Chapter 5
Levy and Assessment of Local Taxes

Index of Sections

§ 44-5-1. Powers of city or town electors to levy — Date of assessment of valuations.

§ 44-5-2. Maximum levy.

§ 44-5-2.1. Jamestown — Maximum levy.

§ 44-5-2.2. West Warwick — Maximum levy.

§ 44-5-2.3. Scituate — Maximum levy.

§ 44-5-3. Ratable property of a city or town — Definitions.

§ 44-5-4. Purpose of tax levied by city or town electors.

§ 44-5-5. Determination of date on which taxes due — Penalties on delinquencies.

§ 44-5-6. Repealed.

§ 44-5-7. Provision for municipal installment payments.

§ 44-5-8. Form of option for quarterly payment.

§ 44-5-8.1. Waiver of interest on overdue quarterly tax payments.

§ 44-5-8.2. Johnston — Tax amnesty period.

§ 44-5-8.3. Coventry — Tax amnesty period.

§ 44-5-8.4. Woonsocket — Tax amnesty periods.

§ 44-5-8.5. Woonsocket — Tax amnesty periods.

§ 44-5-8.6. East Providence — Tax amnesty periods — Real property tax payments.

§ 44-5-8.7. East Providence — Tax amnesty periods — Tangible and motor vehicle taxes.

§ 44-5-9. Deductions and penalties to insure prompt payment.

§ 44-5-10. Interest forgiven during wartime military service.

§ 44-5-10.1. Tax payment relief during periods of governmental cessation of operations.

§ 44-5-11. Repealed.

§ 44-5-11.1. Certification of businesses and employees engaged in revaluing property.

§ 44-5-11.2. Purpose of training and certification provisions.

§ 44-5-11.3. Annual training institute for tax assessors.

§ 44-5-11.4. Technology grants for property tax administration.

§ 44-5-11.5. Legislative findings — Revaluation cycle.

§ 44-5-11.6. Assessment of valuations — Apportionment of levies.

§ 44-5-11.7. Permanent legislative oversight commission.

§ 44-5-11.8. Tax classification.

§ 44-5-11.9. West Warwick — Residential real estate classification.

§ 44-5-11.10. Real estate tax classification — East Providence.

§ 44-5-11.11. Residential real estate classification — West Greenwich.

§ 44-5-11.12. Residential real estate classification — Glocester.

§ 44-5-11.13. Homestead exemption in the town of Glocester.

§ 44-5-11.14. Commercial/residential real estate classification — Narragansett.

§ 44-5-11.15. Authority to extend homestead exemption.

§ 44-5-11.16.   Tax classification — Cumberland.

§ 44-5-11.17. Division of municipal finance classification exemption authority.

§ 44-5-12. Assessment at full and fair cash value.

§ 44-5-12.1. Assessment of tangible personal property.

§ 44-5-12.2. Tangible personal property exemption — Tax rate cap.

§ 44-5-13. Assessment and apportionment according to law — Date of assessment.

§ 44-5-13.1. Duties of assessors with respect to forms.

§ 44-5-13.2. South Kingstown — Assessment and taxation of new real estate construction.

§ 44-5-13.2.1. West Warwick — Assessment and taxation of new real estate construction.

§ 44-5-13.2.2. Barrington — Assessment and taxation of new real estate construction.

§ 44-5-13.2.3. Warwick — Assessment and taxation of certain improvements to real estate.

§ 44-5-13.2.4. Newport — Assessment and taxation of new real estate construction.

§ 44-5-13.2.5. Pawtucket — Exemption for residential improvements and alterations.

§ 44-5-13.3. Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.4. Richmond — Assessment and taxation of new real estate construction.

§ 44-5-13.5. Richmond — Reduction in assessed value of real estate — Removal of damaged buildings.

§ 44-5-13.6. Coventry — Assessment and taxation of new real estate construction.

§ 44-5-13.7. Coventry — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.8. Newport — Assessment and taxation of new real estate construction.

§ 44-5-13.9. Newport — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.10. Hopkinton — Assessment and taxation of new real estate construction.

§ 44-5-13.11. Qualifying low-income housing — Assessment and taxation.

§ 44-5-13.12. North Kingstown — Assessment and taxation of new real estate construction.

§ 44-5-13.13. Portsmouth — Assessment and taxation of new real estate construction.

§ 44-5-13.14. Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.15. East Greenwich — Assessment and taxation of new real estate construction.

§ 44-5-13.16. Cumberland — Assessment and taxation of new real estate construction.

§ 44-5-13.17. North Providence — Assessment and taxation of new real estate construction.

§ 44-5-13.18. Smithfield — Assessment and taxation of real estate construction.

§ 44-5-13.19. Westerly — Assessment and taxation of new real estate construction.

§ 44-5-13.20. Burrillville — Assessment and taxation of new real estate construction.

§ 44-5-13.21. Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).

§ 44-5-13.22. Scituate — Assessment and taxation of new real estate construction.

§ 44-5-13.23. North Smithfield — Assessment and taxation and new real estate construction.

§ 44-5-13.24. North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings.

§ 44-5-13.25. Narragansett — Assessment and taxation of new real estate construction.

§ 44-5-13.26. Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.27. Tiverton — Assessment and taxation of new real estate construction and subdivision of land.

§ 44-5-13.28. Middletown — Assessment and taxation of new real estate construction.

§ 44-5-13.29. Middletown — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.30. Foster — Assessment and taxation of new real estate construction and newly created lots.

§ 44-5-13.31. Johnston — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-13.32. Johnston — Assessment and taxation of new real estate construction.

§ 44-5-13.33. Bristol — Assessment and taxation of new real estate construction.

§ 44-5-13.34. Bristol — Reduction in assessed value of real estate — Removal of damaged buildings.

§ 44-5-13.35. Lincoln — Assessment and taxation of new real estate construction.

§ 44-5-13.36. Warwick — Assessment and taxation of new real estate construction.

§ 44-5-13.37. Assessment and taxation of new real estate construction and new lots in the town of Warren.

§ 44-5-13.38. Assessment and taxation of new real estate construction in the town of Exeter.

§ 44-5-13.39. West Greenwich — Assessment and taxation of new real estate construction.

§ 44-5-13.40. Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.

§ 44-5-14. Repealed.

§ 44-5-15. Notice of assessors’ meetings — Notice by taxpayer of intent to bring in account.

§ 44-5-16. Oath to account brought in — Remedies after failure to bring in account — Effect on proration.

§ 44-5-17. Assessment of property covered by account.

§§ 44-5-18, 44-5-19. Repealed.

§ 44-5-20. List of ratable property.

§ 44-5-20.01. Central Falls — Property tax classification — Eligibility.

§ 44-5-20.02. Central Falls — Property tax classification — List of ratable property.

§ 44-5-20.03. Central Falls — Property tax classification — Duties of the assessor.

§ 44-5-20.04. Central Falls — Property tax classification — Procedures for adopting — Tax levy determination.

§ 44-5-20.05. Westerly — Property tax classification.

§ 44-5-20.06. Westerly — Property tax classification — List of ratable property.

§ 44-5-20.07. Westerly — Property tax classification — Duties of assessor.

§ 44-5-20.08. Westerly — Property tax classification — Tax levy determination.

§ 44-5-20.1. Pawtucket — Property tax classification — Eligibility.

§ 44-5-20.2. Pawtucket — Property tax classification — List of ratable property.

§ 44-5-20.3. Pawtucket — Property tax classification — Duties of assessor and finance director.

§ 44-5-20.3.1. Property tax classification in Pawtucket — Tax levy determination.

§ 44-5-20.4. Pawtucket — Property tax classification — Compliance with state law.

§ 44-5-20.5. Pawtucket — Property tax classification — Procedures for adopting.

§§ 44-5-20.6 — 44-5-20.9. Repealed.

§ 44-5-20.10. Johnston — Property tax classification authorized.

§ 44-5-20.11. [Repealed.]

§ 44-5-20.12. [Repealed.]

§ 44-5-20.13. [Repealed.]

§ 44-5-20.13.1. Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston.

§§ 44-5-20.14, 44-5-20.15. Repealed.

§ 44-5-20.16. Smithfield — Property tax classification and valuation.

§ 44-5-20.17. Smithfield — Property tax classification — Tax levy determination.

§ 44-5-20.18. North Smithfield — Property tax classification.

§ 44-5-20.19. North Smithfield — Property tax classification — List of ratable property.

§ 44-5-20.20. North Smithfield — Property tax classification — Duties of assessor.

§ 44-5-20.21. North Smithfield — Property tax classification — Tax levy determination.

§ 44-5-20.22. Cranston — Property tax classification.

§ 44-5-20.23. Cranston — Property tax classification — List of ratable property.

§ 44-5-20.24. Cranston — Property tax classification — Duties of assessor.

§ 44-5-20.25. Cranston — Property tax classification — Tax levy determination.

§ 44-5-20.26. East Providence — Property tax classification — List of ratable property.

§ 44-5-20.27. East Providence — Property tax classification — Duties of assessor.

§ 44-5-20.28. East Providence — Property tax classification — Tax levy determination.

§ 44-5-20.29. Property tax classification — Lincoln — Tax levy determination.

§ 44-5-21. Repealed.

§ 44-5-22. Certification of tax roll.

§ 44-5-23. Assessment of back taxes on real estate.

§ 44-5-24. Notice and procedure for collection of back taxes.

§ 44-5-25. Vessels engaged in foreign commerce — Taxation.

§ 44-5-25.1. Houseboats — Taxation — Definitions.

§ 44-5-26. Petition in superior court for relief from assessment.

§ 44-5-27. Exclusiveness of remedy by petition.

§ 44-5-28. Collection proceedings not stayed by petition.

§ 44-5-29. Service and return of citation — Procedural rules — Jurisdiction of court.

§ 44-5-30. Judgment on petition where taxpayer has filed account.

§ 44-5-31. Judgment where taxpayer has not filed account.

§ 44-5-31.1. Burrillville — Judgment.

§ 44-5-32. Execution and filing of assessment.

§ 44-5-33. Copy of assessment to treasurer.

§ 44-5-34. Warrant for collection.

§ 44-5-35. Providence — Collection procedure.

§ 44-5-36. Pawtucket — Collection procedure.

§ 44-5-37. Cranston — Collection procedure.

§ 44-5-38. Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.

§ 44-5-38.1. Repealed.

§ 44-5-39. Land use change tax.

§ 44-5-39.1. Recording required.

§ 44-5-40. Procedures for collecting land use change tax.

§ 44-5-41. Condemnation not to result in land use change tax.

§ 44-5-42. Exemption of certain farm property.

§ 44-5-42.1. Repealed.

§ 44-5-43. Definitions.

§ 44-5-44. Collection and publication of property tax data.

§ 44-5-45. Severability of §§ 44-5-43 — 44-5-45.

§ 44-5-46. Severability.

§ 44-5-47. Repealed.

§ 44-5-48. Municipal revaluation — Registration.

§ 44-5-49. Municipal revaluation — Rules and regulations — Investigation.

§ 44-5-50. Contract for revaluation — Certified copy.

§ 44-5-51. Little Compton — Exemption of commercial fishers.

§ 44-5-52. Burrillville — Property tax classification authorized.

§ 44-5-53. Burrillville — Property tax classification — List of ratable property.

§ 44-5-54. Burrillville — Property tax classification — Duties of the assessor.

§ 44-5-55. Burrillville — Property tax classification — Procedures for adopting — Tax levy determination.

§ 44-5-55.1. Burrillville — Tax levy assessment stabilization.

§ 44-5-55.2. [Repealed.]

§ 44-5-56. North Providence — Property tax classification — Eligibility.

§ 44-5-57. North Providence — Property tax classification — List of ratable property.

§ 44-5-58. North Providence — Property tax classification — Duties of assessor.

§ 44-5-59. North Providence — Property tax classification — Procedure for adopting.

§ 44-5-60. North Providence — Homestead exemptions.

§ 44-5-60.1. Johnston — Homestead exemptions.

§ 44-5-61. Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.

§ 44-5-61.1. Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city.

§ 44-5-61.2. Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city.

§ 44-5-62. Cranston — Homestead exemption.

§ 44-5-63. Barrington — Property tax classifications — List of ratable property.

§ 44-5-64. Barrington — Property tax classification — Tax levy determination.

§ 44-5-65. East Greenwich — Homestead exemption.

§ 44-5-66. Property tax classification — Mobile and manufactured homes.

§ 44-5-67. Property tax classification — Eligibility.

§ 44-5-67.1. Warwick — Property tax classification — List of ratable property.

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

§ 44-5-67.3. Warwick — Reduction in assessed value of real estate upon demolition of buildings.

§ 44-5-68. [Repealed.]

§ 44-5-68.1. Warren — Property tax classification. — Tax levy determination.

§ 44-5-68.2. Warren — Property tax classification. — Tax levy determination.

§ 44-5-69. Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data.

§ 44-5-69.1. Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination.

§ 44-5-70. East Providence — Homestead exemption.

§ 44-5-71. Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.

§ 44-5-72. Jamestown — Assessment and taxation of new real estate construction.

§ 44-5-73. Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.

§ 44-5-74. Woonsocket — Property tax classification — Authorization.

§ 44-5-74.1. Woonsocket — List of ratable property.

§ 44-5-74.2. Woonsocket — Valuation of ratable property.

§ 44-5-74.3. Woonsocket — Procedure for adopting tax rates.

§ 44-5-74.4. Woonsocket — Supplemental tax.

§ 44-5-74.5. Woonsocket — Exemption for elderly residents.

§ 44-5-75. Woonsocket — Homestead exemption.

§ 44-5-76. East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure.

§ 44-5-76.1. Newport — Property tax classification — List of ratable property.

§ 44-5-76.2. Newport — Property tax classification.

§ 44-5-76.3. Newport — Property tax classification — Procedure for adopting.

§ 44-5-77. Providence — Cooperative housing corporation property exemption.

§ 44-5-77.1. Providence — Cooperative housing corporation — Tax rates.

§ 44-5-78. Newport — Homestead exemption.

§ 44-5-78.1. Newport — Exemption for elderly and disabled residents.

§ 44-5-79. Little Compton — Property tax classification.

§ 44-5-80. Homestead exemption in the town of West Greenwich.

§ 44-5-81. Pawtucket — Waiver of interest.

§ 44-5-82. Cumberland homestead exemption.

§ 44-5-83. Annual training institute for local tax collectors.

§ 44-5-84. Town of East Greenwich — Exemption for elderly, disabled, and military service.

§ 44-5-85. Narragansett homestead exemption.

§ 44-5-86. The Neil J. Houston, Jr. Residential Re-entry Center.

§ 44-5-87. Property tax credit in exchange for volunteer services performed by persons over age sixty (60).

§ 44-5-88. Tax amnesty.