2023 -- S 0880

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LC002597

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

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A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

     

     Introduced By: Senator Matthew L. LaMountain

     Date Introduced: March 30, 2023

     Referred To: Senate Housing & Municipal Government

     It is enacted by the General Assembly as follows:

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     SECTION 1. Section 44-5-67.2 of the General Laws in Chapter 44-5 entitled "Levy and

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Assessment of Local Taxes" is hereby amended to read as follows:

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

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     (a) The assessor of the city of Warwick, on or before June 15 of each year, shall make a

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full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers,

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subject to taxation, and determine the assessed valuation of each property class. The assessor has

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the authority to apply different rates of taxation to each class and to determine the tax due and

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payable on the property; provided, that the rates are pursuant to an annual tax resolution approved

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in the same manner as is provided for budget approval in the city charter; provided, further, that

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the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1

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property tax rates shall not be less than seventy-five percent (75%) of class two (2) property tax

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rates.

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     (b) No separate class or zoning district shall be assigned or designated based solely upon a

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so-called "scenic view" and no property in a particular class or zoning district shall be assessed at

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an increased rate from other properties in the same class because of a scenic view. As used herein,

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the term "scenic view" means that the property is situated in order that it has an outlook onto locally

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significant features near the property, such as distinctive buildings or sight lines of vistas from

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within the zoning district.

 

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     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

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     This act would provide that in the city of Warwick, no separate class or zoning district

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would be assigned or designated based solely upon a scenic view, and no property in a particular

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class or zoning district would be assessed at an increased rate from other properties in the same

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class because of a scenic view.

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     This act would take effect upon passage.

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