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:

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

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

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

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

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

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

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

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

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

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

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

rates.

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

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

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

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

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

within the zoning district.

     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

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

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

class because of a scenic view.

     This act would take effect upon passage.

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