Title 44, Title 44 Title 44

The town council of the town of North Smithfield may vote, at a duly noticed public meeting, to grant a partial abatement of taxes for a sum total yearly abatement in the amount of fourteen thousand three hundred dollars ($14,300), for a period of seven (7) years from the date of…

(a) Except as provided in this section, the town council of the town of Burrillville may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal propert…

(a) The town council of the Town of Middletown may, by ordinance, provide for a schedule of exemptions from assessed valuation for real and personal property of property owners or businesses which create jobs in the town and which qualify under such ordinance. (b) The town counci…

(a) Except as provided in this section, the town council of the town of North Providence may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal pro…

(a) Except as provided in this section, the town council of the town of Richmond may vote to authorize, for a period not exceeding twenty (20) years, and subject to the conditions provided in this section, to exempt from payment, in whole or part, real and personal property used …

(a) Except as provided in this section, the town council of the town of South Kingstown may vote to authorize, for a period not exceeding ten (10) years, and subject to the conditions provided in this section, to exempt from payment, in whole or part, real and personal property u…

(a) Except as provided in this section, the town council of the town of West Greenwich may vote to authorize, for a period not exceeding twelve (12) years, and subject to the conditions provided in this section, to exempt from payment, in whole or part, real and personal property…

(a) Except as provided in this section, in order to address the longstanding challenges faced by the town of West Greenwich to meet state and local needs for low- and moderate-income housing pursuant to the provisions of chapter 53 of title 45 and the town of West Greenwich code …

(a) Except as provided in this section, following the recommendation by the Arctic Village Redevelopment Agency of the proposed improvements, including consideration of a PILOT program, the town council of the town of West Warwick may vote to authorize, for a period not exceeding…

All real estate is taxed in the city or town where the real estate is situated.

(a) The fixtures enumerated in § 44-4-3, all motors, machines, equipment, fixtures and tools of all sorts however propelled, in any factory, machine shop, print works, manufacturing, or other establishment of any kind, and all livestock and farming tools on farms; all fixtures, t…

If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the deceased person re…

The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor was properly taxable.

Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.

(a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible personal property has not been s…

If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remai…

The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and…

Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, de…

Any property owned by the state, except land and piers but including any other real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with the property, which is leased or rented for a term of ten (10) or more years…

Commencing with taxes assessed on December 31, 2001, whenever real property is owned by a quasi-public corporation and leased to a tenant which is engaged in any business for profit, and that property is located at an airport terminal building with more than ten thousand (10,000)…

The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagor’s possession.

Estates in the possession of a tenant for life or for a term of ten (10) or more years when by the terms of his or her lease the tenant for years is required to pay the taxes on the estate, may be taxed to the tenant, who, for the purposes of taxation is deemed the owner.

Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of …

If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the …

Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, be apportion…

All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24.

The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not …

No tax previously or hereafter assessed by any town or city upon the property of any resident of this state shall bear interest by reason of the nonpayment of the tax during the duration of, and for a period of six (6) months after the resident’s active service in the military, a…

During periods when either the state or federal government cease the operation of governmental functions, in whole or in part, the city or town council may, by ordinance, provide relief from the payment of any interest, late fees, or penalties on any tax due or payable to the cit…

(a) All persons, firms, associations, partnerships, and corporations engaged in the business of revaluing property for any town or city pursuant to the provisions of § 44-5-11.6 shall be certified by the department of revenue. (b) All employees of persons, firms, associations, pa…

Notwithstanding any provision within § 44-5-11.8 to the contrary: (a) Upon the completion of any comprehensive revaluation in accordance with § 44-5-11.6, the city of East Providence may adopt a tax classification plan by ordinance with the following limitations: (1) The designat…

Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of West Greenwich may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1; and provided, further that the rat…

Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of Glocester may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1 and provided further that the rate appli…

The town council of the town of Glocester is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of Glocester and to grant homestead exemption…

Notwithstanding any provisions of § 44-5-11.8 to the contrary, the town of Narragansett may adopt a separate tax classification for owner occupied mixed use combination commercial and residential properties with five (5) units or less provided that the total commercial portion of…

Any city or town authorized under this chapter to enact a homestead exemption may, by ordinance, provide the homestead exemption to any owner occupied premises in that city or town notwithstanding any law, regulation or ordinance to the contrary.

(a) The assessor of the town of Cumberland shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proportion of th…

Notwithstanding any other provision of law to the contrary, the division of municipal finance (division) within the department of revenue shall have the authority to grant a one-year exemption to any city or town authorized to have a property tax classification structure under th…

Notwithstanding any provision of § 44-5-11.8 to the contrary, the city of Providence may adopt a tax classification with unrestricted tax rates by ordinance as follows: (1) Classes of property. (i)(A) Class 1A: Residential real estate consisting of one dwelling unit. (B) Class 1 …

The purpose of §§ 44-5-11.1 — 44-5-11.3 is to provide a resource to local tax assessors which would improve the methods of property tax assessments; provide for increased capability in the annual maintenance of assessments; integrate technological innovations in property tax admi…

(a) The director of the department of revenue, in cooperation with the Rhode Island association of assessing officers shall establish and conduct an annual training institute for local tax assessors. The training institute shall consist of certified training courses in such areas…

The director of the department of revenue may establish a local grant-in-aid program whereby cities and towns may purchase microcomputers to be used for the purpose of property tax administration. The director shall also cause to be prepared and distributed to all cities and town…

It is found and declared that: (1) Rhode Island property taxes continue to play a significant role in the financing of local educational and municipal services. The general assembly recognizes that the way the property tax is assessed, levied and collected can be improved to prov…

(a) Notwithstanding the provisions of § 44-5-11 [repealed], beginning on December 31, 2000, the assessors in the several towns and cities shall conduct an update as defined in this section or shall assess all valuations and apportion the levy of all taxes legally ordered under th…

(a)(1) There is created a permanent legislative commission on property taxation. The commission consists of the following members: (i) Chairperson of the house finance committee, or designee; (ii) Chairperson of the senate finance committee, or designee; (iii) Chief budget analys…

(a) Upon the completion of any comprehensive revaluation or any update, in accordance with § 44-5-11.6, any city or town may adopt a tax classification plan, by ordinance, with the following limitations: (1) The designated classes of property shall be limited to the classes as de…