Chapter

Levy and Assessment of Local Taxes

R.I. Gen. Laws § 44-5-1— Powers of city or town electors to levy — Date of assessment of valuations
R.I. Gen. Laws § 44-5-2— Maximum levy
R.I. Gen. Laws § 44-5-2.1— Jamestown — Maximum levy
R.I. Gen. Laws § 44-5-2.2— West Warwick — Maximum levy
R.I. Gen. Laws § 44-5-2.3— Scituate — Maximum levy
R.I. Gen. Laws § 44-5-2.4— Woonsocket — Maximum levy
R.I. Gen. Laws § 44-5-3— Ratable property of a city or town — Definitions
R.I. Gen. Laws § 44-5-4— Purpose of tax levied by city or town electors
R.I. Gen. Laws § 44-5-5— Determination of date on which taxes due — Penalties on delinquencies
R.I. Gen. Laws § 44-5-6— Repealed
R.I. Gen. Laws § 44-5-7— Provision for municipal installment payments
R.I. Gen. Laws § 44-5-8— Form of option for quarterly payment
R.I. Gen. Laws § 44-5-8.1— Waiver of interest on overdue quarterly tax payments
R.I. Gen. Laws § 44-5-8.2— Johnston — Tax amnesty period
R.I. Gen. Laws § 44-5-8.3— Coventry — Tax amnesty period
R.I. Gen. Laws § 44-5-8.4— Woonsocket — Tax amnesty periods
R.I. Gen. Laws § 44-5-8.5— Woonsocket — Tax amnesty periods
R.I. Gen. Laws § 44-5-8.6— East Providence — Tax amnesty periods — Real property tax payments
R.I. Gen. Laws § 44-5-8.7— East Providence — Tax amnesty periods — Tangible and motor vehicle taxes
R.I. Gen. Laws § 44-5-9— Deductions and penalties to insure prompt payment
R.I. Gen. Laws § 44-5-10— Interest forgiven during wartime military service
R.I. Gen. Laws § 44-5-10.1— Tax payment relief during periods of governmental cessation of operations
R.I. Gen. Laws § 44-5-11— Repealed
R.I. Gen. Laws § 44-5-11.1— Certification of businesses and employees engaged in revaluing property
R.I. Gen. Laws § 44-5-11.2— Purpose of training and certification provisions
R.I. Gen. Laws § 44-5-11.3— Annual training institute for tax assessors
R.I. Gen. Laws § 44-5-11.4— Technology grants for property tax administration
R.I. Gen. Laws § 44-5-11.5— Legislative findings — Revaluation cycle
R.I. Gen. Laws § 44-5-11.6— Assessment of valuations — Apportionment of levies
R.I. Gen. Laws § 44-5-11.7— Permanent legislative oversight commission
R.I. Gen. Laws § 44-5-11.8— Tax classification
R.I. Gen. Laws § 44-5-11.9— West Warwick — Residential real estate classification
R.I. Gen. Laws § 44-5-11.10— Real estate tax classification — East Providence
R.I. Gen. Laws § 44-5-11.11— Residential real estate classification — West Greenwich
R.I. Gen. Laws § 44-5-11.12— Residential real estate classification — Glocester
R.I. Gen. Laws § 44-5-11.13— Homestead exemption in the town of Glocester
R.I. Gen. Laws § 44-5-11.14— Commercial/residential real estate classification — Narragansett
R.I. Gen. Laws § 44-5-11.15— Authority to extend homestead exemption
R.I. Gen. Laws § 44-5-11.16— Tax classification — Cumberland
R.I. Gen. Laws § 44-5-11.17— Division of municipal finance classification exemption authority
R.I. Gen. Laws § 44-5-11.18— Tax classification — Providence
R.I. Gen. Laws § 44-5-12— Assessment at full and fair cash value
R.I. Gen. Laws § 44-5-12.1— Assessment of tangible personal property
R.I. Gen. Laws § 44-5-12.2— Tangible personal property exemption — Tax rate cap
R.I. Gen. Laws § 44-5-13— Assessment and apportionment according to law — Date of assessment
R.I. Gen. Laws § 44-5-13.1— Duties of assessors with respect to forms
R.I. Gen. Laws § 44-5-13.2— South Kingstown — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.2.1— West Warwick — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.2.2— Barrington — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.2.3— Warwick — Assessment and taxation of certain improvements to real estate
R.I. Gen. Laws § 44-5-13.2.4— Newport — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.2.5— Pawtucket — Exemption for residential improvements and alterations
R.I. Gen. Laws § 44-5-13.3— Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.4— Richmond — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.5— Richmond — Reduction in assessed value of real estate — Removal of damaged buildings
R.I. Gen. Laws § 44-5-13.6— Coventry — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.7— Coventry — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.8— Newport — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.9— Newport — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.10— Hopkinton — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.11— Qualifying low-income housing — Assessment and taxation
R.I. Gen. Laws § 44-5-13.12— North Kingstown — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.13— Portsmouth — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.14— Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.15— East Greenwich — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.16— Cumberland — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.17— North Providence — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.18— Smithfield — Assessment and taxation of real estate construction
R.I. Gen. Laws § 44-5-13.19— Westerly — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.20— Burrillville — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.21— Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16)
R.I. Gen. Laws § 44-5-13.22— Scituate — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.23— North Smithfield — Assessment and taxation and new real estate construction
R.I. Gen. Laws § 44-5-13.24— North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings
R.I. Gen. Laws § 44-5-13.25— Narragansett — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.26— Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.27— Tiverton — Assessment and taxation of new real estate construction and subdivision of land
R.I. Gen. Laws § 44-5-13.28— Middletown — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.29— Middletown — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.30— Foster — Assessment and taxation of new real estate construction and newly created lots
R.I. Gen. Laws § 44-5-13.31— Johnston — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-13.32— Johnston — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.33— Bristol — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.34— Bristol — Reduction in assessed value of real estate — Removal of damaged buildings
R.I. Gen. Laws § 44-5-13.35— Lincoln — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.36— Warwick — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.37— Assessment and taxation of new real estate construction and new lots in the town of Warren
R.I. Gen. Laws § 44-5-13.38— Assessment and taxation of new real estate construction in the town of Exeter
R.I. Gen. Laws § 44-5-13.39— West Greenwich — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-13.40— Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty
R.I. Gen. Laws § 44-5-13.41— Woonsocket — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-14— Repealed
R.I. Gen. Laws § 44-5-15— Notice by taxpayer of intent to bring in account for tangible personal property
R.I. Gen. Laws § 44-5-16— Oath to account brought in — Remedies after failure to bring in account — Effect on proration
R.I. Gen. Laws § 44-5-17— Assessment of property covered by account
R.I. Gen. Laws § 44-5-18— Repealed
R.I. Gen. Laws § 44-5-19— Repealed
R.I. Gen. Laws § 44-5-20— Repealed
R.I. Gen. Laws § 44-5-20.1— Pawtucket — Property tax classification — Eligibility
R.I. Gen. Laws § 44-5-20.01— Central Falls — Property tax classification — Eligibility
R.I. Gen. Laws § 44-5-20.02— Central Falls — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-20.2— Pawtucket — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-20.03— Central Falls — Property tax classification — Duties of the assessor
R.I. Gen. Laws § 44-5-20.3— Pawtucket — Property tax classification — Duties of assessor and finance director
R.I. Gen. Laws § 44-5-20.3.1— Property tax classification in Pawtucket — Tax levy determination
R.I. Gen. Laws § 44-5-20.04— Central Falls — Property tax classification — Procedures for adopting — Tax levy determination
R.I. Gen. Laws § 44-5-20.4— Pawtucket — Property tax classification — Compliance with state law
R.I. Gen. Laws § 44-5-20.05— Westerly — Property tax classification
R.I. Gen. Laws § 44-5-20.5— Pawtucket — Property tax classification — Procedures for adopting
R.I. Gen. Laws § 44-5-20.06— Westerly — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-20.6— Repealed
R.I. Gen. Laws § 44-5-20.07— Westerly — Property tax classification — Duties of assessor
R.I. Gen. Laws § 44-5-20.08— Westerly — Property tax classification — Tax levy determination
R.I. Gen. Laws § 44-5-20.10— Johnston — Property tax classification authorized
R.I. Gen. Laws § 44-5-20.11— [Repealed.]
R.I. Gen. Laws § 44-5-20.12— [Repealed.]
R.I. Gen. Laws § 44-5-20.13— [Repealed.]
R.I. Gen. Laws § 44-5-20.13.1— Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston
R.I. Gen. Laws § 44-5-20.14— Repealed
R.I. Gen. Laws § 44-5-20.15— Repealed
R.I. Gen. Laws § 44-5-20.16— Smithfield — Property tax classification, levy determination and valuation
R.I. Gen. Laws § 44-5-20.17— Smithfield — Property tax classification — Tax levy determination
R.I. Gen. Laws § 44-5-20.18— North Smithfield — Property tax classification
R.I. Gen. Laws § 44-5-20.19— North Smithfield — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-20.20— North Smithfield — Property tax classification — Duties of assessor
R.I. Gen. Laws § 44-5-20.21— North Smithfield — Property tax classification — Tax levy determination
R.I. Gen. Laws § 44-5-20.22— Cranston — Property tax classification
R.I. Gen. Laws § 44-5-20.23— Cranston — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-20.24— Cranston — Property tax classification — Duties of assessor
R.I. Gen. Laws § 44-5-20.25— Cranston — Property tax classification — Tax levy determination
R.I. Gen. Laws § 44-5-20.26— East Providence — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-20.27— East Providence — Property tax classification — Duties of assessor
R.I. Gen. Laws § 44-5-20.28— East Providence — Property tax classification — Tax levy determination
R.I. Gen. Laws § 44-5-20.29— Property tax classification — Lincoln — Tax levy determination
R.I. Gen. Laws § 44-5-21— Repealed
R.I. Gen. Laws § 44-5-22— Certification of tax roll
R.I. Gen. Laws § 44-5-23— Assessment of back taxes on real estate
R.I. Gen. Laws § 44-5-24— Notice and procedure for collection of back taxes
R.I. Gen. Laws § 44-5-25— Vessels engaged in foreign commerce — Taxation
R.I. Gen. Laws § 44-5-25.1— Houseboats — Taxation — Definitions
R.I. Gen. Laws § 44-5-26— Petition in superior court for relief from assessment
R.I. Gen. Laws § 44-5-27— Exclusiveness of remedy by petition
R.I. Gen. Laws § 44-5-28— Collection proceedings not stayed by petition
R.I. Gen. Laws § 44-5-29— Service and return of citation — Procedural rules — Jurisdiction of court
R.I. Gen. Laws § 44-5-30— Judgment on petition
R.I. Gen. Laws § 44-5-31— [Repealed.]
R.I. Gen. Laws § 44-5-31.1— Burrillville — Judgment
R.I. Gen. Laws § 44-5-32— Execution and filing of assessment
R.I. Gen. Laws § 44-5-33— Copy of assessment to treasurer
R.I. Gen. Laws § 44-5-34— Warrant for collection
R.I. Gen. Laws § 44-5-35— Providence — Collection procedure
R.I. Gen. Laws § 44-5-36— Pawtucket — Collection procedure
R.I. Gen. Laws § 44-5-37— Cranston — Collection procedure
R.I. Gen. Laws § 44-5-38— Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer
R.I. Gen. Laws § 44-5-38.1— Repealed
R.I. Gen. Laws § 44-5-39— Land use change tax
R.I. Gen. Laws § 44-5-39.1— Recording required
R.I. Gen. Laws § 44-5-40— Procedures for collecting land use change tax
R.I. Gen. Laws § 44-5-41— Condemnation not to result in land use change tax
R.I. Gen. Laws § 44-5-42— Exemption of certain farm property
R.I. Gen. Laws § 44-5-42.1— Repealed
R.I. Gen. Laws § 44-5-43— Definitions
R.I. Gen. Laws § 44-5-44— Collection and publication of property tax data
R.I. Gen. Laws § 44-5-45— Severability of §§ 44-5-43 — 44-5-45
R.I. Gen. Laws § 44-5-46— Severability
R.I. Gen. Laws § 44-5-47— Repealed
R.I. Gen. Laws § 44-5-48— Municipal revaluation — Registration
R.I. Gen. Laws § 44-5-49— Municipal revaluation — Rules and regulations — Investigation
R.I. Gen. Laws § 44-5-50— Contract for revaluation — Certified copy
R.I. Gen. Laws § 44-5-51— Little Compton — Exemption of commercial fishers
R.I. Gen. Laws § 44-5-52— Burrillville — Property tax classification authorized
R.I. Gen. Laws § 44-5-53— Burrillville — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-54— Burrillville — Property tax classification — Duties of the assessor
R.I. Gen. Laws § 44-5-55— Burrillville — Property tax classification — Procedures for adopting — Tax levy determination
R.I. Gen. Laws § 44-5-55.1— Burrillville — Tax levy assessment stabilization
R.I. Gen. Laws § 44-5-55.2— [Repealed.]
R.I. Gen. Laws § 44-5-56— North Providence — Property tax classification — Eligibility
R.I. Gen. Laws § 44-5-57— North Providence — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-58— North Providence — Property tax classification — Duties of assessor
R.I. Gen. Laws § 44-5-59— North Providence — Property tax classification — Procedure for adopting
R.I. Gen. Laws § 44-5-60— North Providence — Homestead exemptions
R.I. Gen. Laws § 44-5-60.1— Johnston — Homestead exemptions
R.I. Gen. Laws § 44-5-61— Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town
R.I. Gen. Laws § 44-5-61.1— Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city
R.I. Gen. Laws § 44-5-61.2— Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city
R.I. Gen. Laws § 44-5-62— Cranston — Homestead exemption
R.I. Gen. Laws § 44-5-63— Barrington — Property tax classifications — List of ratable property
R.I. Gen. Laws § 44-5-64— Barrington — Property tax classification — Tax levy determination
R.I. Gen. Laws § 44-5-65— East Greenwich — Homestead exemption
R.I. Gen. Laws § 44-5-66— Property tax classification — Mobile and manufactured homes
R.I. Gen. Laws § 44-5-67— Property tax classification — Eligibility
R.I. Gen. Laws § 44-5-67.1— Warwick — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-67.2— Warwick — Property tax classification — Duties of assessor
R.I. Gen. Laws § 44-5-67.3— Warwick — Reduction in assessed value of real estate upon demolition of buildings
R.I. Gen. Laws § 44-5-68— [Repealed.]
R.I. Gen. Laws § 44-5-68.1— Warren — Property tax classification. — Tax levy determination
R.I. Gen. Laws § 44-5-68.2— Warren — Property tax classification. — Tax levy determination
R.I. Gen. Laws § 44-5-69— Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data
R.I. Gen. Laws § 44-5-69.1— Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination
R.I. Gen. Laws § 44-5-70— East Providence — Homestead exemption
R.I. Gen. Laws § 44-5-71— Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings
R.I. Gen. Laws § 44-5-72— Jamestown — Assessment and taxation of new real estate construction
R.I. Gen. Laws § 44-5-73— Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk
R.I. Gen. Laws § 44-5-74— Woonsocket — Property tax classification — Authorization
R.I. Gen. Laws § 44-5-74.1— Woonsocket — List of ratable property
R.I. Gen. Laws § 44-5-74.2— Woonsocket — Valuation of ratable property
R.I. Gen. Laws § 44-5-74.3— Woonsocket — Procedure for adopting tax rates
R.I. Gen. Laws § 44-5-74.4— Woonsocket — Supplemental tax
R.I. Gen. Laws § 44-5-74.5— Woonsocket — Exemption for elderly residents
R.I. Gen. Laws § 44-5-75— Woonsocket — Homestead exemption
R.I. Gen. Laws § 44-5-75.1— Glocester — Supplemental tax
R.I. Gen. Laws § 44-5-76— East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure
R.I. Gen. Laws § 44-5-76.1— Newport — Property tax classification — List of ratable property
R.I. Gen. Laws § 44-5-76.2— Newport — Property tax classification
R.I. Gen. Laws § 44-5-76.3— Newport — Property tax classification — Procedure for adopting
R.I. Gen. Laws § 44-5-77— Providence — Cooperative housing corporation property exemption
R.I. Gen. Laws § 44-5-77.1— Providence — Cooperative housing corporation — Tax rates
R.I. Gen. Laws § 44-5-78— Newport — Homestead exemption
R.I. Gen. Laws § 44-5-78.1— Newport — Exemption for elderly and disabled residents
R.I. Gen. Laws § 44-5-79— Little Compton — Property tax classification
R.I. Gen. Laws § 44-5-80— Homestead exemption in the town of West Greenwich
R.I. Gen. Laws § 44-5-81— Pawtucket — Waiver of interest
R.I. Gen. Laws § 44-5-82— Cumberland homestead exemption
R.I. Gen. Laws § 44-5-83— Annual training institute for local tax collectors
R.I. Gen. Laws § 44-5-84— Town of East Greenwich — Exemption for elderly, disabled, and military service
R.I. Gen. Laws § 44-5-85— Narragansett homestead exemption
R.I. Gen. Laws § 44-5-86— The Neil J. Houston, Jr. Residential Re-entry Center
R.I. Gen. Laws § 44-5-87— Property tax credit in exchange for volunteer services performed by persons over age sixty (60)
R.I. Gen. Laws § 44-5-88— Tax amnesty
R.I. Gen. Laws § 44-5-89— South Kingstown homestead exemption
R.I. Gen. Laws § 44-5-90— Charlestown homestead exemption