
34	fiber cable, poles, conduit III
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1	all other equipment II
2	Telecommunications, cellular
3	analog/digital switching II
4	radio frequency channel and control II
5	power equipment II
6	antennae II
7	towers III
8	transmission equipment II
9	cellular phones I
10	Textile products, including finishing and dyeing II
11	yarn, thread and woven fabrics II
12	Theater equipment II
13	Utilities/power production III
14	generation, transmission, or distribution equipment III
15	Waste reduction and resource recovery II
16	Water transportation III
17	vessels, barges and tugs III
18	Water utilities III
19	Wharves, docks and piers III
20	Wholesale trade fixtures and equipment II
21	Wood products and furniture manufacturing II
22	(d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be
23	categorized as class II.
24	SECTION 2. This act shall take effect upon passage.
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	EXPLANATION
	BY THE LEGISLATIVE COUNCIL
	OF
	A N A C T
	RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
	***
1	This act would change the tax classifications for certain cable television assets, specifically,
2	headend facilities.
3	This act would take effect upon passage.
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