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CHAPTER 44-5 - Levy and Assessment of Local Taxes

• § 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.
• § 44-5-3 - 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• § 44-5-6 - [Repealed.].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.
• § 44-5-9 - Deductions and penalties to insure prompt payment.
• § 44-5-10 - Interest forgiven during wartime military service.
• § 44-5-11 - [Repealed.].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.
• § 44-5-12 - Assessment at full and fair cash value.
• § 44-5-12.1 - Assessment of tangible personal property.
• § 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.
• § 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.
• § 44-5-14 - [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 and Smithfield – Property tax classification.
• § 44-5-20.06 - Westerly and Smithfield – Property tax classification – List of ratable property.
• § 44-5-20.07 - Westerly and Smithfield – Property tax classification – Duties of assessor.
• § 44-5-20.08 - Westerly and Smithfield – 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 - Johnston – Property tax classification.
• § 44-5-20.12 - Johnston – Property tax classification and valuation.
• § 44-5-20.13 - Johnston – Property tax classification – Tax levy determination.
• § 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.
• § 44-5-32 - 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 assessment stabilization.
• § 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 - Warwick – Property tax classification – Eligibility.
• § 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 - Warren – Property tax classifications. – List of ratable property.
• § 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 – Publication of property tax data.
• § 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.
• § 44-5-75 - 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.
• § 44-5-78 - 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.