PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Levy and Assessment of Local Taxes
Law
Rhode Island General Laws
Taxation
Levy and Assessment of Local Taxes
Checkout our iOS App for a better way to browser and research.
Section
44-5-1
Powers of city or town electors to levy - Date of assessment of valuations.
Section
44-5-2
Maximum levy.
Section
44-5-2.1
Jamestown - Maximum levy.
Section
44-5-2.2
West Warwick - Maximum levy.
Section
44-5-3
Ratable property of a city or town - Definitions.
Section
44-5-4
Purpose of tax levied by city or town electors.
Section
44-5-5
Determination of date on which taxes due - Penalties on delinquencies.
Section
44-5-6
Repealed.
Section
44-5-7
Provision for municipal installment payments.
Section
44-5-8
Form of option for quarterly payment.
Section
44-5-8.1
Waiver of interest on overdue quarterly tax payments.
Section
44-5-8.2
Johnston - Tax amnesty period.
Section
44-5-8.3
Coventry - Tax amnesty period.
Section
44-5-8.4
Woonsocket - Tax amnesty periods.
Section
44-5-8.5
Woonsocket - Tax amnesty periods.
Section
44-5-9
Deductions and penalties to insure prompt payment.
Section
44-5-10
Interest forgiven during wartime military service.
Section
44-5-10.1
Tax payment relief during periods of governmental cessation of operations.
Section
44-5-11
Repealed.
Section
44-5-11.1
Certification of businesses and employees engaged in revaluing property.
Section
44-5-11.2
Purpose of training and certification provisions.
Section
44-5-11.3
Annual training institute for tax assessors.
Section
44-5-11.4
Technology grants for property tax administration.
Section
44-5-11.5
Legislative findings - Revaluation cycle.
Section
44-5-11.6
Assessment of valuations - Apportionment of levies.
Section
44-5-11.7
Permanent legislative oversight commission.
Section
44-5-11.8
Tax classification.
Section
44-5-11.9
West Warwick - Residential real estate classification.
Section
44-5-11.10
Real estate tax classification - East Providence.
Section
44-5-11.11
Residential real estate classification - West Greenwich.
Section
44-5-11.12
Residential real estate classification - Glocester.
Section
44-5-11.13
Homestead exemption in the town of Glocester.
Section
44-5-11.14
Commercial/residential real estate classification - Narragansett.
Section
44-5-11.15
Authority to extend homestead exemption.
Section
44-5-12
Assessment at full and fair cash value.
Section
44-5-12.1
Assessment of tangible personal property.
Section
44-5-13
Assessment and apportionment according to law - Date of assessment.
Section
44-5-13.1
Duties of assessors with respect to forms.
Section
44-5-13.2
South Kingstown - Assessment and taxation of new real estate construction.
Section
44-5-13.2.1
West Warwick - Assessment and taxation of new real estate construction.
Section
44-5-13.2.2
Barrington - Assessment and taxation of new real estate construction.
Section
44-5-13.2.3
Warwick - Assessment and taxation of certain improvements to real estate.
Section
44-5-13.2.4
Newport - Assessment and taxation of new real estate construction.
Section
44-5-13.2.5
Pawtucket - Exemption for residential improvements and alterations.
Section
44-5-13.3
Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.4
Richmond - Assessment and taxation of new real estate construction.
Section
44-5-13.5
Richmond - Reduction in assessed value of real estate - Removal of damaged buildings.
Section
44-5-13.6
Coventry - Assessment and taxation of new real estate construction.
Section
44-5-13.7
Coventry - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.8
Newport - Assessment and taxation of new real estate construction.
Section
44-5-13.9
Newport - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.10
Hopkinton - Assessment and taxation of new real estate construction.
Section
44-5-13.11
Qualifying low-income housing - Assessment and taxation.
Section
44-5-13.12
North Kingstown - Assessment and taxation of new real estate construction.
Section
44-5-13.13
Portsmouth - Assessment and taxation of new real estate construction.
Section
44-5-13.14
Portsmouth - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.15
East Greenwich - Assessment and taxation of new real estate construction.
Section
44-5-13.16
Cumberland - Assessment and taxation of new real estate construction.
Section
44-5-13.17
North Providence - Assessment and taxation of new real estate construction.
Section
44-5-13.18
Smithfield - Assessment and taxation of real estate construction.
Section
44-5-13.19
Westerly - Assessment and taxation of new real estate construction.
Section
44-5-13.20
Burrillville - Assessment and taxation of new real estate construction.
Section
44-5-13.21
Burrillville - Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
Section
44-5-13.22
Scituate - Assessment and taxation of new real estate construction.
Section
44-5-13.23
North Smithfield - Assessment and taxation and new real estate construction.
Section
44-5-13.24
North Smithfield - Reduction in assessed value of real estate - Removal of damaged buildings.
Section
44-5-13.25
Narragansett - Assessment and taxation of new real estate construction.
Section
44-5-13.26
Tiverton - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.27
Tiverton - Assessment and taxation of new real estate construction and subdivision of land.
Section
44-5-13.28
Middletown - Assessment and taxation of new real estate construction.
Section
44-5-13.29
Middletown - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.30
Foster - Assessment and taxation of new real estate construction and newly created lots.
Section
44-5-13.31
Johnston - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-13.32
Johnston - Assessment and taxation of new real estate construction.
Section
44-5-13.33
Bristol - Assessment and taxation of new real estate construction.
Section
44-5-13.34
Bristol - Reduction in assessed value of real estate - Removal of damaged buildings.
Section
44-5-13.35
Lincoln - Assessment and taxation of new real estate construction.
Section
44-5-13.36
Warwick - Assessment and taxation of new real estate construction.
Section
44-5-13.37
Assessment and taxation of new real estate construction and new lots in the town of Warren.
Section
44-5-13.38
Assessment and taxation of new real estate construction in the town of Exeter.
Section
44-5-13.39
West Greenwich - Assessment and taxation of new real estate construction.
Section
44-5-13.40
Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.
Section
44-5-14
Repealed.
Section
44-5-15
Notice of assessors' meetings - Notice by taxpayer of intent to bring in account.
Section
44-5-16
Oath to account brought in - Remedies after failure to bring in account - Effect on proration.
Section
44-5-17
Assessment of property covered by account.
Section
44-5-18
44-5-19 - Repealed.
Section
44-5-20
List of ratable property.
Section
44-5-20.01
Central Falls - Property tax classification - Eligibility.
Section
44-5-20.02
Central Falls - Property tax classification - List of ratable property.
Section
44-5-20.03
Central Falls - Property tax classification - Duties of the assessor.
Section
44-5-20.04
Central Falls - Property tax classification - Procedures for adopting - Tax levy determination.
Section
44-5-20.05
Westerly and Smithfield - Property tax classification.
Section
44-5-20.06
Westerly and Smithfield - Property tax classification - List of ratable property.
Section
44-5-20.07
Westerly and Smithfield - Property tax classification - Duties of assessor.
Section
44-5-20.08
Westerly and Smithfield - Property tax classification - Tax levy determination.
Section
44-5-20.1
Pawtucket - Property tax classification - Eligibility.
Section
44-5-20.2
Pawtucket - Property tax classification - List of ratable property.
Section
44-5-20.3
Pawtucket - Property tax classification - Duties of assessor and finance director.
Section
44-5-20.3.1
Property tax classification in Pawtucket - Tax levy determination.
Section
44-5-20.4
Pawtucket - Property tax classification - Compliance with state law.
Section
44-5-20.5
Pawtucket - Property tax classification - Procedures for adopting.
Section
44-5-20.6
44-5-20.9 - Repealed.
Section
44-5-20.10
Johnston - Property tax classification authorized.
Section
44-5-20.11
[Repealed.]
Section
44-5-20.12
[Repealed.]
Section
44-5-20.13
[Repealed.]
Section
44-5-20.13.1
Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans - Johnston.
Section
44-5-20.14
44-5-20.15 - Repealed.
Section
44-5-20.16
Smithfield - Property tax classification and valuation.
Section
44-5-20.17
Smithfield - Property tax classification - Tax levy determination.
Section
44-5-20.18
North Smithfield - Property tax classification.
Section
44-5-20.19
North Smithfield - Property tax classification - List of ratable property.
Section
44-5-20.20
North Smithfield - Property tax classification - Duties of assessor.
Section
44-5-20.21
North Smithfield - Property tax classification - Tax levy determination.
Section
44-5-20.22
Cranston - Property tax classification.
Section
44-5-20.23
Cranston - Property tax classification - List of ratable property.
Section
44-5-20.24
Cranston - Property tax classification - Duties of assessor.
Section
44-5-20.25
Cranston - Property tax classification - Tax levy determination.
Section
44-5-20.26
East Providence - Property tax classification - List of ratable property.
Section
44-5-20.27
East Providence - Property tax classification - Duties of assessor.
Section
44-5-20.28
East Providence - Property tax classification - Tax levy determination.
Section
44-5-20.29
Property tax classification - Lincoln - Tax levy determination.
Section
44-5-21
Repealed.
Section
44-5-22
Certification of tax roll.
Section
44-5-23
Assessment of back taxes on real estate.
Section
44-5-24
Notice and procedure for collection of back taxes.
Section
44-5-25
Vessels engaged in foreign commerce - Taxation.
Section
44-5-25.1
Houseboats - Taxation - Definitions.
Section
44-5-26
Petition in superior court for relief from assessment.
Section
44-5-27
Exclusiveness of remedy by petition.
Section
44-5-28
Collection proceedings not stayed by petition.
Section
44-5-29
Service and return of citation - Procedural rules - Jurisdiction of court.
Section
44-5-30
Judgment on petition where taxpayer has filed account.
Section
44-5-31
Judgment where taxpayer has not filed account.
Section
44-5-31.1
Burrillville - Judgment.
Section
44-5-32
Execution and filing of assessment.
Section
44-5-33
Copy of assessment to treasurer.
Section
44-5-34
Warrant for collection.
Section
44-5-35
Providence - Collection procedure.
Section
44-5-36
Pawtucket - Collection procedure.
Section
44-5-37
Cranston - Collection procedure.
Section
44-5-38
Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.
Section
44-5-38.1
Repealed.
Section
44-5-39
Land use change tax.
Section
44-5-39.1
Recording required.
Section
44-5-40
Procedures for collecting land use change tax.
Section
44-5-41
Condemnation not to result in land use change tax.
Section
44-5-42
Exemption of certain farm property.
Section
44-5-42.1
Repealed.
Section
44-5-43
Definitions.
Section
44-5-44
Collection and publication of property tax data.
Section
44-5-45
Severability of §§ 44-5-43 - 44-5-45.
Section
44-5-46
Severability.
Section
44-5-47
Repealed.
Section
44-5-48
Municipal revaluation - Registration.
Section
44-5-49
Municipal revaluation - Rules and regulations - Investigation.
Section
44-5-50
Contract for revaluation - Certified copy.
Section
44-5-51
Little Compton - Exemption of commercial fishers.
Section
44-5-52
Burrillville - Property tax classification authorized.
Section
44-5-53
Burrillville - Property tax classification - List of ratable property.
Section
44-5-54
Burrillville - Property tax classification - Duties of the assessor.
Section
44-5-55
Burrillville - Property tax classification - Procedures for adopting - Tax levy determination.
Section
44-5-55.1
Burrillville - Tax assessment stabilization. [As repealed by P.L. 2020, ch 50, § 1.]
Section
44-5-55.1.1
Burrillville - Tax levy assessment stabilization. [As amended by P.L. 2020, ch. 53, § 1.]
Section
44-5-55.2
Burrillville - Tax levy and stabilization. [As added by P.L. 2020, ch. 50, § 2.]
Section
44-5-56
North Providence - Property tax classification - Eligibility.
Section
44-5-57
North Providence - Property tax classification - List of ratable property.
Section
44-5-58
North Providence - Property tax classification - Duties of assessor.
Section
44-5-59
North Providence - Property tax classification - Procedure for adopting.
Section
44-5-60
North Providence - Homestead exemptions.
Section
44-5-60.1
Johnston - Homestead exemptions.
Section
44-5-61
Coventry - Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.
Section
44-5-61.1
Central Falls - Exemption or stabilizing of taxes on qualifying property located in the city.
Section
44-5-61.2
Pawtucket - Exemption or stabilizing of taxes on qualifying property located in the city.
Section
44-5-62
Cranston - Homestead exemption.
Section
44-5-63
Barrington - Property tax classifications - List of ratable property.
Section
44-5-64
Barrington - Property tax classification - Tax levy determination.
Section
44-5-65
East Greenwich - Homestead exemption.
Section
44-5-66
Warwick - Property tax classification - Eligibility.
Section
44-5-67
Property tax classification - Eligibility.
Section
44-5-67.1
Warwick - Property tax classification - List of ratable property.
Section
44-5-67.2
Warwick - Property tax classification - Duties of assessor.
Section
44-5-67.3
Warwick - Reduction in assessed value of real estate upon demolition of buildings.
Section
44-5-68
Warren - Property tax classifications. - List of ratable property.
Section
44-5-68.1
Warren - Property tax classification. - Tax levy determination.
Section
44-5-68.2
Warren - Property tax classification. - Tax levy determination.
Section
44-5-69
Local fire districts - Requirements of annual budget - Annual financial statements and publication of property tax data.
Section
44-5-69.1
Property tax classification - Albion fire district within the town of Lincoln - Tax levy determination.
Section
44-5-70
East Providence - Homestead exemption.
Section
44-5-71
Jamestown - Reduction in assessed value of real estate upon removal of damaged buildings.
Section
44-5-72
Jamestown - Assessment and taxation of new real estate construction.
Section
44-5-73
Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.
Section
44-5-74
Woonsocket - Property tax classification - Authorization.
Section
44-5-74.1
Woonsocket - List of ratable property.
Section
44-5-74.2
Woonsocket - Valuation of ratable property.
Section
44-5-74.3
Woonsocket - Procedure for adopting tax rates.
Section
44-5-74.4
Woonsocket - Supplemental tax.
Section
44-5-74.5
Woonsocket - Exemption for elderly residents.
Section
44-5-75
Woonsocket - Homestead exemption.
Section
44-5-76
East Greenwich - Reduction in assessed value of real estate upon removal of damaged structure.
Section
44-5-76.1
Newport - Property tax classification - List of ratable property.
Section
44-5-76.2
Newport - Property tax classification.
Section
44-5-76.3
Newport - Property tax classification - Procedure for adopting.
Section
44-5-77
Providence - Cooperative housing corporation property exemption.
Section
44-5-77.1
Providence - Cooperative housing corporation - Tax rates.
Section
44-5-78
Newport - Homestead exemption.
Section
44-5-78.1
Newport - Exemption for elderly and disabled residents.
Section
44-5-79
Little Compton - Property tax classification.
Section
44-5-80
Homestead exemption in the town of West Greenwich.
Section
44-5-81
Pawtucket - Waiver of interest.
Section
44-5-82
Cumberland homestead exemption.
Section
44-5-83
Annual training institute for local tax collectors.
Section
44-5-84
Town of East Greenwich - Exemption for elderly, disabled, and military service.
Section
44-5-85
Narragansett homestead exemption.
Section
44-5-86
The Neil J. Houston, Jr. Residential Re-entry Center.