Chapter 101

2011 -- S 0863

Enacted 06/22/11





     Introduced By: Senator David E. Bates

     Date Introduced: April 14, 2011


It is enacted by the General Assembly as follows:


     SECTION 1. Section 44-5-11.6 of the General Laws in Chapter 44-5 entitled "Levy and

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


     44-5-11.6. Assessment of valuations -- Apportionment of levies. -- (a) Notwithstanding

the provisions of section 44-5-11 [repealed] beginning on December 31, 2000, the assessors in the

several towns and cities shall conduct an update as defined in this section or shall assess all

valuations and apportion the levy of all taxes legally ordered under the rules and regulations, not

repugnant to law, as the town meetings and city councils, respectively, shall from time to time

prescribe; provided, that the update or valuation is performed in accordance with the following


     (1) (i) For a transition period, for cities and towns who conducted or implemented a

revaluation as of 1993 or in years later:


                                                            Update                         Revaluation


     Lincoln                                            2000                             2003

     South Kingstown                              2000                             2003

     Smithfield                                         2000                             2003

     West Warwick                                 2000                             2003

     Johnston                                          2000                             2003

     Burrillville                                        2000                             2003

     North Smithfield                               2000                             2003

     Central Falls                                     2000                             2003

     North Kingstown                              2000                             2003

     Jamestown                                       2000                             2003

     North Providence                             2001                             2004

     Cumberland                                     2001                             2004

     Bristol                                              2004                             2001

     Charlestown                                     2001                             2004

     East Greenwich                                2002                             2005

     Cranston                                          2002                             2005

     Barrington                                        2002                             2005

     Warwick                                          2003                             2006

     Warren                                            2003                             2006

     East Providence                               2003                             2006


      (ii) Provided that the reevaluation period for the town of New Shoreham shall be

extended to 2003 and the update for the town of Hopkinton may be extended to 2007 with no

additional reimbursements by the state relating to the delay.

     (iii) The implementation date for this schedule is December 31st, of the stated year.

     (iv) Those cities and towns not listed in this schedule, shall continue the revaluation

schedule pursuant to section 44-5-11 [repealed].

     (2) (i) For the post transition period and in years thereafter:


                                                            Update #1         Update #2         Revaluation


     Woonsocket                                     2002                 2005                 2008

     Pawtucket                                       2002                 2005                 2008

     Portsmouth                                      2001                 2004                 2007

     Coventry                                          2001                 2004                 2007

     Providence                                       2003                 2006                 2009

     Foster                                              2002                 2005                 2008

     Middletown                                      2002                 2005                 2008

     Little Compton                                 2003                 2006                 2009

     Scituate                                           2003                 2006                 2009

     Westerly                                          2003                 2006                 2009

     West Greenwich                              2004                 2007                 2010

     Glocester                                         2004                 2007                 2010

     Richmond                                        2004                 2007                 2010

     Bristol                                              2004                 2007                 2010

     Tiverton                                           2005                 2008                 2011

     Newport                                          2005                 2008                 2011

     New Shoreham                                2006                 2009                 2012

     Narragansett                                    2005                 2008                 2011

     Exeter                                             2005                 2008                 2011

     Hopkinton                                        2007                 2010                 2013

     Lincoln                                            2006                 2009                 2012

     South Kingstown                              2006                 2009                 2012

     Smithfield                                         2006                 2009                 2012

     West Warwick                                 2006                 2009                 2012

     Johnston                                          2006                 2009                 2012

     Burrillville                                        2006                 2009                 2012

     North Smithfield                               2006                 2009                 2012

     Central Falls                                     2006                 2009                 2012

     North Kingstown                              2006                 2009                 2012

     Jamestown                                       2006                 2009                 2012

     North Providence                             2007                 2010                 2013

     Cumberland                                     2007                 2010                 2013

     Charlestown                                     2007                 2010                 2013

     East Greenwich                                2008                 2011                 2014

     Cranston                                          2008                 2011                 2014

     Barrington                                        2008                 20112010          2014

     Warwick                                          2009                 2012                 2015

     Warren                                            2009                 2012                 2015

     East Providence                               2009                 2012                 2015


      (ii) The implementation date for the schedule is December 31st of the stated year. Upon

the completion of the update and revaluation according to this schedule, each city and town shall

conduct a revaluation within nine (9) years of the date of the prior revaluation and shall conduct

an update of real property every three (3) years from the last revaluation.

     (b) No later than February 1, 1998, the director of the department of revenue shall

promulgate rules and regulations consistent with the provisions of this section to define the

requirements for the updates which shall include, but not be limited to:

     (1) An analysis of sales;

     (2) A rebuilding of land value tables;

     (3) A rebuilding of cost tables of all improvement items; and

     (4) A rebuilding of depreciation schedules.

     Upon completion of an update, each city or town shall provide for a hearing and/or

appeal process for any aggrieved person to address any issue, which arose during the update.

     (c) The costs incurred by the towns and cities for the first update shall be borne by the

state in an amount not to exceed twenty dollars ($20.00) per parcel. The costs incurred by the

towns and cities for the second update shall be borne eighty percent (80%) by the state (in an

amount not to exceed sixteen dollars ($16.00) per parcel) and twenty percent (20%) by the town

or city and in the third update and thereafter, the state shall pay sixty percent (60%) of the update

(not to exceed twelve dollars ($12.00) per parcel) and the town or city shall pay forty percent

(40%); provided, that for the second update and in all updates thereafter, that the costs incurred

by any city or town which is determined to be a distressed community pursuant to section 45-13-

12 shall be borne eighty percent (80%) by the state and twenty percent (20%) by the city or town

for all updates required by this section.

     (d) The office of municipal affairs, after consultation with the league of cities and towns

and the Rhode Island assessors' association, shall recommend adjustments to the costs formula

described in subsection (c) of this section based upon existing market conditions.

     (e) Any property, which is either exempt from the local property tax pursuant to section

44-3-3 or which pays a city or town an amount in lieu of taxes, is not required to have its values

updated pursuant to this section, and the property is not eligible for the reimbursement provisions

of subsection (c) of this section. However, those properties which are exempt from taxation and

are eligible for state appropriations in lieu of property tax under the provisions of section 45-13-

5.1 are eligible for state reimbursement pursuant to subsection (c) of this section, provided, that

these properties were revalued as part of that city or town's most recent property revaluation.

     (f) No city or town is required to conduct an update pursuant to this section unless the

state has appropriated sufficient funds to cover the state's costs as identified in subsection (c) of

this section.

     (g) Any city or town that fails to conduct an update or revaluation as required by this

section, or requests and receives an extension of the dates specified in this section, shall receive

the same amount of state aid under sections 45-13-1, 45-13-5.1, and 45-13-12 in the budget year

for which the new values were to apply as the city or town received in-state aid in the previous

budget year; provided, however, if the new year's entitlement is lower than the prior year's

entitlement, the lower amount applies, except for the town of New Shoreham for the fiscal year


     (h) Any bill or resolution to extend the dates for a city or town to conduct an update or

revaluation must be approved by a two-thirds (2/3) majority of both houses of the general



     SECTION 2. This act shall take effect upon passage.