Title 44, Title 44 Title 44

(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to, and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel…

(a) The owner of record of new construction of real estate in the town of Johnston, completed after any assessment date, is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for t…

(a) Completed new construction of real estate in the town of Bristol completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for w…

(a) Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, th…

(a) Construction of real estate in the town of Lincoln, except accessory structures, completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the construction is first used for the p…

(a) Completed new construction of real estate in the city of Warwick completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for w…

(a) Completed new construction of real estate in the town of Warren completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for wh…

(a) Completed new construction of real estate in the town of Exeter completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for wh…

(a) Completed new construction of real estate in the town of West Greenwich completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpos…

(a) Completed new construction of real estate in the town of Richmond completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for …

(a) Notwithstanding any other provision of chapter 5 of title 44, each municipality shall exempt from taxation the real property of the surviving spouse of any law enforcement officer or firefighter who was killed in the line of duty, who occupies the real property as his or her …

(a) Completed new construction of real estate, including manufactured homes or dwellings or living units on leased land, in the city of Woonsocket completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of use and occupancy i…

(a) Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, th…

(a) Completed new construction of real estate in the town of Coventry completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for …

(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from …

(a) Completed new construction of real estate completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed…

(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from …

(a) Before assessing any valuations of tangible personal property, the assessors of all the cities and towns shall cause printed notices of the requirement to file an account required by subsection (b) to be posted in four (4) public places in their respective city or town, for t…

(a) Every person bringing in any account shall make oath before some notary public or other person authorized to administer oaths in the place where the oath is administered that the account by that person exhibited contains, to the best of their knowledge and belief, a true and …

If any person brings in an account as provided in § 44-5-15(b), the assessors shall nevertheless assess the person’s tangible personal property at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.

(a) Through and including its fiscal year 2007, a city or town may levy a tax in an amount not more than five and one-half percent (5.5%) in excess of the amount levied and certified by that city or town for the prior year. Through and including its fiscal year 2007, but in no fi…

(a) Notwithstanding any other provisions of this chapter, in connection with the change of Jamestown’s fiscal year from March 1 to June 30, the town may levy a tax for its extended fiscal year in excess of five and one-half percent (5.5%) in excess of the amount levied and certif…

(a) Findings. The general assembly makes the following findings of fact: (1) Various sections of several towns in the state, including, but not limited to, the town of West Warwick, are deteriorated, blighted areas which have created very difficult challenges to economic developm…

(a) Notwithstanding any other provisions of this chapter, in connection with the change of Scituate’s fiscal year from April 1 to June 30, the town may levy a tax for its extended fiscal year in excess of four percent (4.0%) in excess of the amount levied and certified by the tow…

Notwithstanding any other provisions of this chapter, the city of Woonsocket may levy a tax for the 2026 fiscal year at a rate of five and one-half percent (5.5%) in excess of the amount levied and certified by the city for the prior year.

The assessors shall make a list containing the true, full, and fair cash value or a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate, tangible personal property except manufact…

The city of Central Falls is authorized to adopt a system of property tax classification.

(a) Notwithstanding any provision within § 44-5-11.8 to the contrary, on or before June 1, except in 1990, in which case the time is thirty (30) days after June 1, 1990, the assessor in the city of Central Falls, after certification for classification, shall submit to the directo…

(a) The assessor of the city of Central Falls shall at the appointed time make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation in the city, and the determination is the assessed valuation of ratable property and motor ve…

The tax assessor, with the approval of the city council by resolution, shall annually determine the percentage of the tax levy to be apportioned each class of property and establish a tax rate which equalizes as much as possible the rate of tax for each class of property.

The town of Westerly may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.06 — 44-5-20.08.

Upon adoption of a system of classification of taxable property by the town of Westerly, all ratable property in the town of Westerly shall be classified by the assessor as follows: (1) Class 1: In the town of Westerly, all ratable real estate and tangible personal property. (2) …

(a) The assessor of the town of Westerly, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, and determine the assessed valuation of each property class. (b) The assessor shall…

The assessor of the town of Westerly shall provide to the town council of Westerly a list containing the full and fair cash valuation of each property class, and with the approval of the town of Westerly town council, annually determine the percentages of the tax levy to be appor…

Notwithstanding any provisions to the contrary, the city of Pawtucket is authorized to adopt a system of property tax classification.

The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property as follows: (1) Class one: all residential real estate that consists of not more than five (5) dwelling units; (2) Class two: all commercia…

(a) The town council for the town of Johnston may by ordinance, provide that the payment of property taxes on a single family dwelling owned and occupied by a senior citizen, disabled citizen or disabled veteran be partially deferred until the property is disposed by reason of de…

(a) The assessor of the town of Smithfield, on or before June 1 of each year, shall make full and fair cash valuation of each property class as identified in subsection (b) of this section and notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage…

The assessor shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax …

The town of North Smithfield may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.19 — 44-5-20.21.

(a) Upon adoption of a system of classification of taxable property by the town of North Smithfield, all ratable property in the town of North Smithfield shall be classified by the assessor as follows: (1) Class 1: all residential real estate, which consists of not more than five…

(a) Under the system of classification of taxable property adopted by the city of Pawtucket, all ratable property in the city of Pawtucket shall be classified by the assessor as follows: (1) Class 1: all residential real estate that consists of not more than six (6) dwelling unit…

(a) The assessor of the town of North Smithfield, on or before June 1 each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class. (b) The as…

The assessor shall provide to the town council a list containing the full and fair cash valuation of each property class, and with the approval of the town council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually appl…

The city of Cranston may, by resolution or ordinance adopted by its city council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.23 — 44-5-20.25.

Upon adoption of a system of classification of taxable property by the city of Cranston, all ratable property in the city of Cranston shall be classified by the assessor as follows: (1) Class 1: In the city of Cranston, all ratable real estate and tangible personal property. (2) …