Title 44, Title 44 Title 44

(a) Completed new construction of real estate in the town of Jamestown 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 of the provisions of chapter 9 of this title, any city or town may by resolution of its legislative body authorize its collector to sell and assign for consideration to the Rhode Island housing and mortgage finance corporation pursuant to § 44-9-8.3 of the…

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

(a) Upon adoption of a system of classification of taxable property by the city of Woonsocket, all ratable property in the city of Woonsocket shall be classified by the assessor as follows: (1) Class One: all ratable tangible personal property; (2) Class Two: residential real est…

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

The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class, and with the approval of the city council, annually determine the percentages of the tax levy to be appointed each class of property and shall annually ap…

(a) In order to execute a five (5) year financial plan for the city of Woonsocket, and notwithstanding any provision of law, general or special to the contrary, including, without limitation, §§ 44-5-74.1 and 44-5-74.2, or any provisions of the home rule charter of the city of Wo…

(a) For the city’s fiscal year 2014-2015 and thereafter, the budget commission for the city of Woonsocket, or any individual or body authorized by law to take such action, is authorized to annually fix the amount, if any, of a real estate tax exemption for Woonsocket residents ba…

(a) The mayor, upon approval of the city council of the city of Woonsocket, 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 city of Woonsock…

Notwithstanding any other provisions of this chapter, the town of Glocester is authorized to levy a supplemental tax, by voter referendum, that exceeds the current tax cap of four percent (4%) by not more than an additional three percent (3%) for fiscal year 2026, in order to fun…

(a) Whenever a structure in the town of East Greenwich is damaged so as to require total reconstruction and following which, the owner provides for complete demolition of the structure with the material from the demolition being removed from the parcel of real property on which t…

(a) Upon adoption of a system of classification of taxable property by the city of Newport, all ratable property in the city of Newport shall be classified by the assessor as follows: (1) Class One: all ratable tangible personal property; (2) Class Two: residential real estate wi…

(a) The assessor of the city of Newport, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of each property class. (b) T…

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

Notwithstanding any other provision of the general or public laws to the contrary, the property taxes owed for any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be reduc…

(a) Notwithstanding any provision of the general or public laws to the contrary, the property tax rate applicable to any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be…

(a) The city council of the city of Newport 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 city of Newport and to grant homestead exemption…

(a) The city council for the city of Newport is authorized to annually fix the amount, if any, of a real estate tax exemption to Newport residents based upon age or disability. Exemption rates may be tiered based upon income level. (b) Any exemption shall only apply to residentia…

(a) The assessor of the town of Little Compton shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation and determine the assessed valuation of each property class as defined in § 44-5-11.8 of the G…

(a) The option to allow payment of taxes in installments shall be expressed in substantially the following form: “The tax may be paid in ___________ installments, the first installment of ___________ percent on or before the ___________ day of _____________________ A.D. 20_______…

(a) Notwithstanding any other provision in this chapter to the contrary, any city or town may, by ordinance duly enacted, authorize a waiver of interest on one quarter’s overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if …

(a) Notwithstanding any other provision in this chapter to the contrary, the town of Johnston may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2012 during which a waiver of interest and penalties on overdue tangible tax payments and motor …

(a) Notwithstanding any other provision in this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties on overdue tangible tax payments and motor …

(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver of interest and penalties on overdue tangible tax payme…

(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2021 during which a waiver of interest and penalties on overdue tangible tax payme…

(a) Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024 during which a…

(a) Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024, during which …

(a) Notwithstanding any other provisions of the general or special laws to the contrary, the town council of the town of West Greenwich is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real pr…

Notwithstanding any other provisions in the general laws to the contrary, the city of Pawtucket may, by ordinance duly enacted, authorize the finance director and/or the tax collector to waive interest on motor vehicle or tangible taxes, based on criteria established by the city …

(a) The town council of the town of Cumberland 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 or mixed purposes, defined as a combination of resid…

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

(a) The town council of the town of East Greenwich is authorized to fix the amount, if any, of a real estate exemption for East Greenwich residents based upon age, disability, or military service, including military service of a child of the resident. Exemptions may be tiered bas…

(a) The town council of the town of Narragansett 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 or mixed purposes, defined as a combination of r…

The city of Pawtucket is authorized to exempt from taxation, to the extent the city council of the city of Pawtucket may from time to time determine, the real and personal property of the Neil J. Houston, Jr. Residential Re-entry Center located at 67-85 Slater Street, Pawtucket, …

(a)(1) Each city and town, by resolution or ordinance adopted by the city or town council, may establish a program to allow persons over the age of sixty (60) years to volunteer to provide services to the city or town. In exchange for the volunteer services, the city or town shal…

(a) Notwithstanding any other provision of the general laws to the contrary, any municipality may, by ordinance, duly enacted, authorize one tax amnesty period every three (3) years, during which a waiver of interest and penalties on overdue real estate payments, and tangible tax…

(a) The town council of the town of South Kingstown 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 or mixed purposes, defined as a combination o…

Any city or town may provide for a deduction from the tax assessed against any person, if paid by an appointed time, or for the penalties by way of percentage on a tax, if not paid at the time appointed, not exceeding eighteen percent (18%) per annum, as it deems necessary to ins…

(a) The town council of the town of Charlestown 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 or mixed purposes, defined as a combination of re…

Whenever any tax is ordered by the general assembly to be assessed and levied on the inhabitants or ratable estates within the state, and no special provision is otherwise made in the act ordering the tax, the secretary of state shall immediately send a certified copy of the act …

Every person who shall be overtaxed, or illegally taxed, shall have the same remedy as if it were a city or town tax; and if, on petition, judgment is given that the person is overtaxed, or illegally taxed, or if any person’s tax for any cause is not collected, the deficiency cau…

The assessors, having completed the assessment, shall date, sign, and deposit the assessment in the office of the city or town clerk who shall immediately send a copy of the assessment to the general treasurer, with the names of the city or town treasurer and collector of taxes o…

The general treasurer shall immediately issue and affix to the copy his or her warrant under his or her hand, and which does not need to be under seal, directed to the collector of the city or town, commanding him or her, in the name of the state, to collect the several sums expr…

The collector shall immediately proceed to collect the state taxes in the same manner as is provided in case of city or town taxes.

The general treasurer may have his or her action against any delinquent city or town collector and his or her sureties, and proceedings shall be conducted as provided in §§ 44-7-16 — 44-7-18.

If any city or town treasurer shall neglect or refuse to deliver to the general treasurer any delinquent collector’s bond for suit, the general treasurer shall immediately issue a warrant of distress against the city or town treasurer, directed to the sheriff or his or her deputy…