Rhode IslandH62322025 Regular SessionHouseWALLET

AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES .

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Pawtucket caps property tax rate differences

Pawtucket's finance director can set different tax rates by property class, but rates must be uniform within each class. Each year, Class 2 and Class 5 rates cannot exceed 175% of the Class 1 rate. By June 15 each year, the assessor must determine full and fair cash values and assessed values for each class. For mixed-use real estate, the assessor must divide its value proportionally among the applicable classes. Actual tax bills depend on the rates and assessed values; the law sets no specific household savings.

Pawtucket expands owner-occupied home tax class

Effective upon passage, the law lets Pawtucket adopt a five-class property tax system. Class 1 expands from homes with up to five units to six, with at least one owner-occupied unit. It also includes all owner-occupied mobile and manufactured homes. Class 5 covers homes with up to five units and no owner-occupied units, including mobile and manufactured homes. Class 2 covers commercial and industrial property, six-unit homes without owner occupants, and all residential buildings above six units. Class 3 covers taxable tangible personal property; Class 4 covers vehicles and trailers subject to the vehicle excise tax. These classifications do not set a specific tax bill.

Sponsors & Cosponsors

Sponsor

Mary Messier
Democratic • House

Cosponsors

Cherie L. Cruz
Democratic • House
Deborah A. Fellela
Democratic • House
Jenni A. Furtado
Democratic • House
Patricia A. Serpa
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 72 • No: 0

House vote • 5/27/2025

LEVY & ASSESSMENT OF LOCAL TAXES PASSAGE