CHAPTER 44-5
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.
§ 44-5-3 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§ 44-5-6 Repealed.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.
§ 44-5-9 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§ 44-5-11 Repealed.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.
§ 44-5-11.15 Authority to extend homestead exemption.
§ 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.
§ 44-5-69.1 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.
§ 44-5-75 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.