Rhode Island CHAPTER 44-5 — Levy and Assessment of Local Taxes
- § 44-5-1 — Powers of city or town electors to levy – Date of assessment of valuations.
- § 44-5-2 — Maximum levy.
- § 44-5-2.1 — Jamestown – Maximum levy.
- § 44-5-3 — Ratable property of a city or town – Definitions.
- § 44-5-4 — Purpose of tax levied by city or town electors.
- § 44-5-5 — Determination of date on which taxes due – Penalties on delinquencies.
- § 44-5-6 — [Repealed.].
- § 44-5-7 — Provision for municipal installment payments.
- § 44-5-8 — Form of option for quarterly payment.
- § 44-5-8.1 — Waiver of interest on overdue quarterly tax payments.
- § 44-5-9 — Deductions and penalties to insure prompt payment.
- § 44-5-10 — Interest forgiven during wartime military service.
- § 44-5-11 — [Repealed.].
- § 44-5-11.1 — Certification of businesses and employees engaged in revaluing property.
- § 44-5-11.2 — Purpose of training and certification provisions.
- § 44-5-11.3 — Annual training institute for tax assessors.
- § 44-5-11.4 — Technology grants for property tax administration.
- § 44-5-11.5 — Legislative findings – Revaluation cycle.
- § 44-5-11.6 — Assessment of valuations – Apportionment of levies.
- § 44-5-11.7 — Permanent legislative oversight commission.
- § 44-5-11.8 — Tax classification.
- § 44-5-11.9 — West Warwick – Residential real estate classification.
- § 44-5-11.10 — Real estate tax classification – East Providence.
- § 44-5-11.11 — Residential real estate classification – West Greenwich.
- § 44-5-11.12 — Residential real estate classification – Glocester.
- § 44-5-11.13 — Homestead exemption in the town of Glocester.
- § 44-5-11.14 — Commercial/residential real estate classification – Narragansett.
- § 44-5-12 — Assessment at full and fair cash value.
- § 44-5-13 — Assessment and apportionment according to law – Date of assessment.
- § 44-5-13.1 — Duties of assessors with respect to forms.
- § 44-5-13.2 — South Kingstown – Assessment and taxation of new real estate construction.
- § 44-5-13.2.1 — West Warwick – Assessment and taxation of new real estate construction.
- § 44-5-13.2.2 — Barrington – Assessment and taxation of new real estate construction.
- § 44-5-13.2.3 — Warwick – Assessment and taxation of certain improvements to real estate.
- § 44-5-13.2.4 — Newport – Assessment and taxation of new real estate construction.
- § 44-5-13.2.5 — Pawtucket – Exemption for residential improvements and alterations.
- § 44-5-13.3 — Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.4 — Richmond – Assessment and taxation of new real estate construction.
- § 44-5-13.5 — Richmond – Reduction in assessed value of real estate – Removal of damaged buildings.
- § 44-5-13.6 — Coventry – Assessment and taxation of new real estate construction.
- § 44-5-13.7 — Coventry – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.8 — Newport – Assessment and taxation of new real estate construction.
- § 44-5-13.9 — Newport – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.10 — Hopkinton – Assessment and taxation of new real estate construction.
- § 44-5-13.11 — Qualifying low-income housing – Assessment and taxation.
- § 44-5-13.12 — North Kingstown – Assessment and taxation of new real estate construction.
- § 44-5-13.13 — Portsmouth – Assessment and taxation of new real estate construction.
- § 44-5-13.14 — Portsmouth – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.15 — East Greenwich – Assessment and taxation of new real estate construction.
- § 44-5-13.16 — Cumberland – Assessment and taxation of new real estate construction.
- § 44-5-13.17 — North Providence – Assessment and taxation of new real estate construction.
- § 44-5-13.18 — Smithfield – Assessment and taxation of real estate construction.
- § 44-5-13.19 — Westerly – Assessment and taxation of new real estate construction.
- § 44-5-13.20 — Burrillville – Assessment and taxation of new real estate construction.
- § 44-5-13.21 — Burrillville – Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
- § 44-5-13.22 — Scituate – Assessment and taxation of new real estate construction.
- § 44-5-13.23 — North Smithfield – Assessment and taxation and new real estate construction.
- § 44-5-13.24 — North Smithfield – Reduction in assessed value of real estate – Removal of damaged buildings.
- § 44-5-13.25 — Narragansett – Assessment and taxation of new real estate construction.
- § 44-5-13.26 — Tiverton – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.27 — Tiverton – Assessment and taxation of new real estate construction.
- § 44-5-13.28 — Middletown – Assessment and taxation of new real estate construction.
- § 44-5-13.29 — Middletown – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.30 — Foster – Assessment and taxation of new real estate construction and newly created lots.
- § 44-5-13.31 — Johnston – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-13.32 — Johnston – Assessment and taxation of new real estate construction.
- § 44-5-13.33 — Bristol – Assessment and taxation of new real estate construction.
- § 44-5-13.34 — Bristol – Reduction in assessed value of real estate – Removal of damaged buildings.
- § 44-5-13.35 — Lincoln – Assessment and taxation of new real estate construction.
- § 44-5-13.36 — Warwick – Assessment and taxation of new real estate construction.
- § 44-5-14 — [Repealed.].
- § 44-5-15 — Notice of assessors' meetings – Notice by taxpayer of intent to bring in account.
- § 44-5-16 — Oath to account brought in – Remedies after failure to bring in account – Effect on proration.
- § 44-5-17 — Assessment of property covered by account.
- § 44-5-18 — , 44-5-19. [Repealed.].
- § 44-5-20 — List of ratable property.
- § 44-5-20.01 — Central Falls – Property tax classification – Eligibility.
- § 44-5-20.02 — Central Falls – Property tax classification – List of ratable property.
- § 44-5-20.03 — Central Falls – Property tax classification – Duties of the assessor.
- § 44-5-20.04 — Central Falls – Property tax classification – Procedures for adopting – Tax levy determination.
- § 44-5-20.05 — Westerly and Smithfield – Property tax classification.
- § 44-5-20.06 — Westerly and Smithfield – Property tax classification – List of ratable property.
- § 44-5-20.07 — Westerly and Smithfield – Property tax classification – Duties of assessor.
- § 44-5-20.08 — Westerly and Smithfield – Property tax classification – Tax levy determination.
- § 44-5-20.1 — Pawtucket – Property tax classification – Eligibility.
- § 44-5-20.2 — Pawtucket – Property tax classification – List of ratable property.
- § 44-5-20.3 — Pawtucket – Property tax classification – Duties of assessor and finance director.
- § 44-5-20.3.1 — Property tax classification in Pawtucket – Tax levy determination.
- § 44-5-20.4 — Pawtucket – Property tax classification – Compliance with state law.
- § 44-5-20.5 — Pawtucket – Property tax classification – Procedures for adopting.
- § 44-5-20.6 — – 44-5-20.9. [Repealed.].
- § 44-5-20.10 — Johnston – Property tax classification authorized.
- § 44-5-20.11 — Johnston – Property tax classification.
- § 44-5-20.12 — Johnston – Property tax classification and valuation.
- § 44-5-20.13 — Johnston – Property tax classification – Tax levy determination.
- § 44-5-20.14 — , 44-5-20.15. [Repealed.].
- § 44-5-20.16 — Smithfield – Property tax classification and valuation.
- § 44-5-20.17 — Smithfield – Property tax classification – Tax levy determination.
- § 44-5-20.18 — North Smithfield – Property tax classification.
- § 44-5-20.19 — North Smithfield – Property tax classification – List of ratable property.
- § 44-5-20.20 — North Smithfield – Property tax classification – Duties of assessor.
- § 44-5-20.21 — North Smithfield – Property tax classification – Tax levy determination.
- § 44-5-20.22 — Cranston – Property tax classification.
- § 44-5-20.23 — Cranston – Property tax classification – List of ratable property.
- § 44-5-20.24 — Cranston – Property tax classification – Duties of assessor.
- § 44-5-20.25 — Cranston – Property tax classification – Tax levy determination.
- § 44-5-20.26 — East Providence – Property tax classification – List of ratable property.
- § 44-5-20.27 — East Providence – Property tax classification – Duties of assessor.
- § 44-5-20.28 — East Providence – Property tax classification – Tax levy determination.
- § 44-5-20.29 — Property tax classification – Lincoln – Tax levy determination.
- § 44-5-21 — [Repealed.].
- § 44-5-22 — Certification of tax roll.
- § 44-5-23 — Assessment of back taxes on real estate.
- § 44-5-24 — Notice and procedure for collection of back taxes.
- § 44-5-25 — Vessels engaged in foreign commerce – Taxation.
- § 44-5-25.1 — Houseboats – Taxation – Definitions.
- § 44-5-26 — Petition in superior court for relief from assessment.
- § 44-5-27 — Exclusiveness of remedy by petition.
- § 44-5-28 — Collection proceedings not stayed by petition.
- § 44-5-29 — Service and return of citation – Procedural rules – Jurisdiction of court.
- § 44-5-30 — Judgment on petition where taxpayer has filed account.
- § 44-5-31 — Judgment where taxpayer has not filed account.
- § 44-5-32 — Execution and filing of assessment.
- § 44-5-33 — Copy of assessment to treasurer.
- § 44-5-34 — Warrant for collection.
- § 44-5-35 — Providence – Collection procedure.
- § 44-5-36 — Pawtucket – Collection procedure.
- § 44-5-37 — Cranston – Collection procedure.
- § 44-5-38 — Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.
- § 44-5-38.1 — [Repealed.].
- § 44-5-39 — Land use change tax.
- § 44-5-39.1 — Recording required.
- § 44-5-40 — Procedures for collecting land use change tax.
- § 44-5-41 — Condemnation not to result in land use change tax.
- § 44-5-42 — Exemption of certain farm property.
- § 44-5-42.1 — [Repealed.].
- § 44-5-43 — Definitions.
- § 44-5-44 — Collection and publication of property tax data.
- § 44-5-45 — Severability of §§ 44-5-43 – 44-5-45.
- § 44-5-46 — Severability.
- § 44-5-47 — [Repealed.].
- § 44-5-48 — Municipal revaluation – Registration.
- § 44-5-49 — Municipal revaluation – Rules and regulations – Investigation.
- § 44-5-50 — Contract for revaluation – Certified copy.
- § 44-5-51 — Little Compton – Exemption of commercial fishers.
- § 44-5-52 — Burrillville – Property tax classification authorized.
- § 44-5-53 — Burrillville – Property tax classification – List of ratable property.
- § 44-5-54 — Burrillville – Property tax classification – Duties of the assessor.
- § 44-5-55 — Burrillville – Property tax classification – Procedures for adopting – Tax levy determination.
- § 44-5-56 — North Providence – Property tax classification – Eligibility.
- § 44-5-57 — North Providence – Property tax classification – List of ratable property.
- § 44-5-58 — North Providence – Property tax classification – Duties of assessor.
- § 44-5-59 — North Providence – Property tax classification – Procedure for adopting.
- § 44-5-60 — North Providence – Homestead exemptions.
- § 44-5-60.1 — Johnston – Homestead exemptions.
- § 44-5-61 — Coventry – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.
- § 44-5-61.1 — Central Falls – Exemption or stabilizing of taxes on qualifying property located in the city.
- § 44-5-61.2 — Pawtucket – Exemption or stabilizing of taxes on qualifying property located in the city.
- § 44-5-62 — Cranston – Homestead exemption.
- § 44-5-63 — Barrington – Property tax classifications – List of ratable property.
- § 44-5-64 — Barrington – Property tax classification – Tax levy determination.
- § 44-5-65 — East Greenwich – Homestead exemption.
- § 44-5-66 — Warwick – Property tax classification – Eligibility.
- § 44-5-67 — Property tax classification – Eligibility.
- § 44-5-67.1 — Warwick – Property tax classification – List of ratable property.
- § 44-5-67.2 — Warwick – Property tax classification – Duties of assessor.
- § 44-5-68 — Warren – Property tax classifications. – List of ratable property.
- § 44-5-68.1 — Warren – Property tax classification. – Tax levy determination.
- § 44-5-68.2 — Warren – Property tax classification. – Tax levy determination.
- § 44-5-69 — Local fire districts – Publication of property tax data.
- § 44-5-70 — East Providence – Homestead exemption.
- § 44-5-71 — Jamestown – Reduction in assessed value of real estate upon removal of damaged buildings.
- § 44-5-72 — Jamestown – Assessment and taxation of new real estate construction.
- § 44-5-73 — Authority granted to city and town collector's to assign and transfer tax liens in bulk.
- § 44-5-74 — Woonsocket – Property tax classification – Authorization.
- § 44-5-74.1 — Woonsocket – List of ratable property.
- § 44-5-74.2 — Woonsocket – Valuation of ratable property.
- § 44-5-74.3 — Woonsocket – Procedure for adopting tax rates.
- § 44-5-75 — Woonsocket – Homestead exemption.
- § 44-5-76 — East Greenwich – Reduction in assessed value of real estate upon removal of damaged structure.
- § 44-5-76.1 — Newport – Property tax classification – List of ratable property.
- § 44-5-76.2 — Newport – Property tax classification.
- § 44-5-76.3 — Newport – Property tax classification – Procedure for adopting.
- § 44-5-77 — Providence – Cooperative housing corporation property exemption.
- § 44-5-78 — Newport – Homestead exemption.
- § 44-5-79 — Little Compton – Property tax classification.
- § 44-5-80 — Homestead exemption in the town of West Greenwich.