Introduced By: Senators Badeau, Kelly and Cote
Date Introduced : March 11, 1998
It is enacted by the General Assembly as follows:
SECTION 1. Sections 44-5-11 and 44-5-11.6 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" are hereby amended to read as follows:
44-5-11. Assessment of valuations -- Apportionment of levies. -- (a) The assessors in several towns and cities shall assess all valuation 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, however, that the assessors shall revalue all taxable real estate and implement the revaluation within three (3) years after December 31, 1980 unless a town or city shall have completed and implemented the revaluation within seven (7) years prior to December 31, 1980 and each town or city shall complete and implement a revaluation of all real estate property each tenth (10th) year after its first revaluation is implemented under this section unless an earlier date for revaluation is established; provided further, however, the city of Woonsocket {ADD shall have until December 31, 1999 ADD} and the town of Cumberland shall have until December 31, 1984 to revalue all taxable real estate and implement the revaluation. Those towns and cities which have both completed and implemented a revaluation within seven (7) years prior to December 31, 1980 shall revalue and implement the revaluation within ten (10) years of the date of the prior revaluation and each and every tenth (10th) year thereafter; provided, however, that the city of Providence shall have until December 31, 1998 to revalue all taxable real estate; provided, however, that the town of West Warwick shall have until December 31, 1993 to revalue all taxable real estate and implement the revaluation provided, however, that the town of Warren and the city of Cranston shall have until December 31, 1994 to revalue all taxable real estate and implement the revaluation; provided, however, that the town of Bristol shall have until December 31, 1994 to revalue all taxable real estate and implement the revaluation; provided, however, that the town of Narragansett shall have until December 31, 1992 to revalue all taxable real estate and implement the revaluation; provided, however, that the city of Pawtucket and the town of Burrillville shall have until December 31, 1995 to revalue all taxable real estate and implement the revaluation; provided, however, that the city of Central Falls and the towns of Johnston, North Smithfield, and Lincoln shall have until December 31, 1993 to revalue all taxable real estate and implement the revaluation; provided however, that the city of East Providence shall have until December 31, 1996 to revalue all taxable real estate and implement the revaluation; provided, however, that the city of Cranston shall have until December 31, 1994 to revalue all taxable real estate and implement the revaluation.
(b) The assessors of the respective cities and towns shall certify in writing to the department of administration of their proposed schedule of each revaluation and shall further certify in writing to the department when the revaluation is completed. At the completion of the revaluation, the certification shall include a tax rate, based upon the new valuation, which would have provided the same ad valorem revenue for the town or city as is being raised during the current town or city budget year.
(c) The provisions of this section shall be repealed in their entirety on January 1, 2000.
{ADD 44-5-11.6. Assessment of violations -- Apportionment of levies. -- ADD} (A) Notwithstanding the provisions of section 44-5-11, beginning on December 31, 2000, the assessors in the several towns and cities shall conduct an update as herein defined or shall assess all valuations and apportions 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 such update or valuation shall be performed in accordance with the following schedules:
(1) For a transition period, for cities and towns who conducted or implemented a revaluation as of 1993 or in years later:
{ADD Update ADD} {ADDRevaluation ADD}
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 2001 2004
Charlestown 2001 2004
East Greenwich 2002 2005
Cranston 2002 2005
Barrington 2002 2005
Warwick 2003 2006
Warren 2003 2006
East Providence 2003 2006
The implementation date for the above schedule shall be December
31st, of the stated year. Those cities and towns not listed above,
shall continue the revaluation schedule pursuant to section 44-5-11.
(B) For the post transition period and in years thereafter:
{ADD Update #1 ADD} {ADDUpdate #2 ADD} {ADD Revaluation ADD}
Woonsocket {DEL 2000 DEL} {ADD 2002 ADD} {DEL 2003 DEL}
{ADD 2005 ADD} {DEL 2006 DEL} {ADD 2008 ADD}
Pawtucket 2001 2004 2007
Portsmouth 2001 2004 2007
Coventry 2001 2004 2007
Providence 2002 2005 2008
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
Tiverton 2005 2008 2011
Newport 2005 2008 2011
New Shoreham 2005 2008 2011
Narragansett 2005 2008 2011
Exeter 2005 2008 2011
Hopkinton 2005 2008 2011
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
Bristol 2007 2010 2013
Charlestown 2007 2010 2013
East Greenwich 2008 2011 2014
Cranston 2008 2011 2014
Barrington 2008 2011 2014
Warwick 2009 2012 2015
Warren 2009 2012 2015
East Providence 2009 2012 2015
The implementation date for the above schedule shall be December
31st of the stated year. Upon the completion of the update and
revaluation schedule above, 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. (C) No later than February 1, 1998,
the director of the Department of Administration 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. (D) The costs incurred by the towns and
cities for the first update shall be borne by the state in an
amount not to exceed fifteen dollars ($15.00) 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 ten dollars ($10.00) 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
six dollars ($6.00) per parcel) and the town or city shall pay
forty percent (40%); provided, however, 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 and towns for
all updates required by this section. (E) 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 (D) above based upon
existing market conditions. (F) 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, will
not be required to have its values updated pursuant to section
44-5-11.6, and such property shall not be eligible for the reimbursement
provisions of section 44-5-11.6(e). 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
will be eligible for state reimbursement pursuant to section 44-5-11.6(e),
provided that these properties were revalued as part of that city
or town's most recent property revaluation. (G) No city or town
shall be 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 (E) above. (H) Any city
or town who fails to conduct an update or revaluation as required
by this section, shall be subject to the provisions in section
45-13-1.1. (I) 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 assembly.
SECTION 2. This act shall take effect upon passage.
