Title 44 — Taxation

Chapter 44-1 State Tax Officials

§ 44-1-1 Tax administrator — Appointment.

There shall be a tax administrator within the department of revenue appointed by the director of revenue with the approval of the governor.

History of Section. P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1; P.L. 2006, ch. 246, art. 38, § 10.

§ 44-1-2 Powers and duties of tax administrator.

The tax administrator is required:

(1) To assess and collect all taxes previously assessed by the division of state taxation in the department of revenue and regulation, including the franchise tax on domestic corporations, corporate excess tax, tax upon gross earnings of public service corporations, tax upon interest bearing deposits in national banks, the inheritance tax, tax on gasoline and motor fuels, and tax on the manufacture of alcoholic beverages;

(2) To assess and collect the taxes upon banks and insurance companies previously administered by the division of banking and insurance in the department of revenue and regulation, including the tax on foreign and domestic insurance companies, tax on foreign building and loan associations, deposit tax on savings banks, and deposit tax on trust companies;

(3) To assess and collect the tax on pari-mutuel or auction mutuel betting, previously administered by the division of horse racing in the department of revenue and regulation;

(4) [Deleted by P.L. 2006, ch. 246, art. 38, § 10.]

(5) To assess and collect the monthly surcharges that are collected by telecommunication services providers pursuant to § 39-21.1-14 and are remitted to the division of taxation;

(6) To audit, assess, and collect all unclaimed intangible and tangible property pursuant to chapter 21.1 of title 33;

(7) To provide to the department of labor and training any state tax information, state records, or state documents they or the requesting agency certify as necessary to assist the agency in efforts to investigate suspected misclassification of employee status, wage and hour violations, or prevailing wage violations subject to the agency’s jurisdiction, even if deemed confidential under applicable law, provided that the confidentiality of such materials shall be maintained, to the extent required of the releasing department by any federal or state law or regulation, by all state departments to which the materials are released and no such information shall be publicly disclosed, except to the extent necessary for the requesting department or agency to adjudicate a violation of applicable law. The certification must include a representation that there is probable cause to believe that a violation has occurred. State departments sharing this information or materials may enter into written agreements via memorandums of understanding to ensure the safeguarding of such released information or materials; and

(8) To preserve the Rhode Island tax base under Rhode Island law prior to the December 22, 2017, Congressional enactment of Public Law 115-97, The Tax Cuts and Jobs Act, the tax administrator, upon prior written notice to the speaker of the house, senate president, and chairpersons of the house and senate finance committees, is specifically authorized to amend tax forms and related instructions in response to any changes the Internal Revenue Service makes to its forms, regulations, and/or processing which will materially impact state revenues, to the extent that impact is measurable. Any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year and which will materially impact state revenue will be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10.

History of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-2; P.L. 1960, ch. 52, § 19 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 68, § 1; P.L. 1986, ch. 287, art. 23, § 4; P.L. 2003, ch. 429, § 2; P.L. 2005, ch. 117, art. 15, § 1; P.L. 2006, ch. 246, art. 38, § 10; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2012, ch. 424, § 2; P.L. 2012, ch. 483, § 2; P.L. 2018, ch. 47, art. 4, § 14; P.L. 2025, ch. 183, § 3, effective June 24, 2025; P.L. 2025, ch. 184, § 3, effective June 24, 2025.

§ 44-1-3 Delegation of power to collect fees.

The tax administrator has the discretionary power to authorize any agency of the state, whether regulatory or otherwise, to collect certain fees when the collection involves or includes the function of regulation or when the convenience of the general public is affected.

History of Section. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-3.

§ 44-1-4 Rules and regulations.

The tax administrator is authorized and empowered to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state.

History of Section. G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4.

§ 44-1-5 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956, § 44-1-5; Repealed by P.L. 1965, ch. 68, § 2.

§ 44-1-6 Additional collection powers — Nonresident contractors.

(a) Any person doing business with a nonresident contractor shall withhold payment of an amount of three percent (3%) of the contract price until thirty (30) days after the contractor has completed the contract and has requested the tax administrator, in writing, to audit the records for the particular project, a receipted copy of the request to be furnished to the person holding the funds. The tax administrator shall, within thirty (30) days after receipt of the request, furnish to the nonresident contractor and to the person holding the funds either a certificate of no tax due or a certificate of sales and use tax or income tax withheld, or both, due from the nonresident contractor.

(b) Upon receipt of a certificate of no tax due, the person holding the payment may pay the nonresident contractor. Upon receipt of a certificate of taxes due, the person may pay to the contractor out of the amount withheld the excess over the amount of taxes stated in the certificate together with the interest and penalties assessed. If the tax administrator furnishes neither certificate to both parties within thirty (30) days after receipt of a written request for the making of the audit, the person holding the payment may immediately pay the payment withheld to the nonresident contractor under the terms of the contract free from any claims of the tax administrator against either the person holding the payment or the nonresident contractor for payment of sales or use taxes or income taxes withheld, or both.

(c) In the event the tax administrator serves upon the contractor and the person holding the payment a certificate showing the taxes due within a thirty (30) day period, the person holding the payment shall deposit with the tax administrator the amount stated in the certificate which is not in excess of three percent (3%) of the contract price, taking a receipt for the amount, and is free from any claim of the nonresident contractor for that amount or of the tax administrator for sales and use taxes or income taxes withheld, or both, arising out of the materials, equipment, and services used in performance of the contract of the nonresident contractor on that project.

(d) As used in this section, “a nonresident contractor” is one who does not maintain a regular place of business in this state. “A regular place of business” means and includes any bona fide office (other than a statutory office), factory, warehouse, or other space in this state at which the taxpayer is doing business in its own name in a regular and systematic manner, and which is continuously maintained, occupied, and used by the taxpayer in carrying on its business through its regular employees regularly in attendance. A temporary office at the site of construction shall not constitute a regular place of business.

History of Section. P.L. 1974, ch. 229, § 2.

§ 44-1-7 Interest on delinquent payments.

(a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, has not been paid on the date when it is due and payable, whether the time has been extended or not, there shall be added as part of the tax or portion or deficiency interest at the rate as determined in accordance with subsection (b) of this section, notwithstanding any general or specific statute to the contrary.

(b) Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by adding two percent (2%) to the prime rate, which was in effect on October 1 of the preceding year, except:

(1) Before January 1, 2023, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum;

(2) On and after January 1, 2023, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than twelve percent (12%) per annum except:

(i) For trust fund taxes as established by §§ 44-19-35 and 44-30-76, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum.

(c) “Prime rate” as used in subsection (b) of this section means the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.

(d) Notwithstanding any provisions of the general laws to the contrary, the tax administrator shall waive interest and penalty on the taxable portion of each Paycheck Protection Program loan taxed pursuant to §§ 44-11-11(a)(1)(iv), 44-14-11, and 44-30-12(b)(8) and forgiven during tax year 2020 provided that the tax on that portion is paid in full on or before March 31, 2022. The tax administrator shall make available suitable forms with instructions for making tax payments on the taxable portion of such forgiven Paycheck Protection Program loans.

History of Section. P.L. 1974, ch. 151, art. 1, § 1; P.L. 1981, ch. 293, § 1; P.L. 1982, ch. 9, art. 4, § 1; P.L. 1984, ch. 289, § 1; P.L. 1993, ch. 138, art. 67, § 1; P.L. 2006, ch. 157, § 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2021, ch. 162, art. 6, § 10, effective July 6, 2021; P.L. 2022, ch. 231, art. 6, § 4, effective June 27, 2022.

§ 44-1-7.1 Interest on overpayments.

(a) Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by reference to the prime rate, which was in effect on October 1 of the preceding year. The term “prime rate” shall mean the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.

(b) Notwithstanding any general or specific statute to the contrary, overpayments of state taxes or surcharges that are remitted to the tax division pursuant to § 39-21.1-14, shall bear interest at the prime rate as defined in § 44-1-7.1(a) from the date the tax or the surcharge that is referenced in this provision was paid, or from the date including any extensions of the date the tax became due, whichever of the dates occurs later.

(c) If any overpayment of state tax is refunded within ninety (90) days after the last date prescribed (or permitted by extension of time) for filing the return of the tax, or within ninety (90) days after the return is in fact filed, no interest shall be allowed under this section on the overpayment.

(d) For the purposes of this section, if any overpayment of state tax results from a carry-back of a net operating loss, the overpayment is deemed not to have been made prior to the close of the taxable year in which the net operating loss arises.

(e) If any overpayment of a surcharge referenced in subsection (b) of this section is refunded within ninety (90) days after notification of overpayment of the surcharge, no interest shall be allowed under this section on the overpayment.

History of Section. P.L. 1982, ch. 159, § 1; P.L. 1983, ch. 104, § 1; P.L. 1984, ch. 289, § 1; P.L. 2006, ch. 246, art. 21, § 3; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2008, ch. 475, § 14.

§ 44-1-8 Taxes and fees as debt to state.

Every tax, excise, or fee including any penalty, interest, or other charge payable to the tax administrator shall, from the time the tax, excise, or fee becomes due and payable, also become a debt to the state.

History of Section. G.L. 1938, ch. 28, § 12; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-8.

§ 44-1-9 Extension of time for filing of reports.

The tax administrator may grant a reasonable extension of time for the filing of any return, report, or statement, provided by law to be made to the tax administrator.

History of Section. G.L. 1938, ch. 28, § 15; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-9.

§ 44-1-10 Compromise or abatement of uncollectible or excessive taxes.

Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.

History of Section. G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-10; P.L. 2009, ch. 295, § 1; P.L. 2009, ch. 296, § 1.

§ 44-1-11 Refund or credit for overpayments.

Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund the erroneous payment or overpayment, or the tax administrator may credit the erroneous payment or overpayment against any tax then or thereafter due, as the circumstances may warrant.

History of Section. G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-11.

§ 44-1-11.1 Set-off for delinquent taxes — Trust funds.

If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in § 44-19-35 or 44-30-76 and/or has failed to file tax returns for those trust funds, the tax administrator shall notify the state controller of the delinquency. The state controller, upon certification of the amount of the tax delinquency by the tax administrator, shall set-off the amount of the tax delinquency against any payment due that person or entity, and the tax administrator shall credit that amount against the tax due.

Provided, that the tax administrator may not seek set-off until time that a delinquency determination for the trust funds has been directed to the person or entity. Provided, further, that if a person or entity assessed a deficiency determination for the trust funds has requested a hearing on the assessment within the applicable statutory period, no request for set-off may be made while the matter is pending in hearing or from any appeal.

History of Section. P.L. 1991, ch. 6, art. 25, § 1.

§ 44-1-12 Reports under oath — False statements.

Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.

History of Section. G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-12.

§ 44-1-13 Notice to administrator of constitutional or construction questions in court.

Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.

History of Section. P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-13.

§ 44-1-14 Disclosure of information to tax officials of federal government or other states, or to other persons.

Notwithstanding any other provision of law:

(1) The tax administrator may make available: (i) To the taxing officials of any other states or of the federal government for tax purposes only, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state; provided, that other states or the federal government grant like privileges to the taxing officials of this state; and/or (ii) To an officer or employee of the office of internal audit and program integrity of the Rhode Island department of administration, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purposes of fraud detection and prevention in any state or federal program.

(2) The tax administrator shall not permit any federal return or federal return information to be inspected by, or disclosed to, an individual who is the chief executive officer of the state or any person other than:

(i) To another employee of the tax division for the purpose of, and only to the extent necessary in, the administration of the state tax laws for which the tax division is responsible;

(ii) To another officer or employee of the state to whom the disclosure is necessary in connection with processing, storage, and transmission of those returns and return information and solely for purposes of state tax administration;

(iii) To another person for the purpose of, but only to the extent necessary in, the programming, maintenance, repair, testing, and procurement of equipment used in processing or transmission of those returns and return information; or

(iv) To a legal representative of the tax division, personally and directly engaged in, and solely for use in, preparation for a civil or criminal proceeding (or investigation which may result in a proceeding) before a state administrative body, grand jury, or court in a matter involving state tax administration, but only if:

(A) The taxpayer is or may be a party to the proceeding;

(B) The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation; or

(C) The return or return information relates, or may relate, to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects or may affect the resolution of an issue in a proceeding or investigation.

History of Section. G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, § 44-1-14; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7; P.L. 2025, ch. 278, art. 3, § 27, effective June 29, 2025.

§ 44-1-14.1 Joint examinations of returns with other jurisdictions.

(a) The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretary’s delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of any territory, state, or its political subdivision in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the administrator.

(b) The tax administrator may participate jointly with the tax officers in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state, or its political subdivision to the extent that the tax of the federal government or of the territory, state, or its political subdivision is similar to a tax imposed by this state.

(c) A certificate by the tax administrator that the tax of the federal government or of the other territory, state, or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.

History of Section. P.L. 1987, ch. 171, § 1.

§ 44-1-15 Destruction of obsolete records — Preservation of corporate returns.

The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a date not later than three (3) years prior to the date of the exercise of the authority granted by this section, except the records relating to public service corporations; provided, that the tax administrator has compiled in durable form as a part of his or her permanent records, all the essential information contained in any corporation tax returns destroyed under the provisions of this section pertaining to issued capital, dividends, value of shares returned, bonded and other indebtedness, total corporate value, corporate value in this state, basis of apportionment, exempt property, estimated value of physical property within and without this state, gross receipts, and in the case of public service corporations gross earnings returned, and in the case of banks, trust companies, and national banking associations the fair cash value of physical property and the names of shareholders whose shares are exempt from taxation.

History of Section. P.L. 1919, ch. 1768, § 1; G.L. 1923, ch. 38, § 9; G.L. 1938, ch. 28, § 9; P.L. 1939, ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-15.

§ 44-1-16 — 44-1-22 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 7; P.L. 1919, ch. 1719, § 1; G.L. 1923, ch. 38, § 7; P.L. 1956, ch. 3756, §§ 1-6; P.L. 1958, ch. 161; P.L. 1962, ch. 83, § 1; Repealed by P.L. 1961, ch. 93, § 8 and P.L. 1965, ch. 68, § 2.

§ 44-1-23 Release of tax liens.

(a) The tax administrator is authorized and empowered to release any lien on a taxpayer’s property by any law levying a tax to be assessed and collected by the tax administrator, whenever in his or her discretion the release of lien will not impair the state’s ability to collect the amount of the taxes and interest and penalties constituting the lien. The tax administrator, before giving any release of lien, may accept a tentative return from the taxpayer in the form the tax administrator may require, and accept payment of the tentative taxes, if any, disclosed by the return, plus interest and penalties, and the tax administrator may demand any security that the tax administrator may deem appropriate for the payment of the taxes and interest and penalties constituting the lien.

(b) The acceptance of any tentative return, the payment of any tentative taxes and interest and penalties, or the acceptance of any security, shall not impair the tax administrator’s right to collect from the taxpayer any unpaid portion of the taxes and interest and penalties nor affect the liability of the taxpayer to pay the taxes and interest and penalties.

History of Section. R.P.L. 1957, ch. 153, § 1.

§ 44-1-24 Acquisition of property for delinquent state taxes.

(a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff’s sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.

(b) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriff’s sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.

History of Section. P.L. 1959, ch. 135, § 1.

§ 44-1-25 Priority of state tax actions.

In any action to recover the amount of any tax assessed by the tax administrator, including interest and penalties, which the tax administrator has commenced in the superior court or which has been appealed to the superior court, the action shall, on the day to which it has been assigned for trial in the superior court by motion or agreement, take precedence for trial over all other cases on the trial calendar of the superior court for the day.

History of Section. P.L. 1959, ch. 136, § 1.

§ 44-1-26 Reciprocal enforcement of tax liabilities between this state and other states.

(a) At the request of the tax administrator, the attorney general of this state may bring suit, in the name of this state or in the name of the tax administrator, in the appropriate court of any other state to collect any tax legally due this state; and any political subdivision of this state or its appropriate officer, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to that political subdivision.

(b) The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state and lawfully imposed by any other state, or its political subdivision, which extends a like comity to this state, and the authorized officer of any other state, or its political subdivision, may sue for the collection of the taxes in the courts of this state. A certificate by the secretary of state of the other state that the officer suing for the collection of the tax is authorized to collect the taxes is conclusive proof of the authority. A certificate by the tax administrator that the tax of the other state or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.

(c) For the purposes of this section, the words “tax” and “taxes” include interest and penalties due under any taxing statute, and liability for the interest or penalties, or both, due under a taxing statute of another state, or its political subdivision, is recognized and enforced by the courts of this state to the extent that the laws of the other state permit the enforcement in its courts of liability for the interest or penalties or both, due under the tax laws of this state or any political subdivision of this state.

History of Section. P.L. 1965, ch. 44, § 1.

§ 44-1-27 Uncollectible checks.

Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other charge imposed under the provisions of any law administered by the tax administrator presents or causes to be presented a check to the tax administrator or to his or her agent or representative in payment of the tax, interest, penalty, or charge, and the check is returned as uncollectible, the tax administrator shall charge a fee of ten percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer to cover the costs of its collection, which fee is in addition to any interest and penalty charge imposed under the provisions of the law; provided, that the amount of the fee imposed is not less than ten dollars ($10.00) nor exceed one hundred dollars ($100); and provided, further, that the tax administrator shall not charge the fee unless the tax administrator or his or her agent or representative has notified the taxpayer by mail that the check was returned as uncollectible and makes demand in the notice that full payment of the amount of the check be made within ten (10) days of the date of the giving of the notice, and the taxpayer fails to make the payment within the period.

History of Section. P.L. 1967, ch. 99, § 1.

§ 44-1-28 Mailing as timely tax filing and payment.

(a) Generally. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state which is:

(1) Transmitted through the United States mail, is deemed filed and received by the state or political subdivision on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it;

(2) Mailed but not received by the state or political subdivision or where received and the cancellation mark is illegible, erroneous, or omitted, is deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the non-receipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the state or political subdivision a duplicate within thirty (30) days after written notification is given to the sender by the state or political subdivision of its non-receipt of the report, tax return, statement, remittance, or other document.

(b) Registered or certified mail; Certificate of mailing. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of the registration, certification, or certificate is considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed, and the date of registration, certification, or certificate is deemed the postmarked date.

(c) Saturdays, Sundays and legal holidays. If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing is considered timely if performed on the next business day.

History of Section. P.L. 1969, ch. 205, § 1.

§ 44-1-29 Collection by writ of execution.

(a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, or any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax or penalty becomes due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax, surcharge or penalty; and the court shall immediately appoint a time for a hearing and cause a reasonable notice of the meeting to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.

(b) If upon the hearing it appears that the tax, penalty, or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is unpaid, the court shall immediately issue an execution for the collection of the tax, penalty or surcharge, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the party as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take other action as it may deem proper to enforce the payment of the tax by the appointment of the receiver of the property of the party or otherwise. A party aggrieved by a final order of the court may seek review of the order in the Supreme Court by writ of certiorari in accordance with the procedures contained in § 42-35-16.

History of Section. P.L. 1978, ch. 294, § 1; P.L. 1983, ch. 105, § 1; P.L. 2007, ch. 73, art. 4, § 3.

§ 44-1-30 Repealed.

[Repealed]

History of Section. P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.

§ 44-1-31 Taxes and child support to be paid by electronic funds transfer.

(a) The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document with the division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances where a taxpayer is required to pay employment taxes to the Internal Revenue Service by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld by electronic funds transfer.

(b) The tax administrator is authorized to provide by rule for the payment of child support and/or medical support received from any in-state, or interstate employers, making income withholdings, and from collections received from other state collection and disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when the child support and/or medical support is required to be paid in connection with a court or administrative order for support to the state’s central collection and disbursement.

(c) The tax administrator shall adopt rules and regulations necessary to implement this section including, but not limited to, rules and regulations:

(1) Coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and the payment of child support,

(2) Specifying the form, frequency, and content of electronic funds transfer messages and electronic date information in order to insure the proper receipt and crediting of the tax or child support payment.

(d) Payment of personal income taxes by individuals is not subject to the provisions of subsection (a) of this section; provided, that employers’ withholding of taxes is subject to the provisions of subsection (a) of this section.

(e) The tax administrator is authorized to provide by rule for payment of any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14.

History of Section. P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1; P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.

§ 44-1-31.1 Returns to be filed by paid tax return preparers electronically.

(a) Beginning January 1, 2009, the tax administrator is authorized to require that paid tax return preparers that prepared more than one hundred (100) Rhode Island tax returns in the prior year, shall file Rhode Island tax returns for their clients electronically with the Rhode Island Division of Taxation.

(b) This section shall apply to paid tax return preparers of Rhode Island personal and corporate income tax returns as well as paid preparers of other types of Rhode Island tax returns.

(c) If a paid tax return preparer is required by the tax administrator to file electronically in accordance with this section, the tax administrator may allow such preparer to bypass such requirement in a given instance where a client specifically requests that the return(s) not be filed electronically.

(d) If a paid tax return preparer fails to abide by such electronic filing requirement or otherwise causes clients’ Rhode Island tax returns to be filed falsely or improperly, the tax administrator may, after a hearing to show cause, preclude such preparer from preparing and filing Rhode Island tax returns with the Rhode Island Division of Taxation.

(e) The tax administrator is authorized to waive the electronic filing requirement in a given year for a paid tax return preparer who can show that filing electronically will cause undue hardship.

History of Section. P.L. 2008, ch. 137, § 1; P.L. 2008, ch. 190, § 1.

§ 44-1-31.2 Electronic filing of large entity tax returns, electronic payments, and penalties.

(a) For the purposes of this chapter, “larger business registrant” means any person who:

(1) Operates as a business whose combined annual liability for all taxes administered by the division of taxation for the entity is or exceeds five thousand dollars ($5,000); or

(2) Operated as a business whose annual gross income is over one hundred thousand dollars ($100,000) for the entity.

(b) Beginning on January 1, 2023, any larger business registrant is required to file returns and remit taxes to the state of Rhode Island electronically.

(c) Beginning on January 1, 2023, if any larger business registrant fails to pay said taxes by electronic funds transfer or other electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax the lesser of five percent (5%) of the tax liability amount that was not filed electronically or five hundred dollars ($500), whichever is less, unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.

(d) Notwithstanding the provisions of subsection (c) of this section, beginning on January 1, 2023, if any larger business registrant fails to file a return by electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax equal to fifty dollars ($50.00), unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.

History of Section. P.L. 2022, ch. 231, art. 6, § 5, effective June 27, 2022.

§ 44-1-32 Hearing on application by taxpayer.

Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.

History of Section. P.L. 1993, ch. 459, § 17; P.L. 2007, ch. 73, art. 4, § 3.

§ 44-1-33 Indemnification.

(a) The state shall indemnify the tax administrator for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties as tax administrator; provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.

(b) The state shall also indemnify the associate directors for revenue services of the department of administration, within the division of taxation, child support enforcement, and motor vehicles, and their assigns or designees, for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties; as such, provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.

History of Section. P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.

§ 44-1-34 Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.

(a) Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis:

(1) Prepare a list of the delinquent taxpayers under chapter 30 of this title who owe at least fifty thousand dollars ($50,000) of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.

(2) Prepare a list of the delinquent taxpayers collectively under chapters 11 — 15 and 17, 18, and 20 of this title, who owe at least fifty thousand dollars ($50,000) of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.

(3) Each list may contain the name and address of each delinquent taxpayer, the type of tax levied, and the amount of the delinquency, including interest and penalty, as of the end of the quarter. No taxpayer shall be included on such list if the tax assessment in question is the subject of an appeal.

(b) The tax administrator shall not list any delinquent taxpayer until such time as he or she gives the delinquent taxpayer thirty (30) days’ notice of intent to publish the taxpayer’s delinquency. Said notice shall be sent to the taxpayer’s last known address by regular and certified mail. If during said thirty-day (30) period the taxpayer makes satisfactory arrangement for payment of the delinquent tax, the name of such taxpayer shall not be published as long as the taxpayer does not default on any payment agreement entered into with the division of taxation.

(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.

History of Section. P.L. 2003, ch. 376, art. 7, § 8; P.L. 2011, ch. 151, art. 19, § 18; P.L. 2024, ch. 117, art. 6, § 9, effective June 17, 2024.

§ 44-1-35 Outside collection agencies.

The tax administrator may retain by written contract collection agencies licensed under Rhode Island law, or licensed under the laws of another state or the District of Columbia, for the purpose of collecting from sources outside the state of Rhode Island taxes, interest and/or penalties assessed by the tax administrator.

History of Section. P.L. 2013, ch. 144, art. 9, § 5.

§ 44-1-36 Contracts.

(a) Except as set forth in section (b) below, the division of taxation may enter into contracts with persons (defined herein as individuals, firms, fiduciaries, partnerships, corporations, trusts, or associations, however formed) to be paid on a contingent fee basis, for services rendered to the division of taxation where the contract is for the collection of taxes, interest, or penalty or the reduction of refunds claimed. Under such contracts the contingent fee shall be based on the actual amount of taxes, interest and/or penalties collected and/or the amount by which the claimed refund is reduced.

(b) The division of taxation may not enter into a contingent fee contract under which the person directly conducts a field audit.

(c) The division of taxation shall publish an annual report setting forth the number of contracts entered into under paragraph (a), the amount collected and the percentage of the contingency fee arrangement of each contract.

History of Section. P.L. 2015, ch. 141, art. 11, § 5.

§ 44-1-37 Administrative penalties and attorney’s fees.

(a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations promulgated thereunder, the tax administrator may, in accordance with the requirements of the administrative procedures act, chapter 35 of title 42:

(1) Revoke or suspend a license or permit issued by the division of taxation;

(2) Levy an administrative penalty in an amount not less than one hundred ($100) nor more than fifty thousand dollars ($50,000);

(3) Order the violator to cease such actions; and/or

(4) Any combination of the above penalties.

(b) The tax administrator is hereby authorized, and may in his or her discretion, recover the reasonable cost of legal services provided by in-house attorneys in the department of revenue and/or the division of taxation incurred in matters pertaining to administrative hearings, court hearings, and appeals. Nothing in this section shall limit the power of the tax administrator to retain outside legal counsel and to recover the costs of such legal counsel pursuant to other provisions of the general laws.

(c) Any monetary penalties assessed pursuant to this section shall be deposited in the general fund.

History of Section. P.L. 2017, ch. 302, art. 8, § 8.

§ 44-1-38 Jeopardy determinations.

If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make a jeopardy determination of the amount of tax required to be collected, including interest and penalties, if any. Said jeopardy determination shall state briefly the facts upon which it is based. The amount of the tax, interest, and/or penalties so determined shall be due and payable immediately upon the mailing by the tax administrator of the notice of that jeopardy determination. Within thirty (30) days of the date of the mailing of the notice of the jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court appealing the jeopardy determination. Within twenty (20) days after the action is commenced, the district court shall make a determination of whether or not the making of the jeopardy assessment was reasonable under the circumstances.

History of Section. P.L. 2017, ch. 302, art. 8, § 8.

§ 44-1-39 Information deemed state property.

For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.

History of Section. P.L. 2017, ch. 302, art. 8, § 8.

§ 44-1-40 Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.

(a) Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:

(1) Prepare and publish for public distribution a list of entities and their active licenses administered under this title.

(2) Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of title 3.

(3) Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of title 3.

(4) Each list may contain the license type, name, and address of each registered entity with a license.

(b) The tax administrator shall not list any taxpayers that do not have an active license.

(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.

History of Section. P.L. 2019, ch. 88, art. 3, § 10.

Chapter 44-2 Tax Officials Generally

§ 44-2-1 Compensation of town assessors, clerks, and collectors.

Assessors shall receive the amount of compensation that the town allows; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five percent (5%) unless they have agreed with the town for a smaller sum; which fees shall be paid out of the town treasury. In case of distraint of personal property or levy on land, the collectors shall have the same fees as sheriffs have in similar cases.

History of Section. G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, § 44-2-1.

§ 44-2-2 Appropriations for tax officials’ association.

The general assembly may annually appropriate a sum as it may deem necessary, out of any money in the treasury not otherwise appropriated, to be expended under the supervision of the director of the department of revenue to defray the expenses of the meetings and the publications and other expenses of the Rhode Island tax officials’ association. The state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum appropriated, or so much of the sum as may be from time to time required, upon receipt by the controller of proper vouchers approved by the director of revenue.

History of Section. P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-2-2; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.

§ 44-2-3 Penalty for violations or neglect of duty by tax officials.

Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.

History of Section. G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, § 44-2-3.

Chapter 44-3 Property Subject to Taxation

§ 44-3-1 Real and personal property subject to taxation.

All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.

History of Section. G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1.

§ 44-3-2 “Personal property” defined.

“Personal property”, for the purposes of taxation, means all goods, chattels, and effects, wherever they may be, all ships or vessels, at home or abroad, except those that are exempt from taxation by the laws of the United States or of this state.

History of Section. G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, § 44-3-2; P.L. 1969, ch. 197, art. 7, § 4.

§ 44-3-2.1 Tax on intangible personal property prohibited.

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.

History of Section. P.L. 1969, ch. 197, art. 7, § 1.

§ 44-3-2.2 Tax on certain vehicles and trailers prohibited.

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of this title on any vehicle or trailer that is registered under chapter 3 of title 31. Any vehicle or trailer that is not registered under chapter 3 of title 31 shall be assessed by a city or town in the same manner as other tangible personal property.

History of Section. P.L. 1978, ch. 341, § 4; P.L. 2023, ch. 203, § 1, effective July 1, 2023; P.L. 2023, ch. 204, § 1, effective July 1, 2023.

§ 44-3-3 Property exempt.

(a) The following property is exempt from taxation:

(1) Property belonging to the state, except as provided in § 44-4-4.1;

(2) Lands ceded or belonging to the United States;

(3) Bonds and other securities issued and exempted from taxation by the government of the United States or of this state;

(4) Real estate, used exclusively for military purposes, owned by chartered or incorporated organizations approved by the adjutant general and composed of members of the national guard, the naval militia, or the independent, chartered-military organizations;

(5) Buildings for free public schools, buildings for religious worship, and the land upon which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so far as the buildings and land are occupied and used exclusively for religious or educational purposes;

(6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy; provided, further, that in the town of Charlestown, where the property previously described in this paragraph is exempt in total, along with dwelling houses and the land on which they stand in Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its religious order;

(7) Intangible personal property owned by, or held in trust for, any religious or charitable organization, if the principal or income is used or appropriated for religious or charitable purposes;

(8) Buildings and personal estate owned by any corporation used for a school, academy, or seminary of learning, and of any incorporated public charitable institution, and the land upon which the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far as they are used exclusively for educational purposes, but no property or estate whatever is hereafter exempt from taxation in any case where any part of its income or profits, or of the business carried on there, is divided among its owners or stockholders; provided, however, that unless any private nonprofit corporation organized as a college or university located in the town of Smithfield reaches a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said corporation commencing March 1, 2014;

(9) Estates, persons, and families of the president and professors for the time being of Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s estate, person, and family included, but only to the extent that any person had claimed and utilized the exemption prior to, and for a period ending, either on or after December 31, 1996;

(10) Property especially exempt by charter unless the exemption has been waived in whole or in part; provided that, notwithstanding any provision of a charter or act of incorporation or other law to the contrary, any real and personal property (or portion thereof) of a healthcare facility, and/or any parent corporation, operator, manager, or subsidiary thereof, or of an institution of higher education, that would otherwise be exempted from property taxation that is leased to, subleased to, occupied or used by an entity, organization, or individual that is not itself exempted from property taxation shall be taxed to the tenant, who, for the purposes of taxation is deemed the owner;

(11) Lots of land exclusively for burial grounds;

(12) Property, real and personal, held for, or by, an incorporated library, society, or any free public library, or any free public library society, so far as the property is held exclusively for library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor generally, or for a nonprofit hospital for the sick or disabled;

(13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated organizations of veterans of any war in which the United States has been engaged, the parent body of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars ($400,000) if actually used and occupied by the association; provided, that the city council of the city of Cranston may by ordinance exempt the real or personal estate as previously described in this subdivision located within the city of Cranston to the extent of five hundred thousand dollars ($500,000);

(14) Property, real and personal, held for, or by, the fraternal corporation, association, or body created to build and maintain a building or buildings for its meetings or the meetings of the general assembly of its members, or subordinate bodies of the fraternity, and for the accommodation of other fraternal bodies or associations, the entire net income of which real and personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or asylums, a home or homes, a school or schools, for the free education or relief of the members of the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their wives, widows, or orphans, and any fund given or held for the purpose of public education, almshouses, and the land and buildings used in connection therewith;

(15) Real estate and personal property of any incorporated volunteer fire engine company or incorporated volunteer ambulance or rescue corps in active service;

(16) The estate of any person who, in the judgment of the assessors, is unable from infirmity or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the lien immediately becomes due and payable; any person claiming the exemption aggrieved by an adverse decision of an assessor shall appeal the decision to the local board of tax review and thereafter according to the provisions of § 44-5-26;

(17) Household furniture and family stores of a housekeeper in the whole, including clothing, bedding, and other white goods, books, and all other tangible personal property items that are common to the normal household;

(18) Improvements made to any real property to provide a shelter and fallout protection from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that the improvements meet applicable standards for shelter construction established, from time to time, by the Rhode Island emergency management agency. The improvements are deemed to comply with the provisions of any building code or ordinance with respect to the materials or the methods of construction used and any shelter or its establishment is deemed to comply with the provisions of any zoning code or ordinance;

(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator;

(20) Manufacturer’s inventory.

(i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be a manufacturer within a city or town within this state if that person uses any premises, room, or place in it primarily for the purpose of transforming raw materials into a finished product for trade through any or all of the following operations: adapting, altering, finishing, making, and ornamenting; provided, that public utilities; non-regulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997; building and construction contractors; warehousing operations, including distribution bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing or distribution of raw materials, such as alteration of stock for the convenience of a customer; are excluded from this definition;

(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term “manufacturer’s inventory,” or any similar term, means and includes the manufacturer’s raw materials, the manufacturer’s work in process, and finished products manufactured by the manufacturer in this state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; provided, that the term does not include any finished products held by the manufacturer in any retail store or other similar selling place operated by the manufacturer whether or not the retail establishment is located in the same building in which the manufacturer operates the manufacturing plant;

(iii) For the purpose of § 44-11-2, a “manufacturer” is a person whose principal business in this state consists of transforming raw materials into a finished product for trade through any or all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be principally engaged if the gross receipts that person derived from the manufacturing operations in this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than fifty percent (50%) of the total gross receipts that person derived from all the business activities in which that person engaged in this state during the taxable year. For the purpose of computing the percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished products manufactured by the manufacturer in this state, even though the manufacturer’s store or other selling place may be at a different location from the location of the manufacturer’s manufacturing plant in this state, are deemed to have been derived from manufacturing;

(iv) Within the meaning of the preceding paragraphs of this subdivision, the term “manufacturer” also includes persons who are principally engaged in any of the general activities coded and listed as establishments engaged in manufacturing in the Standard Industrial Classification Manual prepared by the Technical Committee on Industrial Classification, Office of Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time, but eliminating as manufacturers those persons, who, because of their limited type of manufacturing activities, are classified in the manual as falling within the trade rather than an industrial classification of manufacturers. Among those thus eliminated, and accordingly also excluded as manufacturers within the meaning of this paragraph, are persons primarily engaged in selling, to the general public, products produced on the premises from which they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and custom tailors, except, that a person who manufactures bakery products for sale primarily for home delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are operated by the person, is a manufacturer within the meaning of this paragraph;

(v) The term “Person” means and includes, as appropriate, a person, partnership, or corporation; and

(vi) The department of revenue shall provide to the local assessors any assistance that is necessary in determining the proper application of the definitions in this subdivision;

(21) Real and tangible personal property acquired to provide a treatment facility used primarily to control the pollution or contamination of the waters or the air of the state, as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or standards for the control of water or air pollution or contamination, and certified as approved in an order entered by the director of environmental management. The property is exempt as long as it is operated properly in compliance with the order of approval of the director of environmental management; provided, that any grant of the exemption by the director of environmental management in excess of ten (10) years is approved by the city or town in which the property is situated. This provision applies only to water and air pollution control properties and facilities installed for the treatment of waste waters and air contaminants resulting from industrial processing; furthermore, it applies only to water or air pollution control properties and facilities placed in operation for the first time after April 13, 1970;

(22) Manufacturing machinery and equipment acquired or used by a manufacturer after December 31, 1974. Manufacturing machinery and equipment is defined as:

(i) Machinery and equipment used exclusively in the actual manufacture or conversion of raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and development or for quality assurance of its manufactured products;

(ii) Machinery and equipment that is partially used in the actual manufacture or conversion of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used by a manufacturer for research and development or for quality assurance of its manufactured products, to the extent to which the machinery and equipment is used for the manufacturing processes, research and development, or quality assurance. In the instances where machinery and equipment is used in both manufacturing and/or research and development and/or quality assurance activities and non-manufacturing activities, the assessment on machinery and equipment is prorated by applying the percentage of usage of the equipment for the manufacturing, research and development, and quality-assurance activity to the value of the machinery and equipment for purposes of taxation, and the portion of the value used for manufacturing, research and development, and quality assurance is exempt from taxation. The burden of demonstrating this percentage usage of machinery and equipment for manufacturing and for research and development and/or quality assurance of its manufactured products rests with the manufacturer; and

(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was purchased after July 1, 1997; provided that the city or town council of the city or town in which the machinery and equipment is located adopts an ordinance exempting the machinery and equipment from taxation. For purposes of this subsection, city councils and town councils of any municipality may, by ordinance, wholly or partially exempt from taxation the machinery and equipment discussed in this subsection for the period of time established in the ordinance and may, by ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section; provided, that the ordinance does not apply to any machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates from a city or town in this state to another city or town in the state;

(23) Precious metal bullion, meaning any elementary metal that has been put through a process of melting or refining, and that is in a state or condition that its value depends upon its content and not its form. The term does not include fabricated precious metal that has been processed or manufactured for some one or more specific and customary industrial, professional, or artistic uses;

(24) Hydroelectric power-generation equipment, which includes, but is not limited to, turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The hydroelectric power-generation equipment must have been purchased after July 1, 1979, and acquired or used by a person or corporation who or that owns or leases a dam and utilizes the equipment to generate hydroelectric power;

(25) Subject to authorization by formal action of the council of any city or town, any real or personal property owned by, held in trust for, or leased to an organization incorporated under chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of another state or the District of Columbia, the purpose of which is the conserving of open space, as that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively for the purposes of the organization;

(26) Tangible personal property, the primary function of which is the recycling, reuse, or recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, or the treatment of “hazardous wastes,” as defined in § 23-19.1-4, where the “hazardous wastes” are generated primarily by the same taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order from the director of the department of environmental management certifying that the tangible personal property has this function, which order effects a conclusive presumption that the tangible personal property qualifies for the exemption under this subdivision. If any information relating to secret processes or methods of manufacture, production, or treatment is disclosed to the department of environmental management only to procure an order, and is a “trade secret” as defined in § 28-21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23;

(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has been paid;

(28) Real and personal property of the Providence Performing Arts Center, a non-business corporation as of December 31, 1986;

(29) Tangible personal property owned by, and used exclusively for the purposes of, any religious organization located in the city of Cranston;

(30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA Building;

(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited liability company that is formed in connection with, or to facilitate the acquisition of, the properties designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, Rhode Island;

(32) The buildings, personal property, and land upon which the buildings stand, located on Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited exclusively to these said buildings, personal estate and land, provided that said property is owned by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used exclusively for a lighthouse;

(33) The Stadium Theatre Performing Arts Centre building located in Monument Square, Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by the Stadium Theatre Foundation, a Rhode Island nonprofit corporation;

(34) Real and tangible personal property of St. Mary Academy — Bay View, located in East Providence, Rhode Island;

(35) Real and personal property of East Bay Community Action Program and its predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(36) Real and personal property located within the city of East Providence of the Columbus Club of East Providence, a Rhode Island charitable nonprofit corporation;

(37) Real and personal property located within the city of East Providence of the Columbus Club of Barrington, a Rhode Island charitable nonprofit corporation;

(38) Real and personal property located within the city of East Providence of Lodge 2337 BPO Elks, a Rhode Island nonprofit corporation;

(39) Real and personal property located within the city of East Providence of the St. Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation;

(40) Real and personal property located within the city of East Providence of the Trustees of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island nonprofit corporation;

(41) Real and personal property located on the first floor of 90 Leonard Avenue within the city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation;

(42) Real and personal property located within the city of East Providence of the Cape Verdean Museum Exhibit, a Rhode Island nonprofit corporation;

(43) The real and personal property owned by a qualified 501(c)(3) organization that is affiliated and in good standing with a national, congressionally chartered organization and thereby adheres to that organization’s standards and provides activities designed for recreational, educational, and character building purposes for children from ages six (6) years to seventeen (17) years;

(44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(45) The real and personal property located within the town of West Warwick at 211 Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East Greenwich, a Rhode Island nonprofit corporation;

(46) Real and personal property of the Comprehensive Community Action Program, a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation;

(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and associated equipment used therewith in service after December 31, 2015;

(49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, as defined in subsection (a) of this section, shall be exempt from taxation in accordance with subsection (a) of this section;

(50) Real and personal property located at 415 Tower Hill Road within the town of North Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(51) As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Charlestown’s community limits, subject to authorization by formal action of the town council of the town of Charlestown;

(52) All real and personal property located at 1300 Frenchtown Road, within the town of East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(53) Real and tangible personal property of Mount Saint Charles Academy located within the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47;

(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit corporation, located in Providence, Rhode Island;

(55) Real and personal property located within the town of West Warwick of Tides Family Services, Inc., a Rhode Island nonprofit corporation;

(56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444;

(57) Real and personal property located within the town of Middletown of Lucy’s Hearth, a Rhode Island nonprofit corporation;

(58) Real and tangible personal property of Habitat for Humanity of Rhode Island—Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode Island;

(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit corporation, located in the town of West Warwick at 1249 Main Street;

(60) Real and personal property located at 321 Main Street, within the town of South Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city council of Pawtucket may from time to time determine;

(62) Real and personal property of North Kingstown, Exeter Animal Protection League, Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North Kingstown, Rhode Island;

(63) Real and personal property located within the city of East Providence of Foster Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable nonprofit corporation;

(64) Real and personal property located at 54 Kelly Avenue within the town of East Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit corporation;

(65) Real and tangible personal property of Providence Country Day School, a Rhode Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 406, block 6, lot 6, and plat 506, block 1, lot 8;

(66) As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Bristol’s community limits, subject to authorization by formal action of the town council of the town of Bristol;

(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city of East Providence;

(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 108, lot 83;

(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor for the city of Providence comprising approximately 26.08 acres of land along with all buildings and improvements that have been or may be made;

(70) Real and tangible personal property of The Providence Community Health Centers, Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island;

(71) In the city of Central Falls and the city of Pawtucket, real property and tangible personal property located on or in the premise acquired or leased by a railroad entity and for the purpose of providing boarding and disembarking of railroad passengers and the supporting passenger railroad operations and services. For the purpose of this section, a railroad entity shall be any incorporated entity that has been duly authorized by the Rhode Island public utilities commission to provide passenger railroad services;

(72) Real and tangible personal property of the American Legion Riverside Post Holding Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as said property is owned by American Legion Post 10;

(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 306, Block 01, Parcel 012.00;

(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further identified as assessor’s plat 21, lot 312;

(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the town of North Kingstown on Plat 004/Lot 019;

(76) Real and tangible personal property of the Rhode Island Public Health Foundation, a domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the Rhode Island Public Health Foundation or such entity, located in the city of Providence;

(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island nonprofit corporation, located in the town of New Shoreham, Rhode Island;

(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit corporations, and all of which are located within the city of Providence;

(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on Assessors’ Plat 37, Lot 434;

(80) Real and tangible personal property of Sojourner House, a Rhode Island nonprofit corporation, located in the city of Providence, at 386 Smith Street, further identified as Assessor’s Plat 67, Lot 46, and 1570 Westminster Street, further identified as Assessor’s Plat 35, Lot 200;

(81) Real and tangible personal property of the Little Flower Home, a Rhode Island domestic nonprofit corporation, located at 304 Hooper Street, within the Town of Tiverton on Map 102, Lot 196; provided that, the organization remains a federal 501(c)(3) tax-exempt corporation and a domestic nonprofit charitable corporation;

(82) Real and tangible personal property of the Brain Injury Association of Rhode Island, Inc., a nonprofit corporation, located at 1017 Waterman Avenue within the city of East Providence on tax assessor’s map 607, Block 11, Parcel 4;

(83) Real and tangible personal property of the Johnnycake Center Realty Corporation, a Rhode Island nonprofit corporation, located in the town of South Kingstown, and further identified as 12 Green Street, Assessor’s Map 49-1, Lot 148, 44 Kersey Road, further identified as Assessor’s Map 49-1, Lot 136, 54 Kersey Road, further identified as Assessor’s Map 49-1, Lot 137, and 1004 Kingstown Road, further identified as Assessor’s Map 49-4, Lot 124;

(84) Real and tangible personal property of the Little Compton Game Club, a Rhode Island domestic nonprofit corporation, located at 83 John Dyer Road and 88 John Dyer Road, within the town of Little Compton on Assessor’s Plat 44 Lots 4 and 5;

(85) Real and tangible personal property of Wildlife Rehabilitators Association of Rhode Island (Wildlife Clinic of Rhode Island), a Rhode Island domestic nonprofit corporation, located at 2865 Tower Hill Road, within the town of North Kingstown on Assessor’s Map Plat 5, Lot 1;

(86) Non-commercial real and tangible personal property of Southside Community Land Trust, a Rhode Island domestic nonprofit corporation, located in the city of Providence, at 404 Broad Street, further identified as Assessor’s Plat 23, Lot 753;

(87) Tangible personal property of Northwest Community Health Care d/b/a WellOne Primary Medical and Dental Care, a Rhode Island domestic nonprofit corporation, located in the town of North Scituate at 35 Village Plaza Way, and further identified as Plat 38, Lot 72;

(88) Real and tangible personal property of Friends of Little Compton Wellness Center, Inc., a domestic nonprofit corporation located at 115 East Main Road, within the town of Little Compton, on Assessor’s Plat 28, Lot 45;

(89) Real and tangible personal property of PROJECT Weber/RENEW, a Rhode Island domestic nonprofit corporation; provided that, it is qualified as a tax-exempt corporation pursuant to 26 U.S.C. 501(c)(3) of the Internal Revenue Code;

(90) Real and tangible personal property of Codac, Inc., a Rhode Island domestic nonprofit corporation, located in the city of Providence, Rhode Island, at 45 Royal Little Drive, further identified as Assessor’s Plat 74, Lot 402;

(91) Real and tangible personal property of the Center for Southeast Asians, a Rhode Island domestic nonprofit corporation, located in the city of Providence, at 105 Glenham Street, further identified as Assessor’s Plat 45, Lot 668, 270 Elmwood Avenue, further identified as Assessor’s Plat 44, Lot 388 and 126 Princeton Avenue, further identified as Assessor’s Plat 44, Lot 723;

(92) Real and tangible personal property of the Rhode Island Business Development Institute, a domestic nonprofit corporation, located at 220 Smith Street within the city of Providence on the assessor’s map as Plat 67, Lot 100;

(93) Real and tangible personal property of the Providence Preservation Society, a Rhode Island domestic nonprofit corporation, located at 24 Meeting Street, within the city of Providence on Tax Assessor’s Map, Plat 10, Lot 75; and

(94) Real and tangible personal property of the Pokanoket Management Group, a Rhode Island nonprofit corporation, trustee of the Pokanoket Tribe Land Trust, located in the town of Bristol, Rhode Island, and used directly to cultivate, preserve and protect the natural, cultural, traditional and historical resources, watersheds, habitats, ecosystems and archaeological sites of and within the ancestral territory of the Pokanoket people.

(b) Except as provided below, when a city or town taxes a for-profit hospital facility, the value of its real property shall be the value determined by the most recent full revaluation or statistical property update performed by the city or town; provided, however, in the year a nonprofit hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit hospital facility is initially established, the value of the real property and personal property of the for-profit hospital facility shall be determined by a valuation performed by the assessor for the purpose of determining an initial assessed value of real and personal property, not previously taxed by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with a direct appeal from an adverse decision to the Rhode Island superior court business calendar.

A “for-profit hospital facility” includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under § 44-5-2.

(c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief for businesses, including small businesses, and to promote economic development, a city, town, or fire district may establish an exemption for tangible personal property within its geographic limits by formal action of the appropriate governing body within the city, town, or fire district, which exemptions shall be uniformly applied and in compliance with local tax classification requirements. Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-12.2.

History of Section. G.L. 1896, ch. 44, § 2; P.L. 1901, ch. 844, § 1; G.L. 1909, ch. 56, § 2; P.L. 1912, ch. 769, § 38; P.L. 1921, ch. 2052, § 1; G.L. 1923, ch. 58, § 2; G.L. 1938, ch. 29, § 2; P.L. 1947, ch. 1855, § 1; P.L. 1947, ch. 1920, § 1; G.L. 1956, § 44-3-3; P.L. 1960, ch. 186, § 1; P.L. 1961, ch. 69, § 1; P.L. 1966, ch. 242, § 3; P.L. 1966, ch. 245, § 1; P.L. 1966, ch. 262, § 1; P.L. 1967, ch. 191, § 1; P.L. 1970, ch. 60, §§ 1, 5; P.L. 1974, ch. 200, art. 1, § 3; P.L. 1975, ch. 75, § 1; P.L. 1975, ch. 291, § 1; P.L. 1976, ch. 131, § 1; P.L. 1977, ch. 182, § 16; P.L. 1979, ch. 290, § 1; P.L. 1979, ch. 307, § 1; P.L. 1979, ch. 335, § 1; P.L. 1980, ch. 401, § 1; P.L. 1982, ch. 199, § 1; P.L. 1982, ch. 451, § 1; P.L. 1983, ch. 207, § 2; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1985, ch. 363, § 2; P.L. 1985, ch. 515, § 1; P.L. 1986, ch. 198, § 48; P.L. 1986, ch. 267, § 1; P.L. 1986, ch. 400, § 2; P.L. 1987, ch. 147, § 1; P.L. 1988, ch. 52, § 1; P.L. 1988, ch. 84, § 94; P.L. 1990, ch. 65, art. 24, § 1; P.L. 1990, ch. 356, § 1; P.L. 1992, ch. 449, § 1; P.L. 1993, ch. 470, § 1; P.L. 1995, ch. 352, § 1; P.L. 1996, ch. 116, § 1; P.L. 1996, ch. 252, § 1; P.L. 1997, ch. 38, § 1; P.L. 1997, ch. 357, § 5; P.L. 1999, ch. 231, § 1; P.L. 2002, ch. 266, § 1; P.L. 2002, ch. 341, § 1; P.L. 2003, ch. 402, § 1; P.L. 2004, ch. 323, § 1; P.L. 2004, ch. 526, § 1; P.L. 2004, ch. 571, § 1; P.L. 2004, ch. 603, § 1; P.L. 2004, ch. 614, § 1; P.L. 2006, ch. 256, § 1; P.L. 2006, ch. 356, § 1; P.L. 2006, ch. 470, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36; P.L. 2011, ch. 10, § 1; P.L. 2011, ch. 13, § 1; P.L. 2013, ch. 159, § 1; P.L. 2013, ch. 192, § 2; P.L. 2013, ch. 205, § 1; P.L. 2013, ch. 240, § 2; P.L. 2013, ch. 510, § 1; P.L. 2013, ch. 512, § 1; P.L. 2013, ch. 513, § 1; P.L. 2013, ch. 518, § 1; P.L. 2013, ch. 520, § 1; P.L. 2013, ch. 523, § 1; P.L. 2013, ch. 524, § 1; P.L. 2013, ch. 525, § 1; P.L. 2013, ch. 527, § 1; P.L. 2013, ch. 531, § 1; P.L. 2014, ch. 339, § 1; P.L. 2014, ch. 345, § 1; P.L. 2014, ch. 362, § 1; P.L. 2014, ch. 379, § 1; P.L. 2014, ch. 388, § 1; P.L. 2014, ch. 540, § 1; P.L. 2014, ch. 542, § 1; P.L. 2016, ch. 85, § 1; P.L. 2016, ch. 89, § 1; P.L. 2016, ch. 115, § 1; P.L. 2016, ch. 123, § 1; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2016, ch. 216, § 1; P.L. 2016, ch. 224, § 1; P.L. 2016, ch. 228, § 1; P.L. 2016, ch. 245, § 1; P.L. 2016, ch. 250, § 1; P.L. 2016, ch. 283, § 1; P.L. 2016, ch. 284, § 1; P.L. 2016, ch. 292, § 1; P.L. 2016, ch. 298, § 1; P.L. 2016, ch. 299, § 1; P.L. 2016, ch. 313, § 1; P.L. 2016, ch. 316, § 1; P.L. 2016, ch. 518, § 1; P.L. 2017, ch. 44, § 1; P.L. 2017, ch. 46, § 1; P.L. 2017, ch. 273, § 1; P.L. 2017, ch. 289, § 1; P.L. 2017, ch. 453, § 1; P.L. 2017, ch. 467, § 1; P.L. 2018, ch. 300, § 1; P.L. 2018, ch. 307, § 1; P.L. 2018, ch. 308, § 1; P.L. 2018, ch. 311, § 1; P.L. 2018, ch. 325, § 1; P.L. 2018, ch. 330, § 1; P.L. 2018, ch. 332, § 1; P.L. 2018, ch. 335, § 1; P.L. 2019, ch. 159, § 1; P.L. 2019, ch. 167, § 1; P.L. 2020, ch. 28, § 1; P.L. 2020, ch. 35, § 1; P.L. 2020, ch. 75, § 1; P.L. 2020, ch. 78, § 1; P.L. 2021, ch. 9, § 1, effective May 6, 2021; P.L. 2021, ch. 12, § 1, effective May 5, 2021; P.L. 2021, ch. 29, § 1, effective June 1, 2021; P.L. 2021, ch. 30, § 1, effective June 1, 2021; P.L. 2021, ch. 33, § 1, effective June 1, 2021; P.L. 2021, ch. 34, § 1, effective June 1, 2021; P.L. 2021, ch. 294, § 1, effective July 9, 2021; P.L. 2021, ch. 295, § 1, effective July 9, 2021; P.L. 2021, ch. 317, § 1, effective January 1, 2022; P.L. 2021, ch. 318, § 1, effective January 1, 2022; P.L. 2022, ch. 15, § 1, effective May 4, 2022; P.L. 2022, ch. 18, § 1, effective May 4, 2022; P.L. 2022, ch. 20, § 1, effective May 11, 2022; P.L. 2022, ch. 22, § 1, effective May 11, 2022; P.L. 2022, ch. 27, § 1, effective May 25, 2022; P.L. 2022, ch. 28, § 1, effective May 25, 2022; P.L. 2022, ch. 43, § 1, effective June 8, 2022; P.L. 2022, ch. 44, § 1, effective June 8, 2022; P.L. 2022, ch. 219, § 1, effective June 30, 2022; P.L. 2022, ch. 220, § 1, effective June 30, 2022; P.L. 2022, ch. 231, art. 6, § 6, effective June 27, 2022; P.L. 2022, ch. 257, § 1, effective July 2, 2022; P.L. 2022, ch. 262, § 1, effective July 2, 2022; P.L. 2022, ch. 274, § 1, effective July 2, 2022; P.L. 2022, ch. 309, § 1, effective July 6, 2022; P.L. 2022, ch. 317, § 1, effective July 6, 2022; P.L. 2022, ch. 325, § 1, effective July 6, 2022; P.L. 2023, ch. 117, § 1, effective June 19, 2023; P.L. 2023, ch. 118, § 1, effective June 19, 2023; P.L. 2023, ch. 325, § 1, effective January 1, 2024; P.L. 2023, ch. 326, § 1, effective January 1, 2024; P.L. 2023, ch. 376, § 1, effective June 27, 2023; P.L. 2023, ch. 385, § 1, effective June 27, 2023; P.L. 2024, ch. 7, § 1, effective April 29, 2024; P.L. 2024, ch. 8, § 1, effective April 29, 2024; P.L. 2024, ch. 33, § 1, effective May 30, 2024; P.L. 2024, ch. 34, § 1, effective May 30, 2024; P.L. 2024, ch. 35, § 1, effective May 30, 2024; P.L. 2024, ch. 36, § 1, effective May 30, 2024; P.L. 2024, ch. 407, § 1, effective June 26, 2024; P.L. 2024, ch. 449, § 1, effective June 29, 2024; P.L. 2024, ch. 450, § 1, effective June 29, 2024; P.L. 2025, ch. 11, § 1, effective May 30, 2025; P.L. 2025, ch. 12, § 1, effective May 30, 2025; P.L. 2025, ch. 89, § 1, effective September 1, 2025; P.L. 2025, ch. 90, § 1, effective September 1, 2025; P.L. 2025, ch. 111, § 1, effective June 23, 2025; P.L. 2025, ch. 112, § 1, effective June 23, 2025; P.L. 2025, ch. 221, § 1, effective June 24, 2025; P.L. 2025, ch. 224, § 1, effective June 24, 2025; P.L. 2025, ch. 244, § 1, effective June 26, 2025; P.L. 2025, ch. 246, § 1, effective June 26, 2025; P.L. 2025, ch. 466, § 1, effective July 5, 2025; P.L. 2025, ch. 467, § 1, effective December 31, 2025; P.L. 2025, ch. 468, § 1, effective December 31, 2025.

§ 44-3-3.1 Exemption of office equipment used for manufacturing or commercial purposes.

(a) The city or town council of any municipality may by ordinance wholly or partially exempt from taxation for a period of up to twenty-five (25) years any items of office equipment, which include, but are not limited to, computers, telephone equipment, and any other items of personal property used in an office and/or any leasehold improvements which are not exempt and are used for manufacturing or commercial purposes and may by ordinance establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section.

(b) Nothing in this section shall be deemed to permit the exemption provided in this section to be available to any manufacturing or commercial business relocating from one city or town within the state to another.

History of Section. P.L. 1995, ch. 106, § 1.

§ 44-3-4 Veterans’ exemptions.

(a)(1) The property of each person who served in the military, national guard, or naval service of the United States in the war of the rebellion, the Spanish-American war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the property of each person who served in the military, national guard, or naval service of the United States in World War II at any time during the period beginning December 7, 1941, and ending on December 31, 1946, and members who served in uniform during the Cold War between 1947 through 1991, including those members who did not serve in a declared war or conflict and the property of each person who served in the military, national guard, or naval services of the United States in the Korean conflict at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, 1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried widow or widower of that person, is exempted from taxation to the amount of one thousand dollars ($1,000), except in:

(i) Burrillville , where the exemption is four thousand dollars ($4,000);

(ii) Cumberland , where the town council may, by ordinance, provide for an exemption of a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);

(iii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

(iv) Jamestown , where the town council may, by ordinance, provide for a tax credit or exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable;

(v) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000); and where the town council may also provide for a real estate tax exemption not exceeding ten thousand dollars ($10,000) for those honorably discharged active duty veterans who served in Operation Desert Storm;

(vi) Newport , where the exemption is four thousand dollars ($4,000);

(vii) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(viii) North Kingstown , the exemption is a two hundred dollar ($200) tax credit or the equivalent assessment dollars;

(ix) North Providence , where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(x) [As amended by P.L. 2015, ch. 168, § 1] . Smithfield , where the exemption is ten thousand dollars ($10,000);

(x) [As amended by P.L. 2015, ch. 179, § 1] . Smithfield , where the exemption is four thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);

(xi) Warren , where the exemption shall not exceed five thousand five hundred dollars ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real property;

(xii) Westerly , where the town council may, by ordinance, provide an exemption of the total value of the veterans’ real and personal property to a maximum of forty thousand five hundred dollars ($40,500);

(xiii) Barrington , where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property;

(xiv) Exeter , where the exemption is five thousand dollars ($5,000);

(xv) Glocester , where the exemption shall not exceed thirty thousand dollars ($30,000);

(xvi) West Warwick , where the city council may, by ordinance, provide for an exemption of up to thirty thousand dollars ($30,000);

(xvii) Warwick , where the city council may, by ordinance, provide for an exemption of a maximum of four thousand dollars ($4,000);

(xviii) [As added by P.L. 2016, ch. 238, § 1]. Charlestown , where the town council may, by ordinance, provide for an additional exemption to any veteran of the United States armed services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;

(xix) [As added by P.L. 2016, ch. 268, § 1]. Charlestown , where the town council may, by ordinance, provide for an additional tax credit to any veteran of the United States armed services, regardless of the veteran’s qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;

(xx) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle;

(xxi) Tiverton , where the town council may provide, by ordinance as may be amended from time to time, a tax credit of two hundred dollars ($200) or greater; and

(xxii) North Smithfield , where the town council may provide, by ordinance, as may be amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any veteran as defined in subsection (a)(1) of this section.

(2) The exemption is applied to the property in the municipality where the person resides, and if there is not sufficient property to exhaust the exemption, the person may claim the balance in any other city or town where the person may own property; provided, that the exemption is not allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed, evidence that the person is entitled, which evidence shall stand so long as the person’s legal residence remains unchanged; provided, however, that in the town of South Kingstown , the person entitled to the exemption shall present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that he or she is entitled to the exemption; and, provided, further, that the exemption provided for in this subdivision to the extent that it applies in any city or town, shall be applied in full to the total value of the person’s real and tangible personal property located in the city or town; and, provided, that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000), except in:

(i) Central Falls , where the city council may, by ordinance, provide for an exemption of a maximum of seven thousand five hundred dollars ($7,500);

(ii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

(iii) Cumberland , where the town council may, by ordinance, provide for an exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);

(iv) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000);

(v) Newport , where the exemption is four thousand dollars ($4,000);

(vi) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(vii) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(viii) Smithfield , where the exemption is four thousand dollars ($4,000);

(ix) Warren , where the exemption shall not exceed eleven thousand dollars ($11,000);

(x) Barrington , where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property; of the property of every honorably discharged veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war who is determined by the Veterans Administration of the United States of America to be totally disabled through service-connected disability and who presents to the assessors a certificate from the veterans administration that the person is totally disabled, which certificate remains effectual so long as the total disability continues;

(xi) Charlestown , where the town council may, by ordinance, create a tax dollar credit reduction to replace the tax assessment exemption, as so stated in all sections herein; and

(xii) Jamestown , where the town council may, by ordinance, provide for an exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.

(3) Provided, that:

(i) Burrillville may exempt real property of the totally disabled persons in the amount of six thousand dollars ($6,000);

(ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);

(iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled persons in the amount of six thousand dollars ($6,000);

(iv) Middletown may exempt the real property of each of the totally disabled persons in the amount of five thousand dollars ($5,000);

(v) New Shoreham town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(vi) North Providence town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(vii) The Tiverton town council may, by ordinance which may be amended from time to time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of the totally disabled persons;

(viii) West Warwick town council may exempt the real property of each of the totally disabled persons in an amount of two hundred dollars ($200);

(ix) Westerly town council may, by ordinance, provide for an exemption on the total value of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); and

(x) Jamestown , where the town council may, by ordinance, provide for an additional tax credit or exemption on real and personal property to any veteran of the United States armed services regardless of their qualified service dates, who is considered one hundred percent (100%) totally disabled through a service connected disability and who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.

(4) There is an additional exemption from taxation in the town of:

Warren , where its town council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war who is determined by the Veterans’ Administration of the United States of America to be partially disabled through a service-connected disability and who presents to the assessors a certificate that they are partially disabled, which certificate remains effectual so long as the partial disability continues. Provided, however, that the Barrington town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000); Warwick city council may, by ordinance, exempt real property of each of the above-named persons and to any person who served in any capacity in the military or naval service during the period of time of the Persian Gulf conflict, whether or not the person served in the geographical location of the conflict, in the amount of four thousand dollars ($4,000).

(5) Lincoln . There is an additional exemption from taxation in the town of Lincoln for the property of each person who actually served in the military or naval service of the United States in the Persian Gulf conflict and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person. The exemption shall be determined by the town council in an amount not to exceed ten thousand dollars ($10,000).

(b) In addition to the exemption provided in subsection (a) of this section, there is a ten-thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the unmarried widow or widower of a deceased veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans Administration of the United States, to be totally disabled through service-connected disability and who, by reason of the disability, has received assistance in acquiring “specially adapted housing” under laws administered by the veterans’ administration; provided, that the real estate is occupied as his or her domicile by the person; and, provided, that if the property is designed for occupancy by more than one family, then only that value of so much of the house as is occupied by the person as his or her domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance is furnished to the assessors except in:

(1) Cranston , where the exemption shall not exceed thirty thousand dollars ($30,000);

(2) Cumberland , where the town council may provide for an exemption not to exceed seven thousand five hundred dollars ($7,500);

(3) Newport , where the exemption is ten thousand dollars ($10,000) or ten percent (10%) of assessed valuation, whichever is greater;

(4) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(5) North Providence , where the town council may, by ordinance, provide for an exemption not to exceed twelve thousand five hundred dollars ($12,500);

(6) Westerly , where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand five hundred dollars ($40,500);

(7) Lincoln , where the town council may, by ordinance, provide for an exemption of a maximum of fifteen thousand dollars ($15,000);

(8) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum of fifty thousand dollars ($50,000);

(9) Tiverton , where the town council may, by ordinance, provide for a tax credit of two hundred dollars ($200) or greater, as may be amended from time to time;

(10) Jamestown , where the town council may, by ordinance, provide for a tax credit; and

(11) North Smithfield , where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.

(c) In addition to the previously provided exemptions, any veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans’ Administration of the United States to be totally disabled through service-connected disability may, by ordinance, passed in the city or town where the veteran’s property is assessed, receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property whether real or personal and if the veteran owns real property may be exempt from taxation by any fire and/or lighting district; provided, that in the town of: North Kingstown , where the amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; and for the town of Westerly , where the amount of the exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of Cumberland , where the amount of the exemption shall not exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of Narragansett , where the amount of the exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in the city of Cranston , commencing with the December 31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town of Tiverton , where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall be applied to the qualified veteran’s property assessment tax bill.

(d) In determining whether or not a person is the widow or widower of a veteran for the purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the benefits of the section if the remarriage is void, has been terminated by death, or has been annulled or dissolved by a court of competent jurisdiction.

(e) In addition to the previously provided exemptions, there may by ordinance passed in the city or town where the person’s property is assessed, be an additional fifteen thousand dollars ($15,000) exemption from local taxation on real and personal property for any veteran of military or naval service of the United States or the unmarried widow or widower of person who has been or shall be classified as, or determined to be, a prisoner of war by the Veterans’ Administration of the United States, except in:

(1) Westerly , where the town council may, by ordinance, provide for an exemption of a maximum of sixty-eight thousand dollars ($68,000);

(2) Cumberland , where the town council may by ordinance provide for an exemption of a maximum of forty-seven thousand five hundred forty-four dollars ($47,544);

(3) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand dollars ($40,000);

(4) Tiverton , where the town council may, by ordinance, provide for a tax credit of six hundred dollars ($600) or greater;

(5) Jamestown , where the town council may, by ordinance, provide for an exemption greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent relief or benefit; and

(6) North Smithfield , where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.

(f) Cities and towns granting exemptions under this section shall use the eligibility dates specified in this section.

(g) The several cities and towns not previously authorized to provide an exemption for those veterans who actually served in the Persian Gulf conflict may provide that exemption in the amount authorized in this section for veterans of other recognized conflicts.

(h) Bristol , where the town council of Bristol may, by ordinance, provide for an exemption for any veteran and the unmarried widow or widower of a deceased veteran of military or naval service of the United States who is determined, under applicable federal law by the Veterans’ Administration of the United States to be partially disabled through service-connected disability.

(i) In addition to the previously provided exemption, any veteran who is discharged from the military or naval service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military or naval service, who is determined, under applicable federal law by the Veterans Administration of the United States to be totally and permanently disabled through a service-connected disability, who owns a specially adapted homestead that has been acquired or modified with the assistance of a special adaptive housing grant from the Veteran’s Administration and that meets Veteran’s Administration and Americans with disability act guidelines from adaptive housing or that has been acquired or modified using proceeds from the sale of any previous homestead that was acquired with the assistance of a special adaptive housing grant from the veteran’s administration, the person or the person’s surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where the amount of the above referenced exemption shall be forty-six thousand five hundred dollars ($46,500).

(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) exemption for any person who is an active member of the armed forces of the United States.

(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit in an amount to be determined from time to time by the town council.

( l ) Any exemption granted by a municipality pursuant to the provisions of this section, in addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall include any life estate in property held by the qualified veteran.

History of Section. P.L. 1989, ch. 542, § 92; P.L. 1989, ch. 509, § 1; P.L. 1992, ch. 160, § 1; 1992, ch. 195, § 1; P.L. 1993, ch. 157, § 1; P.L. 1993, ch. 163, § 1; P.L. 1993, ch. 252, § 1; P.L. 1993, ch. 334, § 1; P.L. 1993, ch. 337, § 1; P.L. 1994, ch. 33, § 1; P.L. 1994, ch. 51, § 1; P.L. 1994, ch. 124, § 1; P.L. 1994, ch. 159, § 1; P.L. 1994, ch. 219, § 1; P.L. 1994, ch. 252, § 1; P.L. 1994, ch. 320, § 1; P.L. 1994, ch. 360, § 1; P.L. 1994, ch. 406, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 305, § 3; P.L. 1995, ch. 351, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 376, § 1; P.L. 1997, ch. 182, § 1; P.L. 1997, ch. 246, § 1; P.L. 1997, ch. 277, § 1; P.L. 1997, ch. 335, § 1; P.L. 1998, ch. 357, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2000, ch. 475, § 1; P.L. 2001, ch. 308, § 1; P.L. 2001, ch. 348, § 1; P.L. 2002, ch. 27, § 1; P.L. 2002, ch. 31, § 1; P.L. 2002, ch. 93, § 1; P.L. 2002, ch. 98, § 1; P.L. 2003, ch. 21, § 1; P.L. 2003, ch. 27, § 1; P.L. 2003, ch. 93, § 1; P.L. 2003, ch. 428, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 170, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2006, ch. 257, § 1; P.L. 2006, ch. 279, § 1; P.L. 2007, ch. 91, § 1; P.L. 2007, ch. 184, § 1; P.L. 2007, ch. 216, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2010, ch. 199, § 1; P.L. 2010, ch. 241, § 1; P.L. 2013, ch. 161, § 1; P.L. 2013, ch. 207, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2014, ch. 225, § 1; P.L. 2014, ch. 330, § 1; P.L. 2015, ch. 168, § 1; P.L. 2015, ch. 179, § 1; P.L. 2016, ch. 238, § 1; P.L. 2016, ch. 248, § 1; P.L. 2016, ch. 268, § 1; P.L. 2016, ch. 279, § 1; P.L. 2016, ch. 312, § 1; P.L. 2016, ch. 320, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2017, ch. 183, § 1; P.L. 2017, ch. 457, § 1; P.L. 2017, ch. 472, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2018, ch. 185, § 1; P.L. 2018, ch. 209, § 1; P.L. 2019, ch. 158, § 1; P.L. 2019, ch. 165, § 1; P.L. 2021, ch. 408, § 1, effective July 14, 2021; P.L. 2021, ch. 409, § 1, effective July 14, 2021; P.L. 2022, ch. 196, § 1, effective June 27, 2022; P.L. 2022, ch. 197, § 1, effective June 27, 2022; P.L. 2023, ch. 177, § 1, effective June 20, 2023; P.L. 2023, ch. 178, § 1, effective June 20, 2023; P.L. 2024, ch. 37, § 1, effective May 30, 2024; P.L. 2024, ch. 38, § 1, effective May 30, 2024; P.L. 2024, ch. 398, § 1, effective December 31, 2024; P.L. 2024, ch. 399, § 1, effective December 31, 2024; P.L. 2025, ch. 189, § 1, effective July 1, 2025; P.L. 2025, ch. 220, § 1, effective July 1, 2025.

§ 44-3-4.1 Repealed.

[Repealed]

History of Section. P.L. 1984, ch. 61, § 1; Repealed by P.L. 2006, ch. 257, § 2, and by P.L. 2006, ch. 279, § 2, effective July 3, 2006.

§ 44-3-4.2 Conflicts eligible for veterans’ property tax relief.

(a) In addition to those wars and conflicts listed in subsection 44-3-4(a)(1), any person who served in the military or naval service of the United States in the following places shall be entitled to the veteran exemptions in § 44-3-4:

(1) Berlin: May 9, 1945 to October 2, 1990. Cold War/Show of Strength.

(2) Korea: June 27, 1950 to November 8, 1950. President Orders Intervention.

(3) Quemay and Matsu: August 23, 1956 to June 1, 1963. Show of Force and Escort.

(4) Lebanon: July 1, 1958 to November 1, 1958. Operation Bluebat, Peacekeeping.

(5) Vietnam: July 1, 1958 to July 3, 1965. Advisory/U.S. Troops Ordered to Undertake Offensive Position.

(6) Taiwan Straits: August 23, 1958 to January 1, 1959. Show of Force.

(7) Congo (Zaire): July 14, 1960 to September 1, 1962. Operation Newtape, U.N. Peacekeeping.

(8) Laos: April 19, 1961 to October 7, 1962. Counter Insurgency.

(9) Berlin: August 14, 1961 to June 1, 1963. Show of Strength.

(10) Cuba: October 24, 1962 to June 1, 1963. Missile Crisis.

(11) Congo: November 23-27, 1964. Operation Dragon, Red & Black Rescue.

(12) Vietnam Conflict & RVNCM: July 3, 1965 to March 8, 1973. U.S. Troops Ordered to Offensive Position.

(13) Dominican Republic: April 28, 1965 to September 21, 1966. Evacuation and Peacekeeping.

(14) Korea: October 1, 1966 to June 30, 1974. Treaty Commitment.

(15) Cambodia Thailand: March 29, 1973 to August 15, 1973. Bombing Campaign.

(16) Cambodia: April 11-13, 1975. Operation Eagle Pull, Evacuation.

(17) Vietnam: April 29-30, 1975. Operation Frequent Wind, Evacuation.

(18) Cambodia: May 5, 1975. Mayaguez Hostage Rescue.

(19) Sinai, Egypt: August 3, 1981 to present. Peacekeeping.

(20) Lebanon: June 1, 1983 to December 1, 1987. Peacekeeping.

(21) Grenada: October 23, 1983 to November 21, 1983. Operation Urgent Fury, Evacuation.

(22) Libya: April 12-17, 1986. Operation Eldorado Canyon.

(23) Persian Gulf: July 24, 1987 to August 1, 1990. Operation Earnest Will, Naval Escort.

(24) Panama: December 20, 1989 to January 31, 1990. Operation Just Cause.

(25) Persian Gulf: August 2, 1990 to November 30, 1995. Operation Desert Shield & Desert Storm.

(26) Operation Sharp Edge: August 5-25, 1990. Humanitarian, Liberia.

(27) Combined Task Force “Provide Comfort”: April 5, 1991 to July 31, 1993. Humanitarian-Northern Iraq & Turkey.

(28) Combined Task Force “Provide Comfort”: December 1, 1995 to December 31, 1996. Northern Iraq & Incirlik Air Base, Turkey.

(29) Joint Task Force Guantanamo Bay: November 22, 1991 to June 30, 1992. Humanitarian, Guantanamo Bay.

(30) Operation “Provide Hope”: February 1, 1992 to April 30, 1993. Humanitarian, Russia.

(31) Joint Task Force “Provide Relief”: August 18, 1992 to December 4, 1992. Humanitarian, Kenya & Somalia.

(32) Somalia: December 5, 1992 to March 31, 1995. Operation Restore Hope & United Shield.

(33) Joint Task Force “Provide Refuge”: February 11, 1993 to March 11, 1993. Humanitarian, Kwazalern, Republic of Marshall Islands.

(34) Joint Task Force 160 Operation “Sea Signal”: May 20, 1994 to April 15, 1996. Humanitarian, Guantanamo Bay.

(35) Joint Task Force “Distant Haven”: August 19, 1994 to October 31, 1994. Humanitarian, Surname.

(36) Joint Task Force “Safe Haven”: August 26, 1994 to March 3, 1995. Humanitarian, Panama.

(37) Joint Task Force 180, 190 & MNF Operations “Uphold and Restore Democracy”: September 10, 1994 to March 31, 1995. Humanitarian, Haiti.

(38) Joint Task Force “Support Hope”: July 20, 1994 to October 7, 1994. Humanitarian, Rwanda.

(39) Haiti: September 16, 1994 to March 31, 1995. Operation Uphold Democracy.

(40) El Salvador: January 1, 1981 to February 1, 1992. Advisory raining.

(41) Former Republic of Yugoslavia: November 20, 1995 to December 19, 1996 and December 20, 1996 to June 20, 1998. Operation Joint Endeavor & Guard.

(42) Wake Island, Mid-Pacific Joint Task Force “Prompt Return”: July 12, 1995 to August 10, 1995. Humanitarian, Wake Island, Mid-Pacific.

(43) Southwest Asia: December, 1995 ongoing. Operation Southern Watch, Maritime Intercept Operation, Operation Vigilant Sentinel, Operation Northern Watch, Operation Desert Thunder, Operation Desert Fox, Exercise Intrinsic Action, Exercise Iris Gold, Operation Desert Spring.

(44) Former Republic of Yugoslavia: December 20, 1995 — ongoing. Operation Joint Endeavor, Joint Guard and Force.

(45) Haiti: April 1, 1995 to January 31, 2000. Operation: UNMHI, U.S. For Haiti, USSPTG-Haiti.

(46) Liberia Joint Task Force “Assured Response”: April 8, 1996 to August 12, 1996. Humanitarian, Liberia.

(47) Kosova: March 24, 1999 — ongoing. Operation Allied Force, Joint Guardian.

(b) Persons who served in the military or naval service of the United States “Operation Noble Eagle”, “Operation Enduring Freedom”, “Operation Iraqi Freedom”; September 12, 2001 — ongoing are entitled to the veteran exemptions in § 44-3-4.

(c) Persons who served in the military or naval service of the United States and have received the “Global War Expeditionary Medal” and the “Global War on Terrorism Medal” are entitled to the veteran exemptions in § 44-3-4.

History of Section. P.L. 2006, ch. 2, § 1; P.L. 2006, ch. 3, § 1.

§ 44-3-5 Gold star parents’ exemption.

(a) The property of every person whose son or daughter has served with the armed forces of the United States of America and has lost his or her life as a result of his or her service with the armed forces of the United States of America, providing the death was determined to be in the line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall be but one exemption granted where both parents of the deceased son or daughter are living; provided:

(1) Cranston.

(2) Warren.

(3) Cumberland.

(4) North Providence.

(5) Smithfield.

(6) Westerly.

(7) Barrington.

(8) Jamestown.

(9) Lincoln.

(10) West Warwick.

(11) Narragansett.

(12) Tiverton.

(13) Charlestown.

(14) North Smithfield.

(15) North Kingstown.

(b) The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.

History of Section. G.L. 1938, ch. 29, § 6; P.L. 1949, ch. 2288, § 1; P.L. 1950, ch. 2560, § 1; G.L. 1956, § 44-3-5; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 139, § 1; P.L. 1984, ch. 342, § 1; P.L. 1984, ch. 315, § 1; P.L. 1984, ch. 358, § 1; P.L. 1985, ch. 24, § 1: P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1994, ch. 320, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1996, ch. 223, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 1; P.L. 1999, ch. 19, § 1; P.L. 2002, ch. 32, § 1; P.L. 2002, ch. 308, § 1; P.L. 2003, ch. 22, § 1; P.L. 2003, ch. 39, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 312, § 2; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2022, ch. 196, § 1, effective June 27, 2022; P.L. 2022, ch. 197, § 1, effective June 27, 2022; P.L. 2024, ch. 17, § 1, effective May 10, 2024; P.L. 2024, ch. 18, § 1, effective May 10, 2024; P.L. 2025, ch. 189, § 1, effective July 1, 2025; P.L. 2025, ch. 220, § 1, effective July 1, 2025.

§ 44-3-5.1 Exemptions in South Kingstown.

(a) The town council of the town of South Kingstown is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals, as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of South Kingstown and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans who are one hundred percent (100%) totally disabled through service connected disability;

(4) Gold star parents;

(5) Veterans who were prisoners of war.

(b) The exemptions granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.

History of Section. P.L. 2004, ch. 104, § 1; P.L. 2004, ch. 110, § 1.

§ 44-3-5.2 Exemptions in Barrington.

(a) The town council of the town of Barrington is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined pursuant to this section.

(b) A “qualified individual” means a town of Barrington resident who is:

(1) An honorably discharged veteran of the United States armed services, regardless of the veteran’s qualified service dates, or the unmarried widow or widower of the veteran;

(2) A veteran of the United States armed services who was not discharged, but has served honorably, or the unmarried widow or widower of the veteran;

(3) An honorably discharged, service-connected one hundred percent (100%) totally disabled veteran of the United States armed services, regardless of the veteran’s qualified service dates for as long as the service-connected total disability continues;

(4) A parent of a member of the United States armed services who lost his or her life in the line of duty;

(5) The unmarried widow or widower of a member of the United States armed services who lost his or her life in the line of duty; or

(6) A veteran who was a prisoner of war;

(b) The exemption granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.

History of Section. P.L. 2018, ch. 302, § 1; P.L. 2018, ch. 323, § 1.

§ 44-3-6 General exemptions inapplicable to property used for manufacturing.

Notwithstanding any other provision of this chapter, real and personal property devoted to manufacturing purposes shall not be exempt from taxation except as provided by §§ 44-3-3(21) [now see § 44-3-3(20)], 44-3-3(23) [now see § 44-3-3(22)], 44-3-3.1, 44-3-9, and 44-5-38.

History of Section. G.L. 1938, ch. 29, § 2A; P.L. 1946, ch. 1781, § 1; G.L. 1956, § 44-3-6; P.L. 1976, ch. 131, § 1; P.L. 1995, ch. 106, § 2.

§ 44-3-7 Repealed.

[Repealed]

History of Section. G.L. 1938, ch. 29, § 2B; P.L. 1953, ch. 3151, § 1; G.L. 1956, § 44-3-7; Repealed by P.L. 1969, ch. 197, art. 7, § 6.

§ 44-3-8 Exemption of land planted to forestry.

(a) Whenever there shall have been planted one or more acres of land worth not more than twenty-five dollars ($25.00) per acre, in this state, to trees of any of the following kinds: chestnut, hickory, oak, maple, larch, pine, ash, catalpa, locust, basswood, beech, hemlock, spruce, tulip tree, cedar, sycamore, and walnut, in numbers not less than five hundred (500) to the acre, the owner of the plantation of trees may file with the tax assessors, in any city or town in which the plantation may be located, an affidavit showing that the owner has complied with the requirements of this chapter. Upon that proof, the plantation, including the trees and land on which they are growing in good condition, shall be exempted from all taxation whatsoever for a period of fifteen (15) years, the period of exemption to be counted from the time the land shall have been planted as stated in this subsection, or from the time it may have been necessary to replant the land, by reason of destruction by fire, if the land shall be replanted within one year after the destruction; provided, that the land is planted or replanted, as the case may be, and managed under a forest working plan approved by the head of the division of forest environment during the period of exemption from taxation.

(b) The provisions of this chapter shall not be construed so as to exempt from taxation more than three hundred (300) acres owned by any one person, corporation, limited partnership, or association.

History of Section. G.L. 1896, ch. 44, § 3; P.L. 1908, ch. 1581, § 1; G.L. 1909, ch. 56, § 3; G.L. 1923, ch. 58, § 3; G.L. 1938, ch. 29, § 3; impl. am. P.L. 1952, ch. 2973, § 4; G.L. 1956, § 44-3-8.

§ 44-3-9 Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.

(a)(1) Except as provided in this section, the electors of any city or town qualified to vote on a proposition to appropriate money or impose a tax when legally assembled, may vote to authorize the city or town council, for a period not exceeding twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property which has undergone environmental remediation, is historically preserved, or is used for affordable housing, manufacturing, commercial, or residential purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the city or town, the city or town council determines that:

(i) Granting of the exemption or stabilization will inure to the benefit of the city or town by reason of:

(A) The willingness of the manufacturing or commercial concern to locate in the city or town, or of individuals to reside in such an area; or

(B) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the city or town and not substantially reduce its work force in the city or town; or

(C) An improvement of the physical plant of the city or town which will result in a long-term economic benefit to the city or town and state; or

(D) An improvement which converts or makes available land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation; or

(ii) Granting of the exemption or stabilization of taxes will inure to the benefit of the city or town by reason of the willingness of a manufacturing or commercial or residential firm or property owner to construct new or to replace, reconstruct, convert, expand, retain, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase or maintenance in plant, residential housing, or commercial building investment by the firm or property owned in the city or town;

(2) Provided that should the city or town council make the determination in subsection (a)(1)(i)(B) of this section, any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms or expansions, and may be granted as to existing buildings, fixtures, machinery and equipment for existing employers in the city or town.

(b) Cities shall have the same authority as is granted to towns except that authority granted to the qualified electors of a town and to town councils shall be exercised in the case of a city by the city council.

(c) For purposes of this section, “property used for commercial purposes” means any building or structures used essentially for offices or commercial enterprises.

(d) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city or town in which the property is located so long as the property is used for the manufacturing or commercial, or residential purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote of the qualified electors of a town and findings of a town council or of any vote and findings by a city council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the city or town in which the real or personal property is located, for the purpose of paying the indebtedness of the city or town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city or town, and the interest on the indebtedness, and for appropriation to any sinking fund of the city or town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(f) Nothing in this section shall be deemed to permit the exemption or stabilization provided in this section for any manufacturing or commercial concern relocating from one city or town within the state of Rhode Island to another.

(g) Renewable energy resources, as defined in § 39-26-5, qualify for tax stabilization agreements pursuant to subsection (a) of this section.

(h) Notwithstanding the foregoing, the city council of the city of Providence may extend the twenty-year (20) period in subsection (a) of this section by an additional ten (10) years for real property located at 111 Westminster Street (also identified as 55 Kennedy Plaza), Providence, Rhode Island, identified as assessor’s plat 20, lot 14.

(i) Notwithstanding the foregoing, the city council of the city of Providence may enter into an agreement to exempt from payment, in whole or in part, real and personal property taxes on real property and personal property located at plat 56, lots 271, 288, 292, 322, 329, 339, 348, 349, 350, 351, 352, 353, 354, 355, 356, 357, 358, 359, 360, 361, 362, 363, 364, 365, 366, 367 and 371, and such additional plats and lots as may be added in accordance with the terms of such agreement, and to determine a stabilized amount of taxes, which may be formulated as a revenue sharing arrangement, to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax. The term of the agreement may be up to thirty (30) years. This authority is in addition to, and not in substitution of the authority exercised by the city council to enter into a twenty-year (20) tax exemption agreement, which agreement by its terms is set to expire on September 30, 2024.

History of Section. G.L. 1896, ch. 44, §§ 4, 5; G.L. 1909, ch. 56, §§ 4, 5; P.L. 1916, ch. 1376, § 1; G.L. 1923, ch. 58, §§ 4, 5; G.L. 1938, ch. 29, §§ 4, 5; G.L. 1956, § 44-3-9; P.L. 1962, ch. 135, § 1; P.L. 1965, ch. 37, § 1; P.L. 1966, ch. 53, § 1; P.L. 1994, ch. 402, § 1; P.L. 1996, ch. 257, § 1; P.L. 1996, ch. 293, § 1; P.L. 1998, ch. 106, § 1; P.L. 2006, ch. 347, § 3; P.L. 2006, ch. 466, § 3; P.L. 2016, ch. 149, § 6; P.L. 2016, ch. 163, § 6; P.L. 2022, ch. 184, § 1, effective June 27, 2022; P.L. 2022, ch. 185, § 1, effective June 27, 2022; P.L. 2023, ch. 27, § 1, effective May 18, 2023; P.L. 2023, ch. 28, § 1, effective May 18, 2023.

§ 44-3-9.1 Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.

(a) Except as provided in this section, the city council of the city of Woonsocket 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 in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within a district designated by the city council, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the city, the city council determines that designation of the district and granting of the exemption or stabilization for qualifying property located in the city will inure to the benefit of the city by reason of the willingness of owners of qualifying property to replace, reconstruct, expand, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, or to construct new buildings or facilities or acquire new machinery or equipment for use in such buildings or facilities, resulting in an increase in investment by such owners in the city.

(b) For purposes of this section, “qualifying property” means any building or structures used or intended to be used essentially for offices or commercial enterprises or for residential purposes.

(c) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing, commercial, or residential purposes for which the exemption or stabilized amount of taxes was made.

(d) Notwithstanding any vote and findings by the city council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the city, for the purpose of paying the indebtedness of the city and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city, and the interest on the indebtedness, and for appropriation to any sinking fund of the city, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

History of Section. P.L. 1991, ch. 109, § 1; P.L. 2023, ch. 9, § 1, effective April 7, 2023; P.L. 2023, ch. 10, § 1, effective April 7, 2023.

§ 44-3-9.1.1 Woonsocket — Rehabilitation exemption for qualified residential structures in the city.

(a)(1) The tax assessor of the city of Woonsocket is authorized to grant a rehabilitation exemption from taxation for certain qualified residential structures. A “qualified residential structure” is defined as a residential structure or structures which is or are certified by the building inspection services division of the city of Woonsocket as being eligible for exemption. Eligibility for the exemption may be provided if the following conditions are met:

(i) The property is strictly residential in nature, consisting of three (3) or more units on a single lot, and was acquired by the applicant at a date subsequent to its being certified as vacant by the building inspection services division. The building inspection services division will maintain a list of vacant properties, which will be updated monthly.

(ii) All permits necessary for the completed renovations, which will make the building(s) meet minimum housing codes must be issued and provided to the tax assessor from the building inspection services division. An inspection of the structure by the building inspection services division, including the owner, contractor, electrical contractor, and minimum housing inspector, shall be done prior to the beginning of renovation.

(2) Upon furnishing to the city assessor proof that the requirements of subdivision (1) of this subsection have been met, the assessor shall certify to the applicant, in writing, that the property is eligible.

(b) Upon certification of eligibility, the property shall receive the following rehabilitation exemption:

(1) For both owner occupied and non-owner occupied, the assessment for the next tax year, hereinafter called “the base year,” shall be zero percent (0%) of the previous year’s valuation;

(2) If owner occupied, the assessment for the second year following certification shall be twenty percent (20%) of the base year’s valuation. If non-owner occupied, the assessment for the second year shall be fifty percent (50%) of the base year’s valuation;

(3) If owner occupied, the assessment for the third year following certification shall be forty percent (40%) of the base year’s valuation. If non-owner occupied, the assessment for the third year following certification shall be one hundred percent (100%) of the base year’s valuation plus the value of the improvements added to the original valuation;

(4) If owner occupied, the assessment for the fourth year following certification shall be sixty percent (60%) of the base year’s valuation;

(5) If owner occupied, the assessment for the fifth year following certification shall be eighty percent (80%) of the base year’s valuation;

(6) If owner occupied, the assessment for the sixth year following certification shall be one hundred percent (100%) of the base year’s valuation plus the value of the improvements added to the original valuation.

(c) If the city of Woonsocket implements property revaluation during the program, the original base year’s valuation shall be replaced by the new assessed valuation with the percentage adjustment made as specified.

(d) The rehabilitation exemption shall not apply to any of the following types of properties:

(1) Mixed commercial and residential use;

(2) Commercial and/or industrial use;

(3) Single- and two-family properties;

(4) Properties damaged by fire which are covered by insurance;

(5) Properties boarded or secured to protect mortgagor’s interest, and not due to disrepair.

(e) The rehabilitation exemption shall cease upon the occurrence of any one of the following conditions:

(1) Property is sold or title transferred at any time during the term of said exemption;

(2) Failure to complete permitted work within a timely manner as determined by the building inspector;

(3) In properties that were owner-occupied, if the owner moves out of the property, the property’s exemption changes to whatever status it would be if it were in the non-owner occupied status.

History of Section. P.L. 1996, ch. 49, § 1; P.L. 1996, ch. 67, § 1.

§ 44-3-9.2 North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.

(a) Except as provided in this section, the town council of the town of North Smithfield may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal property used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, “real property used for commercial purposes” includes any building or structure used for offices or commercial enterprises including without limitation any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

(c) For purposes of this section, “personal property used for commercial purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of North Smithfield for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

History of Section. P.L. 1993, ch. 2, § 1.

§ 44-3-9.2.1 North Smithfield — Exemption or partial abatement of taxes for Rankin Estates.

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 master plan approval for a grand total of one hundred thousand one hundred dollars ($100,100) in abatements for the real property known as “Rankin Estates” which consists of property located in the town of North Smithfield laid out and designated as assessor’s plat 14, Lots 17, 19, 20, 29, 31-34, 36, 88, 93, 106, 107, 123, 125, 128, 135, 136, 139, 140, 141, 144, 145, 147, 159, 202, 242.

History of Section. P.L. 2014, ch. 427, § 1; P.L. 2014, ch. 463, § 1.

§ 44-3-9.3 Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes.

(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 property used for manufacturing, commercial or mixed-use purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing, commercial or mixed-use firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant, commercial or mixed-use building investment by the firm or concern in the town.

(b) For purposes of this section, “real property used for commercial or mixed-use purposes” includes any building or structure used for offices or commercial enterprises, including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business, including mixed-use, and the land on which any such building or structure is situated and not used solely for residential purposes.

(c) For purposes of this section, “personal property used for commercial or mixed-use purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial or mixed-use purposes and used by such firm or concern in its commercial or mixed-use enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, real and personal property, the payment of taxes on which has been so exempted or that is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing, commercial or mixed-use purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Burrillville, for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

History of Section. P.L. 1993, ch. 429, § 1; P.L. 2016, ch. 222, § 1; P.L. 2016, ch. 291, § 1.

§ 44-3-9.4 Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes.

(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 council of the Town of Middletown may, by ordinance, provide for a schedule of exemptions from assessed valuation or determine a stabilized amount of taxes to be paid for real and personal property of property owners or businesses for any retrofit, expansion or renovation of specifically permitted uses under such ordinance and which qualify under such ordinance. The ordinance shall specify the kinds of retrofitting, expansion and renovation for which exemptions or stabilization will be permitted. The exemption shall be for a period of no more than five (5) years.

(c) The amount of the exemption or stabilization and the rules and regulations regarding the eligibility and qualification for the exemption or stabilization shall be provided by ordinance and the town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption or stabilization or in the rules and regulations regarding eligibility and qualification for exemption as it deems necessary.

History of Section. P.L. 1996, ch. 6, § 1.

§ 44-3-9.5 North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.

(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 property used for manufacturing, or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, “real property used for commercial purposes” includes any building or structure used for offices or commercial enterprises including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business, and the land on which any such building or structure is situated and not used for residential purposes.

(c) For purposes of this section, “personal property used for commercial purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax if any assessed by the town of North Providence for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

History of Section. P.L. 2002, ch. 107, § 1.

§ 44-3-9.6 Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond.

(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 for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper of general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturer or commercial concern to locate in the town; or

(ii) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not reduce its work force in the town; or

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial concern or property owner to construct new or to replace, reconstruct, convert, expand, retain or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in the maintenance of, or an increase in, the manufacturing or commercial property investment by the firm or property owner in the town.

(b) Should the town council make the determination in paragraphs (a)(1)(i) through paragraphs (a)(1)(iii), or subdivision (a)(2) of this section, an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of Richmond on August 6, 2003.

(c) For the purposes of this section, “commercial property” means any structure or facility used essentially for offices or commercial enterprises.

(d) Except as provided in this section, property for which taxes have been exempted in whole or part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purpose for which the exemption or stabilization was granted.

(e) Notwithstanding any vote of, or findings by the town council, the property shall be assessed for, and shall pay, that portion of the tax, if any, assessed by the town for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state, to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(f) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the Richmond Planning Board pursuant to Chapter 18 of the Code of Ordinances, as amended.

(g) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(h) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.

History of Section. P.L. 2003, ch. 414, § 1.

§ 44-3-9.7 South Kingstown — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown.

(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 used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper of general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial concern to locate in the town; or

(ii) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not reduce its work force in the town; or

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase in, plant or commercial building investment by the firm or concern in the town.

(b) Should the town council make the determination in paragraphs (a)(1)(i) — paragraphs (a)(1)(iii), or subdivision (a)(2) of this section, an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of South Kingstown on January 1, 2006.

(c) For the purposes of this section, “real property used for manufacturing or commercial purposes” includes any building or structure used for offices or commercial enterprises including without limitation any building or structure used for wholesale, warehouse, distribution, and/or storage business, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

(d) For purposes of this section, “personal property used for manufacturing or commercial purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(e) Except as provided in this section, property for which taxes have been exempted in whole or part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purpose for which the exemption or stabilization was granted.

(f) Notwithstanding any vote of, or findings by the town council, the property shall be assessed for, and shall pay, that portion of the tax, if any, assessed by the town for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state, to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(g) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the South Kingstown planning board, as applicable, or for other such permits and/or approvals that may be required from any other town board or commission.

(h) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(i) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.

History of Section. P.L. 2006, ch. 351, § 1; P.L. 2006, ch. 475, § 1.

§ 44-3-9.8 West Greenwich — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of West Greenwich.

(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 used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper of general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial concern to locate in the town; or

(ii) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not reduce its work force in the town; or

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase in plant or commercial building investments by the firm or concern in the town.

(b) Should the town council make the determination in subsections (a)(1)(i) — (a)(1)(iii) or (a)(2) of this section, an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of West Greenwich on January 1, 2011.

(c) For the purposes of this section, “real property used for manufacturing or commercial purposes” includes any building or structure used for offices or commercial enterprises, including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage business, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

(d) For purposes of this section, “personal property used for manufacturing or commercial purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(e) Except as provided in this section, property for which taxes have been exempted in whole or in part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilization was granted.

(f) Notwithstanding any vote of or findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town for the purpose of paying the indebtedness of the town and the indebtedness of the state, or any political subdivision of the state, to the appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(g) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the West Greenwich planning board, as applicable, or for other such permits and/or approvals that may be required from any other town board or commission.

(h) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(i) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.

History of Section. P.L. 2012, ch. 409, § 1; P.L. 2012, ch. 417, § 1; P.L. 2019, ch. 86, § 1; P.L. 2019, ch. 87, § 1.

§ 44-3-9.8.1 Exemption or stabilization of tax on qualified property used for residential purposes in the town of West Greenwich.

(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 of ordinances, the town council of the town of West Greenwich may vote to authorize, subject to the conditions in this section, to exempt from payment, in whole or in part, real qualified property, or to determine a stabilized amount, notwithstanding the valuation of the property or the rate of tax, provided that after a public hearing, ten (10) days’ notice of which shall be published in a newspaper of general circulation in the town, and upon a determination by the town council that the granting of the exemption and/or stabilization of taxes for a qualified property shall inure to the benefit of the town of West Greenwich including, without limitation, by reason of the town of West Greenwich achieving, exceeding, or furthering its realization of its goal of ten percent (10%) of its year round housing units constituting low- and moderate-income housing units pursuant to the provisions of chapter 53 of title 45.

(b) For purposes of this section, “qualifying property” means property for which there is an approved comprehensive permit project pursuant to chapter 53 of title 45, in which final plan approval has been recorded. Qualified property may be comprised of one or more contiguous lots and may have multiple owners. Nothing in this section shall prevent the town from approving any exemption or agreement under this section prior to final plan approval and recording, so long as the period in which the taxes are exempt and/or stabilized does not begin until the final plan is recorded.

(c) Notwithstanding any other provisions of this chapter, the town council may vote to authorize an agreement under this section for a period of up to thirty (30) years.

(d) Except as otherwise provided in this section, property for which taxes have been exempted and/or stabilized, in whole or in part, pursuant to this section shall not, during the period for which taxes have been so exempted and/or stabilized, be further liable to taxation by the town as long as such property shall remain qualified property as defined in this section.

(e) Notwithstanding this section, owners of qualifying low-income housing in the town of West Greenwich under § 44-5-13.11 shall be entitled to the tax treatment provided under such section and may, but need not, seek or obtain tax exemption and/or stabilization under this section. With respect to all qualifying low-income housing in the town of West Greenwich under the provisions of § 44-5-13.11, the town council’s grant of exemption and/or stabilization under this section shall result in taxation of such qualifying low-income housing that is no less favorable than the taxation otherwise provided under § 44-5-13.

History of Section. P.L. 2025, ch. 334, § 1, effective July 1, 2025; P.L. 2025, ch. 347, § 1, effective July 1, 2025.

§ 44-3-9.9 Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone.

(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 twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property, including taxes on property subject to taxation pursuant to chapter 34 of title 44 which has undergone environmental remediation or is historically preserved, or is used for manufacturing, commercial, including offices, retail and other commercial enterprises, or residential purposes in any zone created by § 44-18-30C or the Arctic Village redevelopment zone, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial concern, including office, retail and other commercial enterprises or any property owner, to locate in any zone created by § 44-18-30C or the Arctic Village redevelopment zone, or of individuals to reside in such an area; or

(ii) The willingness of a manufacturing firm to locate in any zone created by § 44-18-30C or the Arctic Village redevelopment zone or to expand facilities in the Arctic Village redevelopment zone with an increase in employment or the willingness of a commercial or manufacturing concern to locate to or to retain or to expand its facility in the Arctic Village redevelopment zone; or

(iii) Improvements to the physical plant in any zone created by § 44-18-30C or the Arctic Village redevelopment zone will result in a long-term economic benefit to the town and state; or

(iv) Promoting improvements which convert, or make available, land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation in any zone created by § 44-18-30C or the Arctic Village redevelopment zone.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial or residential firm or property owner to construct new or to replace, reconstruct, convert, expand, retain, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase or maintenance in plant, residential housing, or commercial building investment by the firm or property, real or personal, owned in the Arctic Village redevelopment zone.

(b) Provided however, that should the town council make the determination contained in subparagraph (a)(1)(ii), any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms, or expansions, and may be granted as to existing buildings, fixtures, machinery, and equipment.

(c) For purposes of this section, “property, real or personal, used for commercial purposes” means any building or structure used essentially for offices, retail, or commercial enterprises.

(d) Except as provided in this section, property, real or personal, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town as long as the property, real or personal, is used for the manufacturing or commercial, including office, retail, and other commercial enterprises, or residential purposes for which the exemption or stabilized amount of taxes was made.

(e) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted or the first day of the fiscal year in which a certificate of occupancy is issued for the new, renovated property.

(f) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement. Such termination shall be at the town council’s sole and absolute discretion.

History of Section. P.L. 2016, ch. 249, § 1; P.L. 2016, ch. 293, § 1.

§ 44-3-9.10 Portsmouth — Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth.

(a) Notwithstanding any provisions of § 44-3-9 to the contrary, except as provided in this section, the town council of the town of Portsmouth 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 used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper of general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial concern to locate in the town; or

(ii) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not reduce its work force in the town; or

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase in plant or commercial building investments by the firm or concern in the town.

(b) Should the town council make the determination in subsections (a)(1)(i) through (a)(1)(iii), or subsection (a)(2), an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of Portsmouth on January 1, 2016.

(c) For the purposes of this section, “real property used for manufacturing or commercial purposes” means and includes any building or structure used for offices or commercial enterprises including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage business, used for service industries, or used for any other commercial business, and not the land on which the building or structure is situated, and not used for residential purposes.

(d) For purposes of this section, “personal property used for manufacturing or commercial purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(e) Except as provided in this section, property for which taxes have been exempted in whole or in part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilization was granted.

(f) Notwithstanding any vote of, or findings by, the town council, the property shall be assessed for, and shall pay, that portion of the tax, if any, assessed by the town for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state, to the appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(g) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the Portsmouth planning board, as applicable, or for other such permits and/or approvals that may be required from any other town board or commission.

(h) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(i) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.

(j) Nothing in this section shall be deemed to permit the exemption or stabilization provided in this section for any manufacturing or commercial concern relocating from one city or town within the state of Rhode Island to the town of Portsmouth.

History of Section. P.L. 2016, ch. 220, § 1; P.L. 2016, ch. 260, § 1.

§ 44-3-9.11 Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes.

(a) Except as provided in this section, the town council of the town of Smithfield may vote to authorize, for a period not to exceed twenty (20) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and/or personal property used for manufacturing, industrial, or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing, industrial, or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing, industrial, or commercial firm or concern to expand facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing, industrial, or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in manufacturing, industrial, or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, “real property used for manufacturing, industrial, or commercial purposes” includes any building or structure used for offices, manufacturing, industrial, or commercial enterprises including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other manufacturing, industrial, or commercial business, and the land on which the building or structure is situated and not used for residential purposes.

(c) For purposes of this section, “personal property used for manufacturing, industrial, or commercial purposes” means any personal property owned by a firm or concern in its manufacturing, industrial, or commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, property, the payment of taxes on which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing, industrial, or commercial purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Smithfield for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

History of Section. P.L. 2021, ch. 256, § 1, effective July 14, 2021; P.L. 2021, ch. 254, § 1, effective July 14, 2021; P.L. 2024, ch. 425, § 1, effective June 28, 2024; P.L. 2024, ch. 447, § 1, effective June 29, 2024.

§ 44-3-9.12 Cumberland — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes.

(a)(1) Except as provided in this section, the town council of the town of Cumberland may vote to authorize, for a period not to exceed twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property that has undergone environmental remediation, is historically preserved, or is used for affordable housing, manufacturing, commercial, residential, or mixed-use purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(i) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(A) The willingness of the manufacturing or commercial firm or concern to locate in the town or of individuals to reside in such an area; or

(B) The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not substantially reduce its work force in the town; or

(C) An improvement of the physical plant of the town that will result in a long-term economic benefit to the town and state; or

(D) An improvement that converts or makes available land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation; or

(ii) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing, commercial, residential, or mixed-use firm or property owner to construct new or replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant, commercial, residential housing, or mixed-use building investment by the firm or property owner in the town.

(2) Provided that should the town council make the determination in subsection (a)(1)(i)(B) of this section, any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms, or expansions, and may be granted as to the existing building, fixtures, machinery, and equipment for existing employers in the town.

(b) For purposes of this section, “real property used for manufacturing, commercial, residential, or mixed-use purposes” includes any building or structure used for manufacturing, offices, commercial enterprises, and/or residential housing including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial or manufacturing business, residential housing, including mixed-use, and the land on which any such building or structure is situated.

(c) For purposes of this section, “personal property used for manufacturing, commercial, or mixed-use purposes” means any property owned by a firm or concern occupying a building, structure, and/or land used for commercial or mixed-use purposes and used by such firm or property owner in its manufacturing, commercial, or mixed-use enterprise including, without limitation, real property and personal property including furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, real and personal property, the payment of taxes on which has been so exempted or that is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing, commercial, residential, or mixed-use purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Cumberland for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(f) Renewable energy resources as defined in § 39-26-5, qualify for tax stabilization agreements pursuant to subsection (a) of this section.

History of Section. P.L. 2023, ch. 3, § 1, effective March 22, 2023; P.L. 2023, ch. 4, § 1, effective March 22, 2023.

§ 44-3-9.13 Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes.

(a)(1) Except as provided in this section, the town council of the town of Coventry may vote to authorize, for a period not to exceed twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property that has undergone environmental remediation, is historically preserved, or is used for affordable housing, manufacturing, commercial, residential, or mixed-use purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation of the property or the rate of tax; provided that, after public hearings, at least ten (10) days’ notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

(i) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(A) The willingness of the manufacturing or commercial firm or concern to locate in the town or of individuals to reside in such an area; or

(B) The willingness of a manufacturing or commercial firm or concern to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not substantially reduce its work force in the town; or

(C) An improvement of the physical plant in the town that will result in a long-term economic benefit to the town and state; or

(D) An improvement that converts or makes available land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation; or

(ii) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing, commercial, residential, or mixed-use firm or property owner to construct new or replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant, commercial, residential housing, or mixed-use building investment by the firm or property owner in the town.

(2) Provided that, should the town council make the determination in subsection (a)(1)(i)(B) of this section, any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms, or expansions, and may be granted as to the existing building, fixtures, machinery, and equipment for existing employers in the town.

(b) For purposes of this section, “real property used for manufacturing, commercial, residential, or mixed-use purposes” includes any building or structure used for manufacturing, offices, commercial enterprises, and/or residential housing including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial or manufacturing business, residential housing, including mixed-use, and the land on which any such building or structure is situated.

(c) For purposes of this section, “personal property used for manufacturing, commercial, or mixed-use purposes” means any property owned by a firm or concern occupying a building, structure, and/or land used for commercial or mixed-use purposes and used by such firm or property owner in its manufacturing, commercial, or mixed-use enterprise including, without limitation, real property and personal property including furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided in this section, real and personal property, the payment of taxes on which has been so exempted or that is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing, commercial, residential, or mixed-use purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Coventry for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(f) Renewable energy resources as defined in § 39-26-5, qualify for tax stabilization agreements pursuant to subsection (a) of this section.

History of Section. P.L. 2025, ch. 335, § 1, effective July 1, 2025; P.L. 2025, ch. 336, § 1, effective July 1, 2025.

§ 44-3-10 Idle manufacturing or mill property — Exemption.

The city council of any city or the town council of any town may, with the approval of the tax administrator appointed pursuant to the provisions of § 44-1-1, wholly or partially exempt from taxation for a period of not exceeding one year manufacturing or mill buildings in which manufacturing has not been carried on for at least one year immediately prior to the granting of the exemption, and, if so determined, the personal property located in the city or town, with like power to repeat the action as often as may be deemed best; provided, that the owner agrees in writing with the tax administrator that the building or buildings so exempted shall not be torn down and that the personal property, if exempted, shall not be removed from the premises during the period for which the exemption is granted; and, provided, that the owner of the building or buildings agrees in writing with the tax administrator upon a price that the owner will accept for the property so exempted during the period of the exemption.

History of Section. P.L. 1939, ch. 694, § 1; P.L. 1940, ch. 921, § 1; G.L. 1956, § 44-3-10.

§ 44-3-11 South Kingstown and Narragansett — Exemption of railroad property.

The electors of the towns of South Kingstown and Narragansett, or either of the towns, qualified to vote on a proposition to impose a tax, when legally assembled, may vote to exempt, or may authorize the town council of the town to exempt, from taxation the real and personal property located within the town of any railroad corporation, the motive power of which is steam, gas, or electricity, and whose right of way and tracks lie wholly within the boundaries of this state until and unless in the fiscal year preceding the date for assessment of taxes in the town, the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than two percent (2%) of the aggregate valuation of the property of the railroad as determined by the Interstate Commerce Commission or other federal board of appraisement, or in the absence of the determination, of the total capital stock paid in and earned surplus of the railroad. Property so exempted under this section shall not during the period of exemption be liable to taxation, except and unless upon the conditions stated in this section.

History of Section. G.L. 1909, ch. 56, §§ 8, 9; P.L. 1920, ch. 1930, § 1; G.L. 1923, ch. 58, §§ 7, 8; G.L. 1938, ch. 29, §§ 7, 8; G.L. 1956, § 44-3-11.

§ 44-3-12 Visually impaired persons — Exemption.

(a) The property of each person who is legally blind according to federal standards as certified by a licensed physician or as certified by the Rhode Island services for the blind and visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000), except for the towns of:

Tiverton. Which exemption shall be provided by town ordinance as a tax credit of three hundred dollars ($300) or greater; and

Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars ($40,895); and

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall apply to the property in the municipality where the person resides, and if there is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city or town where the person may own property; except for the town of Cumberland , which exemption shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and

Westerly. Which may provide, by ordinance, an exemption on the total value of real and personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council of any city or town may, by ordinance, increase the exemption within the city or town to an amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which exemption is claimed, due evidence that the person is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The exemption provided for in this section, to the extent that it shall apply to any city or town, shall be applied in full to the total value of the person’s real and tangible personal property located in the city or town and shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust the exemption. This exemption shall be in addition to any other exemption provided by law except as provided in § 44-3-25.

West Warwick. Which exemption shall be equal to three hundred thirty-five dollars ($335).

(b) In each city or town that has not increased the exemption provided by subsection (a) above the minimum of six thousand dollars ($6,000), except for the town of:

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall increase automatically each year by the same percentage as the percentage increase in the total amount of taxes levied by the city or town. The automatic increase shall not apply to cities or towns that have increased the exemption provided by subsection (a) above the minimum of six thousand dollars ($6,000), except for the town of:

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date would result in a higher exemption than the exemption enacted by the city or town council, then the amount provided by the automatic increase applies.

(c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for such legally blind person.

(d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on real property for such legally blind person(s).

(e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction or the equivalent assessment dollars on real property for such legally blind person(s).

History of Section. P.L. 1959, ch. 150, § 1; P.L. 1974, ch. 278, § 1; P.L. 1979, ch. 275, § 1; P.L. 1983 (s.s.), ch. 337, § 1; P.L. 1984, ch. 109, § 1; P.L. 1985, ch. 24, § 1; P.L. 1985, ch. 135, § 1; P.L. 1985, ch. 165, § 1; P.L. 1985, ch. 204, § 1; P.L. 1986, ch. 27, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1987, ch. 369, § 1; P.L. 1993, ch. 157, § 2; P.L. 1993, ch. 334, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1995, ch. 382, § 1; P.L. 1996, ch. 23, § 1; P.L. 1996, ch. 25, § 1; P.L. 1996, ch. 71, § 1; P.L. 1996, ch. 80, § 1; P.L. 1997, ch. 335, § 1; P.L. 1999, ch. 9, § 2; P.L. 1999, ch. 19, § 2; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2005, ch. 15, § 1; P.L. 2005, ch. 30, § 1; P.L. 2005, ch. 410, § 26; P.L. 2005, ch. 423, § 1; P.L. 2006, ch. 89, § 1; P.L. 2006, ch. 151, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2008, ch. 79, § 1; P.L. 2008, ch. 83, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2016, ch. 304, § 1; P.L. 2016, ch. 324, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2017, ch. 270, § 1; P.L. 2017, ch. 359, § 1; P.L. 2018, ch. 48, § 1; P.L. 2018, ch. 53, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2024, ch. 17, § 1, effective May 10, 2024; P.L. 2024, ch. 18, § 1, effective May 10, 2024; P.L. 2025, ch. 189, § 1, effective July 1, 2025; P.L. 2025, ch. 220, § 1, effective July 1, 2025.

§ 44-3-13 Persons over the age of 65 years — Exemption.

(a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the town owned and occupied by any resident over the age of sixty-five (65) years, as of the preceding December 31st; or, over the age of seventy (70) years, as of the preceding December 31st; or, over the age of seventy-five (75) years, as of the preceding December 31st, and which exemption is in addition to any and all other exemptions from taxation to which the resident may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over as of the preceding December 31st. The exemption applies to a life tenant who has the obligation for payment of the tax on real estate. The town council of the town of Bristol shall, by ordinance, establish the value of this exemption.

(b) Central Falls. The city of Central Falls may, by ordinance, exempt from taxation, real or personal property located within the city of any person sixty-five (65) years or over, which exemption shall be in an amount not exceeding seven thousand five hundred dollars ($7,500) of valuation and which exemption is in addition to any and all other exemptions from taxation and tax credits to which the person may be entitled by this chapter or any other provision of law.

(c) Cranston.

(1) The city council of the city of Cranston may, by ordinance, exempt from valuation for taxation the real property situated in the city and owned and occupied by any person over the age of sixty-five (65) years which exemption is in an amount not exceeding nine thousand dollars ($9,000) and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay.

(2) The city council of the city of Cranston may, by ordinance, exempt from valuation for taxation the property subject to the excise tax situated in the city and owned by any person over the age of sixty-five (65) years, not owning real property, which exemption is in an amount not exceeding three thousand dollars ($3,000) and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay.

(d) East Greenwich. The town council of the town of East Greenwich may, by ordinance, and upon any terms and conditions that it deems reasonable, exempt from taxation the real estate situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-five (65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an amount of forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85) years, as of the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or, of the age of eighty-five (85) years or more, as of the preceding December 31st up to an amount of fifty-eight thousand dollars ($58,000), and which exemption is in addition to any and all other exemptions from taxation to which the resident may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants, and tenants by the entirety are eligible for an exemption pursuant to this subsection. The exemption applies to a life tenant who has the obligation for payment of the tax on real estate.

(e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from taxation the real property, situated in said town, owned and occupied for a period of five (5) years by any person over the age of sixty-five (65) years, which exemption shall be in an amount not exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which exemption shall be in addition to any and all other exemptions from taxation to which said person may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability to pay.

(f) North Providence. The town council of the town of North Providence may, by ordinance, exempt from valuation for taxation the real property located within the town of any person sixty-five (65) years or over, which exemption is in amount not exceeding ten thousand dollars ($10,000) of valuation and which exemption shall be in addition to any and all other exemptions from taxation and tax credits to which the person may be entitled by this chapter or any other provision of law.

(g) Tiverton. The town council of the town of Tiverton may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in an amount not exceeding ten thousand dollars ($10,000) of valuation, and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.

(h) Warren. The town council of the town of Warren may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in amount not exceeding thirty thousand six hundred fifty-six dollars ($30,656) of valuation and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.

(i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt from taxation owner occupied residential real property or personal property located within the city of any person sixty-five (65) years or over, which exemption is in an amount not exceeding twelve thousand dollars ($12,000) of valuation and which exemption is in addition to any and all other exemptions from taxation and tax credits to which the person may be entitled by this chapter or any other provision of law.

(j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from taxation a real property situated in the town owned and occupied for a period of five (5) years next prior to filing of an application for a tax exemption, by any person over the age of sixty-five (65) years, and which exemption is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance from time to time, and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.

(k) Charlestown. The town council of the town of Charlestown may, by ordinance, and upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of taxation against real estate situated in the town of Charlestown owned and occupied by any resident of the age of sixty-five (65) years or over, and which credit is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance, from time to time, and which credit is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The credit shall be applied uniformly and without regard to ability to pay. Only one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The credit applies to a life tenant who has the obligation for the payment of the tax on real property.

(l) Johnston.

(1) Notwithstanding any general law to the contrary, the town council of the town of Johnston may, by ordinance, exempt from taxation the real property situated in the town of Johnston owned and occupied by any person sixty-five (65) years of age or over. An owner of an owner-occupied dwelling who has attained the age of at least sixty-five (65) years and who is a resident of the town of Johnston, as provided in said ordinance, shall be entitled to a tax credit in the amount of:

(i) Eight hundred dollars ($800) for fiscal year 2025;

(ii) Nine hundred dollars ($900) for fiscal year 2026; and

(iii) One thousand dollars ($1,000) for fiscal year 2027 and thereafter.

(2) There shall be only one such credit granted to co-tenants, joint tenants, or tenants by the entirety, even though all such co-tenants, joint tenants, or tenants by the entirety are sixty-five (65) years of age or over and own and occupy the same residential property located in the town of Johnston.

(3) The credit shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled; provided, however, the total amount of all credits and exemptions shall not exceed the amount of the eligible resident owner’s total residential property tax bill in that fiscal year.

History of Section. P.L. 1963, ch. 186, § 1; P.L. 1977, ch. 29, § 1; P.L. 1984, ch. 111, § 1; P.L. 1985, ch. 135, § 1; P.L. 1986, ch. 50, § 1; P.L. 1986, ch. 132, § 1; P.L. 1990, ch. 130, § 1; P.L. 1990, ch. 470, § 1; P.L. 1991, ch. 414, § 1; P.L. 1992, ch. 42, § 1; P.L. 1993, ch. 157, § 3; P.L. 1993, ch. 334, § 3; P.L. 1994, ch. 33, § 1; P.L. 1994, ch. 169, § 1; P.L. 1994, ch. 219, § 1; P.L. 1995, ch. 348, § 1; P.L. 1997, ch. 335, § 1; P.L. 1998, ch. 204, § 1; P.L. 2001, ch. 30, § 1; P.L. 2002, ch. 48, § 1; P.L. 2002, ch. 283, § 1; P.L. 2002, ch. 342, § 1; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2004, ch. 232, § 1; P.L. 2004, ch. 250, § 1; P.L. 2005, ch. 32, § 1; P.L. 2005, ch. 62, § 1; P.L. 2005, ch. 441, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 328, § 1; P.L. 2008, ch. 398, § 1; P.L. 2009, ch. 269, § 1; P.L. 2009, ch. 270, § 1; P.L. 2011, ch. 161, § 1; P.L. 2011, ch. 184, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2024, ch. 15, § 1, effective May 10, 2024; P.L. 2024, ch. 16, § 1, effective May 10, 2024.

§ 44-3-13.1 West Warwick — Exemption of persons over the age of 65 years.

The town council of the town of West Warwick may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in an amount up to thirty thousand dollars ($30,000), and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.

History of Section. P.L. 1984, ch. 38, § 1; P.L. 1994, ch. 124, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2016, ch. 248, § 1; P.L. 2016, ch. 279, § 1; P.L. 2024, ch. 37, § 1, effective May 30, 2024; P.L. 2024, ch. 38, § 1, effective May 30, 2024.

§ 44-3-13.2 Cumberland — Exemption of persons over the age of 65 years.

The town council of the town of Cumberland may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person sixty-five (65) years and over, and which exemption is in an amount not exceeding forty-seven thousand five hundred forty-four dollars ($47,544). Any elderly person is entitled to an additional exemption of ten thousand five hundred sixty-seven dollars ($10,567) if yearly total income from all sources is as follows:

(1) $ 0.00 — $ 10,500 for a single owner occupying a single-family dwelling.

(2) $ 0.00 — $ 15,000 for two (2) or more owners occupying a single-family dwelling.

History of Section. P.L. 1985, ch. 24, § 2; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 2005, ch. 423, § 1.

§ 44-3-13.3 North Kingstown — Exemption of property of totally disabled persons.

(a) The town council of the town of North Kingstown may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of North Kingstown and who is determined to be totally disabled by the Social Security Administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of North Kingstown may, from time to time, by amendment to the ordinance, make any changes in the amount of exemption granted and the rules and regulations regarding eligibility for the exemption that it deems necessary to promote the purpose of this section.

(b) The town council of the town of North Kingstown is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information is liable to the town of North Kingstown for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.

(c) The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of North Kingstown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 19, 1986, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.

History of Section. P.L. 1986, ch. 129, § 1.

§ 44-3-13.4 Low or moderate income housing — Exemption.

The town or city councils of any municipality of the state may, by ordinance, exempt from taxation, in whole or in part, the real property situated in that city or town which is occupied by persons or families of low or moderate income. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance, and the city or town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted in the rules and regulations regarding eligibility for exemption, as it deems necessary to promote the purposes of this section. The exemption may continue during a term of any mortgage granted by the Rhode Island housing and mortgage finance corporation on the real property, or until the time the real property is not occupied by persons of low or moderate income as their primary residence.

History of Section. P.L. 1989, ch. 395, § 1.

§ 44-3-13.5 Glocester — Exemption of elderly and disabled persons.

(a) The town council of Glocester may, by ordinance, issue a tax credit for real property situated in the town of Glocester which is owned and occupied by owners over sixty-five (65) years of age or under sixty-five (65) years of age who are permanently disabled in an amount of one thousand one hundred fifty dollars ($1,150) adjusted annually by the rate of the annual tax increase, if any, times the per one thousand dollar ($1,000) average valuation of the exempted real properties and in like manner may also by ordinance issue a tax credit for real property situated in the town which is owned and occupied by owners with a combined adjusted gross taxable annual income not to exceed twenty-three thousand dollars ($23,000) adjusted annually by the consumer price index — all urban customers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor as set forth in the following schedule:

(1) Owners who are sixty-five (65) but less than eighty (80) years of age: — an additional tax credit not to exceed one thousand five hundred dollars ($1,500);

(2) Owners who are eighty (80) years of age or older: — an additional tax credit not to exceed four thousand five hundred ($4,500).

(b) The exemption shall be pro-rated among the owners of the real property and shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, and tenants by the entirety are eligible for an exemption. The provisions of this section apply notwithstanding the provisions of § 44-3-15.

History of Section. P.L. 1998, ch. 223, § 1; P.L. 2002, ch. 358, § 1; P.L. 2006, ch. 180, § 1; P.L. 2006, ch. 257, § 1; P.L. 2006, ch. 279, § 1; P.L. 2006, ch. 280, § 1.

§ 44-3-13.6 Jamestown — Exemption of persons 65 years and over.

(a) The town council of the town of Jamestown may, by ordinance, exempt from valuation for taxation, the real property situated in the town and owned and occupied by any person sixty-five (65) years or over, which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled.

(b)(1) The town council of the town of Jamestown may, from time to time, by ordinance, make changes in the amount of exemption granted and the rules and regulations as it deems necessary to promote the purpose of this section. The schedule of exemptions is as follows:

(i) Taxpayers with an income of not less than two hundred percent (200%) and not more than two hundred twenty percent (220%) of the federal poverty guideline an exemption of twenty percent (20%) of the assessment cap or the assessed valuation, whichever is less;

(ii) Taxpayers with an income of not less than one hundred and eighty percent (180%) and not more than two hundred percent (200%) of the federal poverty guideline an exemption of thirty percent (30%) of the assessment cap or the assessed valuation, whichever is less;

(iii) Taxpayers with an income of not less than one hundred and sixty percent (160%) and not more than one hundred and eighty percent (180%) of the federal poverty guideline an exemption of forty percent (40%) of the assessment cap or the assessed valuation, whichever is less;

(iv) Taxpayers with an income of not less than one hundred and forty percent (140%) and not more than one hundred and sixty percent (160%) of the federal poverty guideline an exemption of fifty percent (50%) of the assessment cap or the assessed valuation, whichever is less; and

(v) Taxpayers with an income of not more than one hundred and forty percent (140%) of the federal poverty guideline an exemption of sixty percent (60%) of the assessment cap or the assessed valuation, whichever is less.

(2) Notwithstanding anything to the contrary contained in this section, any person receiving an exemption pursuant to chapter 359 of the Public Laws January Session 1984, at the time of the adoption of the ordinance contemplated in this section and whose property is assessed in excess of the assessment cap and who qualifies for an exemption under the terms of any ordinance adopted pursuant to this chapter shall receive an exemption based on the assessment value, not limited by the assessment cap.

(3) For purposes of this section, the income described in subdivision (1) of this subsection is that specified in the federal poverty guideline for one person for all individual owners and that specified for a family of two (2) for all joint owners, including husband and wife. Only one exemption is granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over and occupy the property. In addition to the requirements of domicile within the town of Jamestown at the time of making application, the applicant must have been a resident of the town for a period of five (5) years ending with the date of assessment for the year for which exemption is claimed; provided, however, that the exemption shall not be allowed in favor of any person unless the individual has presented to the assessor a true and exact account of his or her ratable estate as provided for in §§ 44-5-15 and 44-5-16 for the year for which exemption is claimed, together with evidence that he or she is entitled to the exemption.

(c) No income-bearing residential property, business or combination of business and residential property, owned and occupied by any person or persons sixty-five (65) years of age or over is entitled to the exemption provided in this section. It is the express purpose of this section to confine the exemption to residential property exclusively used as residential property by the owners of the property. Professional persons who operate and conduct their respective professions from their residences are not entitled to the exemption provided for in this section. The practice of the profession from any residence is deemed, for the purpose of this section, to constitute it income-bearing property.

(d) All exemptions terminate upon the conveyance of the subject property, death of the person excepted, or the moving of the person from the town of Jamestown; also when the subject property is altered as to character and use that the property becomes subject to the provisions of subsection (e) of this section.

(e) When used in this section:

(1) “Federal poverty guideline” means the poverty guidelines issued each year by the Department of Health and Human Services and published in the federal register.

(2)(i) “Income” in subsection (b) of this section means annual cash receipts before taxes from all sources except as provided in this section. Income includes money wages and salaries before any deductions; net receipts from non-farm self-employment (receipts from a person’s own unincorporated business, professional enterprise, or partnership, after deductions for business expenses); net receipts from farm self-employment (receipts from a farm which one operates as an owner, renter, or sharecropper, after deductions for farm operating expenses); regular payments from social security, railroad retirement, unemployment compensation, strike benefits from union funds, workers’ compensation, veterans’ payments, public assistance (including aid to families with dependent children or temporary assistance for needy families, supplemental security income, and non-federally-funded general assistance or general relief money payments), and training stipends; alimony, child support, and military family allotments or other regular support from an absent family member or someone not living in the household; private pensions, government employee pensions (including military retirement pay), and regular insurance or annuity payments; college or university scholarships, grants, fellowships, and assistantships; and dividends, interest, net rental income, net royalties, periodic receipts from estate or trusts, and net gambling or lottery winnings.

(ii) “Income” does not include the following types of money received; capital gains; any assets drawn down as withdrawals from a bank, the sale of property, a house, or a car; or tax refunds, gifts, loans, lump-sum inheritances, one-time insurance payments, or compensation for injury. Also excluded are non-cash benefits, such as the employer-paid or union-paid portion of health insurance or other employee fringe benefits, food or housing received in lieu of wages, the value of food and fuel produced and consumed on farms, the imputed value of rent from own-occupied non-farm or farm housing, and federal non-cash benefit programs like Medicare, Medicaid, food stamps, school lunches, and housing assistance.

(3) “Resident” means one legally domiciled within the town of Jamestown for a period of five (5) years ending with the date of assessment for a year for which the exemption is claimed. Mere seasonal or temporary residence within the town, of whatever duration, does not constitute domicile within the town for the purposes of this section. Absence from the town for a period of twelve (12) months is prima facie evidence of abandonment of domicile in the town. The burden of establishing legal domicile within the town is upon the applicant.

(4) “Due evidence”: No exemption from taxation on the valuation of real property, as provided in this section, is allowed, except upon the written application, which application is on a form prescribed by the assessor. It is the burden of the applicant to prove his or her eligibility for the exemption in this section and the tax assessor may require the applicant to produce supporting information including, but not limited to, federal and/or state income tax returns and birth certificate. If this information is required, the tax assessor shall maintain the confidentiality of the information. The assessor may, at any time, inquire into the right of a claimant to the continuance of an exemption under this section; and, for that purpose, he or she may require the filing of a new application or the submission of any proof that the assessor deems necessary to determine the right of the claimant to continuance of the exemption.

(5) “Assessment cap” means the sum of one hundred forty-two thousand dollars ($142,000) as the sum may be adjusted from time to time as provided in this section. At any times that the tax assessor updates the assessments for real property in the town, the tax assessor shall adjust the assessment cap by the percentage increase or decrease between the median residential property value based on the aggregate residential property assessments then made under the new revaluation, or statistical updates, and the median residential property value under the previous revaluation, or statistical updates.

(6) “Median residential property value” means the assessment, which is the midpoint of the frequency distribution of residential property assessments or the assessment above which and below which fifty percent (50%) of the assessments lie.

(f) Nothing contained in this section abrogates or affects the authority conferred upon the assessor by the provisions of § 44-3-4.

History of Section. P.L. 1999, ch. 5, § 2; P.L. 1999, ch. 62, § 2; P.L. 2000, ch. 391, § 1; P.L. 2000, ch. 497, § 1; P.L. 2003, ch. 17, § 1; P.L. 2003, ch. 19, § 1.

§ 44-3-13.7 Exeter — Exemption of real property from taxation for totally disabled persons.

(a) The town council of the town of Exeter may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of Exeter and who is determined to be totally disabled by the social security administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of this exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.

(b) The town council of the town of Exeter is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information shall be liable to the town of Exeter for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount shall be recoverable by the town in a civil action.

History of Section. P.L. 1999, ch. 77, § 1; P.L. 1999, ch. 212, § 1.

§ 44-3-13.8 Repealed.

[Repealed]

History of Section. P.L. 1999, ch. 211, § 1; P.L. 1999, ch. 309, § 1; P.L. 2000, ch. 90, § 1; P.L. 2002, ch. 403, § 1; Repealed by P.L. 2004, ch. 227, § 1, effective July 1, 2004, and by P.L. 2004, ch. 316, § 1, effective July 3, 2004.

§ 44-3-13.9 North Kingstown — Exemption of elderly persons.

The town council of North Kingstown may, by ordinance, exempt from taxation the real property situated in the town which is owned and occupied by any person over the age of sixty-five (65) years, and the exemption shall be a four hundred fifty dollar ($450) tax credit or the equivalent assessment dollars and only one exemption is allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are sixty-five (65) or more years of age and occupy the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption must be a resident of the town for a period of up to but not in excess of twenty (20) years prior to the date of assessment for the year for which the exemption is claimed; and the ordinance may also require that an applicant for the exemption must have owned and had title to the real estate where the applicant resided during any period of residency required by the ordinance. The ordinance may also provide, at the discretion of the town council, for a review of the exemption amount and residency requirement at which time the amount of the tax credit or the equivalent assessment dollars and residency requirement may be adjusted. The exemption provided in accordance with the provisions of this section is in addition to any other exemption to which a person may be entitled under any other law or ordinance.

History of Section. P.L. 1999, ch. 262, § 1; P.L. 1999, ch. 396, § 1; P.L. 2025, ch. 189, § 1, effective July 1, 2025; P.L. 2025, ch. 220, § 1, effective July 1, 2025.

§ 44-3-13.10 North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.]

The town council of North Kingstown is authorized, by ordinance, to grant exemptions with respect to the assessed value of certain single-family residential real property situated in the town which is occupied by the owner or owners of it and which, as a consequence of a revaluation or update in accordance with § 44-5-11.6, the assessed value of the land component (exclusive of any buildings or other improvements) of the property has increased by more than fifty percent (50%) of the assessed value of the land component of the property as of December 31 of the year immediately preceding the effective date of the revaluation or update ( hereafter referred to as the “increase”). The ordinance may provide that no exemption may be granted unless the subject property was on the tax roll as single-family residential real property for the year immediately preceding the effective date of the revaluation or update. The exemption may be a percentage up to one hundred percent (100%) of the amount by which the increase exceeds one hundred fifty percent (150%) or more of the assessed value of the land component of the property as of December 31 of the year immediately preceding the effective date of the revaluation or update ( hereafter referred to as the “exemption amount”) and only one exemption shall be allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are occupying the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption or a member of his or her immediate family, i.e. parent, spouse, child or sibling, must have owned and occupied the particular residential property for a period of up to but not in excess of five (5) years prior to the effective date of the revaluation or update and for the year for which the exemption is claimed. The ordinance may also provide that the exemption shall not be granted to any applicant whose annual household income exceeds an amount up to but not in excess of seventy-five thousand dollars ($75,000) in the year for which the exemption is claimed. For the purposes of this section, the “household income of a taxpayer” shall be deemed to include the income of his or her spouse and all other individuals residing in the taxpayer’s dwelling for more than fifty percent (50%) of the calendar year. The ordinance may require that the exemption shall not be allowed in favor of any person unless he or she shall have presented to the assessor a true and exact account of his or her ratable estate as provided for in §§ 45-5-15 and 45-5-16 for the year for which the exemption is claimed, together with due evidence that he or she is entitled to the exemption. The ordinance may also provide for a graduated schedule of decreasing annual exemptions following the effective date of the revaluation or update and/or a graduated schedule of increasing exemptions which may be based on ownership and occupancy of the subject property by the applicant or a member of his or her immediate family, up to but not in excess of five (5) years. The exemption provided in accordance with the provisions of this section shall be in addition to any other exemption to which a person may be entitled under any other law or ordinance.

History of Section. P.L. 2001, ch. 48, § 1; P.L. 2001, ch. 106, § 1.

§ 44-3-13.11 Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of.

(a) The town council of the town of Exeter may, by ordinance, provide real property tax exemption of up to one hundred thousand dollars ($100,000) or a personal tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000) of assessed value of any owned and occupied real property or of any tangible personal property or vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided, that the organization has qualified as a tax-exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). The exemption shall also apply to the surviving spouse of any deceased person who qualified for an exemption at the time of his or her death.

(b) The exemption shall be in addition to any other exemption to which the person shall be entitled; provided, that any person seeking the exemption shall have presented, to the tax assessor, a true and exact account of his or her ratable estate as provided in §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that the person is entitled to the exemption.

(c) Any ordinance passed by the town shall provide prospective tax relief only.

(d) The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of the exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.

(e) Nothing contained in this section shall abrogate or affect the authority conferred upon the assessor by the provisions of § 44-3-4.

History of Section. P.L. 2003, ch. 271, § 1; P.L. 2003, ch. 346, § 1; P.L. 2004, ch. 280, § 1; P.L. 2020, ch. 26, § 1; P.L. 2020, ch. 37, § 1.

§ 44-3-13.12 Exemption of persons over the age of 65 years or fully disabled in the town of Exeter.

(a) In order to encourage, maintain, and preserve a sustainable supply of owner-occupied housing that is affordable for low- and moderate-income senior citizens and individuals with disabilities that is in keeping with the rural character of the town of Exeter and that is consistent with environmental and available infrastructure considerations, the assessor shall grant upon a proper claim a tax exemption in accordance with the schedule of exemptions provided in subsection (g) of this section.

(b) The word “income,” as used herein, includes the aggregate income of the person and all other persons residing with him or her. “Income” shall be computed on a calendar-year basis and shall include all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes, but is not limited to: interest, gross net gains, gifts, pensions, all types of compensation, social security, and veterans benefits.

(c) This exemption applies to owner-occupants only. Only one exemption shall be granted to co-tenants, joint tenants, or tenants by the entirety who are sixty-five (65) years of age or older or who are totally disabled and occupy the subject property.

(d) This exemption applies only to the legally zoned minimally required acreage, primary dwelling, and its associated accessory structures, owned and occupied by the applicant. Additional or excess acreage, sites, secondary dwellings, and improvements inconsistent with the legal and conforming use of the primary dwelling are not eligible for this exemption.

(e) The elderly/disabled tax exemption as provided in this section is provided annually, upon timely application, to every qualified person who is a legally domiciled resident of the town of Exeter of the age of sixty-five (65) or more years and has reached his or her 65th birthday by December 31 of the assessment year for which the exemption is sought or who is totally disabled, and continuously residing in the town of Exeter in a dwelling house or mobile home owned by him or her. Applications must be completed and filed on or before April 15 of each year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains and penalties of perjury.

(f) Proof of the qualification of any applicant for the elderly/disabled tax exemption, as provided in this section, shall include the following, together with such other and further information as may be deemed reasonable and necessary by the tax assessor or the town council:

(1) Age shall be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate, or certified affidavit, under the pains of perjury, of a third party having knowledge, or a government issued ID card.

(2) Ownership shall be established by furnishing the assessor with sufficient evidence of the date of purchase and certified copies of the documentary land evidence records relating to acquisition of the subject property.

(3) Legal domicile shall be established by the production of any of the documents authorized by § 17-1-3.1 to establish residency for voting purposes.

(4) Income and occupancy may be proven by incorporating required facts in a sworn application signed by the applicant and notarized, under the pains and penalties of perjury (the form of which is furnished by the assessor), together with copies of all requested United States and Rhode Island tax returns and schedules.

(5) Disability may be proven by a licensed medical doctor’s sworn and notarized opinion, or by satisfactory federal or state documentation certifying such total disability.

(6) Additionally, the assessor may require such other and further verifications or documents respecting qualifications of the applicant as he or she deems reasonably necessary or appropriate.

(7) No property shall be exempt from taxation which the assessor determines to have been conveyed to an applicant for the purpose of evading taxation.

(g) The following schedule shall determine the amount of the exemption to which the applicant may be entitled pursuant to this ordinance:

Household Income Assessment Reduction

0 — $20,000 50%

$20,001 — $25,000 40%

$25,001 — $30,000 30%

$30,001 — $35,000 20%

$35,001 — $40,000 10%

$40,001 — $52,000 5%

(1) When applying multiple exemptions, the assessor shall first apply the assessment reduction provided in this section and then apply any other applicable exemptions.

(2) The assessor shall grant upon a proper claim a tax exemption to any qualified person who meets the requirements contained in subsection (f) of this section. No such exemption shall exceed five thousand dollars ($5,000). This exemption is in addition to any other exemption from taxation provided under any other law or ordinance; provided, however, that this exemption will supersede any previous elderly/disabled freeze or exemption. Any person with a preexisting elderly/disabled freeze, sliding scale exemption on the effective date of this ordinance may choose to either continue on the existing program, or may apply for this exemption.

History of Section. P.L. 2004, ch. 227, § 2; P.L. 2004, ch. 316, § 2; P.L. 2021, ch. 369, § 1, effective July 16, 2021.

§ 44-3-13.13 Jamestown — Exemption of property of totally disabled persons.

(a) The town council of the town of Jamestown may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of Jamestown and who is determined to be totally disabled by the Social Security Administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Jamestown may, from time to time, by amendment to the ordinance, make any changes in the amount of exemption granted and the rules and regulations regarding eligibility for the exemption that it deems necessary to promote the purpose of this section.

(b) The town council of the town of Jamestown is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information is liable to the town of Jamestown for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.

(c) The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of Jamestown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 30, 2005, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.

History of Section. P.L. 2005, ch. 187, § 1; P.L. 2005, ch. 250, § 1.

§ 44-3-13.14 Foster — Exemption of elderly and disabled persons.

The town council of the town of Foster may, by ordinance, issue a tax credit for real property situated in the town of Foster that is owned and occupied by resident owners as follows:

(1) Any owner of an owner-occupied, single-family dwelling who has attained the age of sixty-seven (67) years, or more, or who is totally disabled and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:

(i) Five hundred dollars ($500); or

(ii) Any increase in the “dollar amount” required to be paid by such owner on the said property above the “dollar amount” required to be paid in taxes during the tax assessment next following such owner’s sixty-seventh birthday, or following the filing of a certificate evidencing disability, as provided in said ordinance.

(2) Any owner of an owner-occupied, single-family dwelling who has attained the age of seventy-seven (77) years, or more, and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:

(i) One thousand dollars ($1,000); or

(ii) Any increase in the “dollar amount” required to be paid by such owner on the said property above the “dollar amount” required to be paid in taxes during the tax assessment next following such owner’s seventy-seventh birthday, as provided in said ordinance.

History of Section. P.L. 2017, ch. 287, § 1; P.L. 2017, ch. 298, § 1.

§ 44-3-14 Notice to tax assessor on conveyance of tax-exempt realty.

Every firm, business, corporation, or other body which is by any special or general law, or by other means, exempted from the apportionment of any tax upon its real property, shall, within ninety (90) days of the execution of a contract of sale or deed or other form of conveyance, file with the assessor of the city or town, wherein the property is situated, a notification of the conveyance.

History of Section. G.L. 1956, § 44-3-14; P.L. 1965, ch. 120, § 1.

§ 44-3-14.1 Tiverton — Taxation of exempt property upon transfer.

(a) Upon the sale of tax-exempt property to a purchaser who or that holds no tax-exempt status, the tax assessor/collector may issue a prorated tax bill on the then-current tax assessment from the date of sale. The prorated tax shall be assessed from the date of sale to the end of the current calendar year.

(b) Not later than ninety (90) days after the notice has been received pursuant to § 44-3-14, the assessor shall prorate the tax from the date of the sale to the next date of assessment (December 31). Taxes shall be based on the then-current property assessment and current fiscal year tax rate for the property as classified.

(c) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessor within forty-five (45) days from the date of the notification of the prorated tax assessed. If still aggrieved, an appeal may be filed with the tax assessment board of review within thirty (30) days of the assessor’s decision. If still aggrieved by the board’s decision, a petition in superior court may be filed within thirty (30) days of the notice from the tax board of decision.

(d) Upon receipt of the notice/bill from the assessor, the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or hand-delivered to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

History of Section. P.L. 2018, ch. 310, § 1; P.L. 2018, ch. 329, § 1.

§ 44-3-15 Persons who are totally disabled.

The city or town councils of the various cities and towns may provide by ordinance for the freezing of the rate and valuation of taxes on the real and personal property located in the city or town of any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability; provided, that in the town of Hopkinton, the determination of disability must have been made by the Social Security Administration or the Veterans’ Administration, the applicant must meet income requirements established by ordinance which may be amended from time to time and may include the aggregate income of the applicant and all other persons residing with him or her and, upon attaining the age of sixty-five (65), the person who is totally disabled is no longer entitled to this freeze of rate and valuation; provided, that the freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides; and provided, further, that the exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the foregoing is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The foregoing is in addition to any other exemption provided by law; and provided further that in the town of Warren the exemption shall be in the amount of twenty thousand four hundred eighty dollars ($20,480), and provided further that in the town of Charlestown the town council may create a tax dollar credit reduction in lieu of such exemption, upon terms and conditions that the council may prescribe.

History of Section. P.L. 1970, ch. 269, § 1; P.L. 1994, ch. 167, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123; P.L. 2004, ch. 161, § 1; P.L. 2004, ch. 176, § 1; P.L. 2013, ch. 259, § 1; P.L. 2013, ch. 348, § 1; P.L. 2017, ch. 75, § 1; P.L. 2017, ch. 99, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1.

§ 44-3-15.1 Hopkinton — Freezing of tax rates for persons who are totally disabled.

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing of the rate and valuation of taxes on the real and personal property located in the town to any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability. The applicant must be determined by the Social Security Administration or Veterans’ Administration to be totally disabled, and the applicant must be under the age of sixty-five (65) years; and the applicant must meet income guidelines to be established and set forth within the ordinance, and which may be changed from time to time by amendment of the ordinance. The “income” guidelines may pertain to income of every nature and description, and may include the aggregate income of the applicant and all other persons residing with him or her. The freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the foregoing is claimed, due evidence that he or she is so entitled, which evidence must be resubmitted annually for each year during which the applicant desires the “freeze” to continue.

(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the tax freeze provided for in this section. The foregoing shall be in addition to any other exemption provided by law; and provided further, that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the city or town.

History of Section. P.L. 1994, ch. 57, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.

§ 44-3-15.2 Bristol — Persons who are totally disabled.

(a) Notwithstanding the provisions of § 44-3-15, the town council of Bristol may, by ordinance, exempt from taxation the real property in the town, owned and occupied by any resident who is one hundred percent (100%) disabled and unable to work as of the date of assessment. The applicant must be determined by the Social Security Administration or Veteran’s Administration to be totally disabled; the applicant must be under the age of sixty-five (65) years as of the date of assessment; and the applicant must have a gross household income of less than eighteen thousand dollars ($18,000) per year. The “income” guidelines shall pertain to income of every nature and description and shall be deemed to include the aggregate gross income of the applicant and all other persons, over the age of twenty-one (21) years, residing with him or her. The exemption applies only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled to it shall have presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, due evidence that he or she is entitled, which evidence must be resubmitted annually for each year which the applicant desires the exemption to continue.

(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the exemption provided for in this section. The exemption provided for in this section shall be in addition to any other exemption provided by law, excepting the veteran’s one hundred percent (100%) disabled exemption provided for in § 44-3-4(c).

History of Section. P.L. 1995, ch. 349, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.

§ 44-3-15.3 Smithfield — Tax credit for persons who are totally disabled.

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Smithfield may, by ordinance, provide for a tax credit in the amount of two hundred fifty dollars ($250) on the real property located in the town to any person who is one hundred percent (100%) disabled and unable to work as of the date of the tax assessment. Said credit shall be in addition to any exemption(s) provided for by law to which said person may otherwise be entitled. Provided, that the applicant shall be determined by the Social Security Administration to be totally disabled.

(b) In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where to which the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) years immediately preceding the application. Only one tax credit may be given per household on a parcel of real estate in any given year.

(c) Persons eligible for this credit shall file an application with the town tax assessor on or before midnight of the 15th day of March of the year in which the credit is requested, on forms to be provided for by the tax assessor. It shall be the obligation of the applicant to establish eligibility for the credit to the tax assessor. Any person receiving the tax credit, provided for in this section, shall be required to annually submit certified proof of his or her disability on or before March 15 in each year that the person continues to claim eligibility for the credit.

History of Section. P.L. 2003, ch. 266, § 1; P.L. 2003, ch. 288, § 1.

§ 44-3-15.3.1 Smithfield — Exemption of Special Olympics Rhode Island, Inc.

The town council of the town of Smithfield may exempt from taxation the Special Olympics Rhode Island, Inc.

History of Section. P.L. 2012, ch. 223, § 1; P.L. 2012, ch. 225, § 1.

§ 44-3-15.4 Lincoln — Tax credit for persons who are totally disabled.

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Lincoln may, by ordinance, provide for a tax credit in the amount of six hundred dollars ($600) on the real property located in the town to any person who is one hundred percent (100%) disabled and unable to work as of the date of the tax assessment. Said credit shall be in addition to any exemption(s) provided for by law to which said person may otherwise be entitled; provided, that the applicant shall be determined by the Social Security Administration to be totally disabled.

(b) In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where to which the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) years immediately preceding the application. Only one tax credit may be given per household on a parcel of real estate in any given year.

(c) Persons eligible for this credit shall file an application with the town tax assessor on or before midnight of the 15th day of March of the year in which the credit is requested, on forms to be provided for by the tax assessor. It shall be the obligation of the applicant to establish eligibility for the credit to the tax assessor. Any person receiving the tax credit, provided for in this section, shall be required to annually submit certified proof of his or her disability on or before March 15 in each year that the person continues to claim eligibility for the credit.

History of Section. P.L. 2006, ch. 99, § 1; P.L. 2006, ch. 152, § 1.

§ 44-3-15.5 Lincoln — Tax credit for persons over the age of 65 years.

Notwithstanding any provisions of this chapter or any provision of the general or public laws to the contrary, the town council of the town of Lincoln may, by ordinance, provide that any real property owned and occupied for a period of five (5) years or more by any person over the age of sixty-five (65) shall be eligible for a credit against their owner occupied residential property in an amount calculated in conformity with the following guidelines.

(1) Measurement of Income. The income to be used shall be as has or would be reported on State Form RI-1040H (RI Property Tax Relief Claim) as “Total 20XX Household Income.”

(2) Calculation of Credit. The annual credit to be applied shall be as determined by the following income thresholds and credit amounts:

| Total Household | Age | Age | Age | Age | | --- | --- | --- | --- | --- | | | 65 to 70 | 71 to 75 | 76 to 80 | 81 and Over | | $25,000 and above | $600 | $600 | $600 | $600 | | $20,000 to $24,999 | $700 | $800 | $900 | $1,000 | | $17,500 to $19,999 | $800 | $900 | $1,000 | $1,100 | | $15,000 to $17,999 | $900 | $1,000 | $1,100 | $1,200 | | $14,999 and below | $1,000 | $1,100 | $1,200 | $1,300 |

(b) In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) calendar years immediately preceding the application.

(c) In order to qualify for the credit established by this section, a person must be sixty- five (65) years of age on or before December 31 of the year preceding the year in which the tax is due and payable.

(d) The credit provided by this section shall be applied to the tax roll by the tax assessor of the town of Lincoln, and the tax assessor shall require that each person seeking such credit shall apply on or before April 15 of each year, except for the year of enactment, that date to be determined by the tax assessor. Such application shall be in a form prescribed by the tax assessor.

(e) This credit shall be in addition to any and all other exemptions from taxation to which such person may be otherwise entitled; provided, however, that only one credit shall be permitted for each parcel of property whether or not there be one or more owners eligible for such credit.

(f) When property is held in trust, the settler, beneficiary, and trust are not eligible for the additional credit provided by this section. A trustee-occupier of the residence would be eligible if all other requirements are met.

History of Section. P.L. 2010, ch. 273, § 1; P.L. 2010, ch. 285, § 1.

§ 44-3-15.6 Bristol volunteer firefighters exemption.

The town of Bristol may establish, by ordinance, a program to provide property tax relief for any individual who volunteers his or her services as a firefighter or emergency medical technician. Such tax relief may provide an abatement of up to two thousand five hundred dollars ($2,500) in property taxes due for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, rank, quantity of calls responded to, number of training hours, and certification status.

History of Section. P.L. 2017, ch. 454, § 1; P.L. 2017, ch. 470, § 1.

§ 44-3-16 Elderly — Freeze of tax rate and valuation.

(a) The city or town councils of the various cities and towns except the towns of West Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located therein to any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age and who does not have income from all sources in excess of four thousand dollars ($4,000) per year, or in the case of the town of Johnston to any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age and who does not have income from all sources in excess of six thousand dollars ($6,000) per year, and a total income of seventy-two hundred dollars ($7,200) for two (2) or more persons living in that dwelling, or in the case of the city of Cranston to any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age and who does not have income from all sources in excess of twenty thousand dollars ($20,000) per year, or a lesser figure as determined by the city council of the city of Cranston and a total income of twenty-three thousand dollars ($23,000), or a lesser figure as determined by the city council of the city of Cranston, for two (2) or more persons living in that dwelling; provided, that the freeze of rate and valuation on real property applies only to owner occupied single or two-family (2) dwellings in which the person resides; and provided, further, that the exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the tax freeze is claimed, or for taxes assessed December 31, 2009, the deadline is April 15, 2010, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The exemptions shall be in addition to any other exemption provided by law, and provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the city or town.

(b)(1) The town council of the town of West Warwick may provide, by ordinance, for a schedule of exemptions from the assessed valuation on real property located there for any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age, which exemption schedule is based upon gross annual income from all sources as follows:

(i) An exemption of up to one thousand dollars ($1,000) for those having a gross annual income from all sources of $0 to $15,000;

(ii) An exemption of up to eight hundred dollars ($800) for those having a gross annual income from all sources of $15,001 to $20,000;

(iii) An exemption of up to six hundred dollars ($600) for those having a gross annual income from all sources of $20,001 to $25,000;

(iv) An exemption of up to four hundred dollars ($400) for those having a gross annual income from all sources of $25,001 to $30,000;

(v) An exemption of up to three hundred dollars ($300) for those having a gross annual income from all sources of $30,001 to $35,000;

(vi) An exemption of up to two hundred dollars ($200) for those having a gross annual income from all sources of thirty-five thousand and one dollar ($35,001) to forty thousand dollars ($40,000);

(vii) An exemption of up to one hundred fifty dollars ($150) for those having a gross annual income from all sources of forty thousand and one dollar ($40,001) to forty-five thousand dollars ($45,000).

(2) Provided, that the exemption schedule applies only to single family dwellings in which the person resides; provided, further, that the person acquired the property for actual consideration paid or inherited the property; provided, further, that the person has resided in the town of West Warwick for a period of three (3) years ending with the date of assessment for the year for which exemption is claimed; and provided, further, that the exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the tax assessor for the year for which the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her residence remains unchanged. In the case of married persons, the age requirement will be met as soon as either the husband or wife reaches the age of sixty-five (65) years and in the event the husband passes away, a widow sixty-two (62) years of age to sixty-five (65) years of age is allowed the exemption as long as she remains unmarried.

(3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 have the option of retaining their current tax freeze or abandoning it to seek relief under this subsection.

(c) The town council of the town of Coventry may, by ordinance, exempt from taxation the real property and/or mobile homes situated in the town which is owned and occupied as the principal residence, by any one or more persons sixty-five (65) years of age or over or by one who is totally and permanently disabled, regardless of age, domiciled in the town of Coventry, upon terms and conditions that may be established by the town council in the ordinance. The exemption is for taxes assessed December 31, 1975, and subsequent years. Any ordinance adopted by the town council pursuant to the provisions of this subsection and subsections (d) and (e) may be amended at any time and from time to time by the town council or any successor town council.

(d) The town council of the town of Coventry may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person, who is a veteran as defined in § 44-3-4, totally and permanently disabled or over the age of sixty-five (65) years, which exemption is in an amount not exceeding nine thousand dollars ($9,000) of valuation, retroactive to real property assessed on December 31, 1978, and which exemption is in addition to any and all other exemptions from taxation to which the person may be entitled. The exemption is applied uniformly, and without regard to ability to pay, provided, that only one exemption is granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are veterans, totally and permanently disabled, or sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.

(e) The town council of the town of Coventry is authorized in the ordinance or ordinances to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information is liable to the town of Coventry for an amount equal to double the amount of reduction in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.

(f) The town council of the town of Exeter may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located in the town to any qualified person who is sixty-five (65) years or older regardless of income, or to any person who is totally and permanently disabled regardless of age, and income, provided, that the freeze of rate and valuation on real property applies only to single family dwellings in which the person resides; and provided, further, that the person acquired the property for actual consideration paid or inherited the property; and provided that the qualified person has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The stabilization of resulting tax assessments shall be subject to reasonable definitions, terms and conditions as may otherwise be prescribed by ordinance. The exemption is in addition to any other exemption provided by law, and provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the town.

(g)(1)(i) The town council of the town of Bristol may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located there to any person who is sixty-five (65) years or older, or if not sixty-five (65) or older, the taxpayer’s spouse who is domiciled with him or her, is sixty-five (65) or older; who is fifty (50) years or older and who is the widow or widower of a taxpayer who, prior to death, had qualified for, and was entitled to relief under this subsection and who was domiciled with the decedent taxpayer on the date of death or to any person who is totally and permanently disabled regardless of age. The taxpayer shall reside in the town of Bristol for one year prior to filing the claim for relief.

(ii) To qualify for relief, the taxpayer shall have “adjusted gross income,” as the term is defined for federal income tax purposes, for the preceding calendar year of less than ten thousand dollars ($10,000).

(2) The tax is calculated by fixing the tax at the tax rate as levied on the real property during the year in which the taxpayer became age sixty-four (64) or totally and permanently disabled regardless of age. The rate remains regardless of the taxpayer’s age, date of application, or date of qualification.

(3) The taxpayer shall apply annually for tax relief on a form prepared by the tax assessor. The application shall be filed between January 1 and May 15 for any year in which benefits are claimed. The taxpayer shall file any supplemental information necessary to satisfy the claim. Upon approval, the tax relief shall take effect in the next forthcoming tax roll.

(4) The owner of the property or a tenant for life or for a term of years who meets the qualifications previously enumerated is entitled to pay the tax levied on the property for the first year in which the claim for tax relief is filed and approved. For each subsequent year the taxpayer shall meet the qualifications hereafter enumerated, the taxpayer shall be entitled to continue to pay the tax or the lesser amount as is levied.

(h) The town council of the town of Tiverton may, by ordinance, provide for a tax credit on the real property and/or mobile homes situated in the town and owned and occupied as the principal residence by any one or more persons sixty-five (65) years of age or over, domiciled in the town of Tiverton, upon terms and conditions as may be established by the town council in the ordinance.

(i)(1) The town of Tiverton may provide, by ordinance, for a schedule of tax credits for any person who is sixty-five (65) years or older, which tax credit schedule is based upon annual adjusted gross income as defined for federal income tax purposes.

(2) Provided, that the tax credit schedule applies only to single-family dwellings in which the person resides; provided, further, that the person acquired the property for actual consideration paid or inherited the property; provided, further, that the person has resided in the town of Tiverton for a period of three (3) years ending with the date of assessment for the year for which the tax credit is claimed; and provided, further, that the tax credit is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the tax assessor for the year for which the tax credit is claimed, due evidence that he or she is so entitled, which evidence shall stand as long as his or her residence remains unchanged.

(3) In the case of married persons, the age requirement will be met as soon as either the husband or wife reaches the age of sixty-five (65) years, and in the event a spouse passes away, a widow(er) sixty-two (62) years of age to sixty-five (65) years of age is allowed the tax credit as long as he or she remains unmarried.

(j) The city council of the city of Warwick may provide, by ordinance, for the freezing of the tax rate and valuation of real property for persons seventy (70) years of age or older who reside in owner occupied single-family homes where the income from all sources does not exceed seven thousand five hundred dollars ($7,500) for a single person and does not exceed fifteen thousand dollars ($15,000) for married couples. Persons seeking relief shall apply for an exemption to the tax assessor no later than March 15 of each year.

(k) The town council of the town of East Greenwich may provide, by ordinance, and upon such terms and conditions as it deems reasonable, for the freezing of both the tax rate attributable to education and the valuation of taxes on real property located in the town of any person who is sixty-five (65) years or older or of any person who is totally and permanently disabled regardless of age; provided, that the freeze of rate and valuation on real property applies only to single or two (2) family dwellings in which the person resides; and provided, further, that the person acquired the property for actual consideration paid or inherited the property; and provided, further, that the exemption is not allowed unless the person entitled to it has presented to the tax assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The exemption is in addition to any other exemption provided by law; and provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the town.

( l ) The town council of the town of Charlestown may create a tax dollar credit reduction in lieu of such exemption, upon terms and conditions that the council may prescribe.

History of Section. P.L. 1971, ch. 227, § 1; P.L. 1972, ch. 255, § 1; P.L. 1973, ch. 277, § 1; P.L. 1976, ch. 276, § 1; P.L. 1977, ch. 11, § 1; P.L. 1977, ch. 101, § 1; P.L. 1978, ch. 86, § 1; P.L. 1979, ch. 233, § 1; P.L. 1979, ch. 365, § 1; P.L. 1980, ch. 189, § 1; P.L. 1980, ch. 406, § 8; P.L. 1981, ch. 47, § 1; P.L. 1982, ch. 6, § 1; P.L. 1986, ch. 421, § 1; P.L. 1987, ch. 401, § 1; P.L. 1989, ch. 168, § 1; P.L. 1989, ch. 455, § 1; P.L. 1993, ch. 157, § 4; P.L. 1993, ch. 334, § 4; P.L. 1995, ch. 36, § 1; P.L. 1995, ch. 283, § 1; P.L. 1995, ch. 310, § 1; P.L. 1996, ch. 54, § 1; P.L. 1996, ch. 77, § 1; P.L. 1998, ch. 313, § 1; P.L. 1998, ch. 434, § 1; P.L. 2000, ch. 93, § 1; P.L. 2001, ch. 59, § 1; P.L. 2001, ch. 71, § 1; P.L. 2002, ch. 269, § 1; P.L. 2002, ch. 340, § 1; P.L. 2003, ch. 121, § 1; P.L. 2003, ch. 254, § 1; P.L. 2003, ch. 284, § 1; P.L. 2003, ch. 291, § 1; P.L. 2003, ch. 400, § 1; P.L. 2004, ch. 10, § 1; P.L. 2004, ch. 193, § 1; P.L. 2005, ch. 14, § 1; P.L. 2007, ch. 398, § 1; P.L. 2007, ch. 461, § 1; P.L. 2009, ch. 269, § 1; P.L. 2009, ch. 270, § 1; P.L. 2015, ch. 10, § 1; P.L. 2015, ch. 15, § 1; P.L. 2018, ch. 65, § 1; P.L. 2018, ch. 68, § 1; P.L. 2024, ch. 37, § 1, effective May 30, 2024; P.L. 2024, ch. 38, § 1, effective May 30, 2024.

§ 44-3-16.1 Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability.

The town council of the town of Portsmouth may, by ordinance, provide a tax deferral program as follows:

(a) Definitions:

(1) “Qualified senior” for the purpose of this section means any person who shall satisfy the criteria in subsection (i)(A) or (B) or (C); and all of the criteria of subsections (ii) — (x) inclusive:

(i)(A) who is age sixty-five (65) or more if single or widowed;

(B) who, if married, at least one taxpayer who has attained age sixty-five (65) as long as the taxpayers’ spouse is at least fifty (50) years of age;

(C) who, if widowed, over age fifty (50) whose spouse was at least age sixty-five (65) prior to death and either spouse was a participant under this ordinance prior to death;

(ii) whose home is a single family home (condominium ownership not eligible);

(iii) whose Portsmouth home is the taxpayer’s principal residence and that of the spouse (if living);

(iv) who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);

(v) who is not a registered voter of any other city, town or political subdivision of Rhode Island or any other state, nor is the spouse (if living);

(vi) who has resided in the principal residence for the past seven (7) years, as has the spouse (if living);

(vii) whose real estate tax previously billed is not delinquent by more than four (4) quarters;

(viii) who would otherwise qualify but has been forced to relocate residence through no fault of the taxpayer (e.g., in cases of fire, natural disaster or taking of property by eminent domain by a state or local government);

(ix) whose real estate tax bill is more than ten percent (10%) of the total income of the taxpayer, or, if living, of both spouses. “Total income” means the total of adjusted gross income per US individual income tax return, Form 1040, 1040-A (or the like) plus non taxable income such as non-taxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts and other non-taxable items of income;

(x) who completes the application process and who attests that the individual meets, or, if living, both spouses meet all of the qualifications as outlined above.

(2) “Person with a disability” for the purpose of this section means a person with a disability as defined in Rhode Island General Laws subsection 42-87-1(7)(i) and all of the criteria of subsection (i) — (ix) include:

(i) whose home is a single family home (condominium ownership not eligible)

(ii) whose Portsmouth home is the taxpayer’s principal residence and that of the spouse (if living);

(iii) who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);

(iv) who is not a registered voter of any other city, town or political subdivision of Rhode Island or any other state, nor is the spouse (if living);

(v) who has resided in the principal residence for the past seven (7) years, as has the spouse (if living);

(vi) whose real estate tax previously billed is not delinquent by more than four (4) quarters;

(vii) who would otherwise qualify by has been forced to relocate residence through no fault of the taxpayer (e.g. in cases of fire, natural disaster or taking of property by eminent domain by a state or local government);

(viii) whose real estate tax bill is more than ten percent (10%) of the total income of the taxpayer, or, if living, of both spouses. “Total income” means the total of adjusted gross income per U.S. individual income tax return, form 1040, 1040-A (or the like) plus non taxable income such as non-taxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts and other non-taxable items of income;

(ix) who completes the application process and who attests that the individual meets, or, if living, both spouses meet all of the qualifications as outlined above.

(3) “Deferred Amount” for the purpose of this section means the amount of tax that would otherwise be due and payable if the applicant did not qualify under this program.

(4) “Disqualifying Event” for the purpose of this section means to include any and all of the following:

(i) Sale of the property;

(ii) Transfer of the property to a family member without life tenancy;

(iii) The point in time when the property ceases to be the taxpayer’s principal residence;

(iv) Written request by the applicant to be removed from the program; or

(v) Any property whose square footage living space is increased since application and acceptance under this ordinance.

(b)(1) Upon proper application, approved by the administrator or his/her designee, the deferred amount will be deferred, with interest to be set by the Portsmouth town council, until the occurrence of a disqualifying event.

(2) A deferral under this ordinance shall not be disallowed if the owner applicant has only a life estate in the property or if the property is in the name of a parent or one or more children or in a trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is the principal owner or present beneficiary and title is held in that manner for estate planning purposes only.

(3) A deferral is not allowed for any improvement for outbuildings such as garages or storage sheds, attached or not, to the principal residence once application and acceptance into the tax freeze program occurs.

(c) Application Process:

(1) The taxpayer shall initially apply for eligibility in the tax stabilization program between the dates of November 1 through December 31, for taxes assessed December 31 of that year. After initial approval, the taxpayer must sign each year thereafter a statement attesting to the fact that the taxpayer and the spouse continue to qualify under the ordinance provisions.

(2) Participation is optional at the taxpayer’s option.

(3) Failure to file subsequent statements of eligibility; or the occurrence of a disqualifying event of a temporary nature; or the elimination of a disqualifying event that no longer applies, shall require re-entry into the program and full reapplication and recertification, and shall nullify any deferral for the tax year in which the disqualifying event occurred, and past deferred amounts shall be due under subsection (e). In such case, the tax shall be calculated as of the year of re-entry into the program.

(d) Recording of deferral; Lien:

(1) All properties subject to the deferral program will have the deferral registered and recorded with the Portsmouth town clerk. Normal recording fees will apply.

(2) All taxes deferred shall constitute a lien on the real estate for which the deferment was granted until paid in accordance with the provisions ordinance.

(e) Payment of deferral:

(1) All deferrals must be paid in full within six (6) months of a disqualifying event in the case of a death of the legal owner of the property, at closing and conveyance in the event of a sale and within three (3) months of any other disqualifying event.

(2) Failure to report the disqualifying event, and/or to pay the deferral tax when due, will carry a maximum penalty of one hundred dollars ($100) per month, or portion thereof, and applicable interest on the currently assessed tax. Interest will be assessed and due in the same manner as other past due tax receivables and will apply to all amounts previously deferred as well as current amounts due.

(f) Appeal:

Appeals of all decisions as to the application, administration, eligibility or other matter relating to this ordinance shall be made in writing according to law.

(g) Severability: If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.

(h) The purpose of this section is to enable the town of Portsmouth to provide tax stabilization for those residents with a disability or those residents over the age of sixty-five (65). The provisions of this section are in addition to, and not in lieu of the provisions of § 44-3-32.

History of Section. P.L. 2006, ch. 223, § 1; P.L. 2006, ch. 255, § 1.

§ 44-3-16.2 North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over.

(a) Definitions.

(1) “Qualified senior” for the purpose of this section means any person who shall satisfy the criteria in subsection (A)(i) or (ii) or (iii); and all of the criteria of subsections (B) — (J) inclusive:

(A)(i) Who is age sixty-five (65) or more if single or widowed;

(ii) Who, if married, at least one taxpayer who has attained age sixty-five (65) as long as the taxpayers’ spouse is at least fifty (50) years of age;

(iii) Who, if widowed, over age fifty (50) whose spouse was at least age sixty-five (65) prior to death and either spouse was a participant under this ordinance prior to death;

(B) Whose home is a single-family home (condominium ownership not eligible);

(C) Whose North Smithfield home is the taxpayer’s principal residence and that of the spouse (if living);

(D) Who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);

(E) Who is not a registered voter of any other city, town, or political subdivision of Rhode Island or any other state, nor is the spouse (if living);

(F) Who has resided in the principal residence for the past seven (7) years, as has the spouse (if living);

(G) Whose real estate tax previously billed is not delinquent by more than four (4) quarters;

(H) Who would otherwise qualify but has been forced to relocate residence through no fault of the taxpayer (e.g., in cases of fire, natural disaster, or taking of property by eminent domain by a state or local government);

(I) Whose real estate tax bill is more than five percent (5%) of the total income of the taxpayer, or, if living, of both spouses. “Total income” means the total of adjusted-gross income per U.S. individual income tax return, Form 1040, 1040-A (or the like), plus non-taxable income such as non-taxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts, and other non-taxable items of income;

(J) Who completes the application process and who attests that the individual meets, or, if living, both spouses meet, all of the qualifications as outlined above.

(2) “Deferred yearly tax” for the purpose of this section means the amounts otherwise due for the assessment date of the year in which the taxpayer turned age sixty-four (64), or the year of the date of first application to the program whichever is later in time, and the tax assessed the following July.

(3) “Deferred amount” for the purpose of this section means the difference between the yearly tax and the amount of tax that would otherwise be due and payable if the applicant did not qualify under this program.

(4) “Disqualifying event” for the purpose of this section means to include any and all of the following:

(A) Sale of the property;

(B) Transfer of the property to a family member without life tenancy;

(C) The point in time when the property ceases to be the taxpayer’s principal residence;

(D) Written request by the applicant to be removed from the program; or

(E) Any property whose square footage living space is increased since application and acceptance under this ordinance.

(b) Deferral of tax.

(1) The town council of the town of North Smithfield may, by ordinance, establish a deferral of taxes on the principal residence of a qualified senior located in the town of North Smithfield.

(2) Upon proper application, approved by the administrator or his/her designee, the assessment and tax will be deferred. The deferred amount will be deferred, without the accumulation of interest, until the occurrence of a disqualifying event.

(3) A deferral under this ordinance shall not be disallowed if the owner applicant has only a life estate in the property or if the property is in the name of a parent or one or more children or in a trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is the principal owner or present beneficiary and title is held in that manner for estate planning purposes only.

(4) A deferral is not allowed for any improvement for outbuildings such as garages or storage sheds, attached or not, to the principal residence once application and acceptance into the tax freeze program occurs.

(c) Application process.

(1) The taxpayer shall initially apply for eligibility in the tax stabilization program between the dates of January 1 and March 31, for taxes assessed the following July of that year. After initial approval, the taxpayer must sign each year thereafter a statement attesting to the fact that the taxpayer and the spouse continue to qualify under the ordinance provisions.

(2) Participation is optional at the taxpayer’s option.

(3) Failure to file subsequent statements of eligibility; or the occurrence of a disqualifying event of a temporary nature; or the elimination of a disqualifying event that no longer applies, shall require re-entry into the program and full reapplication and recertification, and shall nullify the freeze and any deferral for the tax year in which the disqualifying event occurred, and past deferred amounts shall be due under subsection (e). In such case, the frozen yearly tax shall be calculated as of the year of re-entry into the program.

(d) Recording of deferral; Lien.

(1) All properties subject to the deferral program will have the deferral noted on the deed and the deferral will be registered and recorded with the North Smithfield town clerk. Normal recording fees will apply.

(2) All taxes deferred shall constitute a lien on the real estate for which the deferment was granted until paid in accordance with the provisions ordinance.

(e) Payment of deferral.

(1) All deferrals must be paid in full within six (6) months of a disqualifying event in the case of a death of the legal owner of the property, at closing and conveyance in the event of a sale and within three (3) months of any other disqualifying event.

(2) Failure to report the disqualifying event, and/or to pay the deferral tax when due, will carry a maximum penalty of one hundred dollars ($100) per month, or portion thereof, and applicable interest on the currently assessed tax without regard to the freeze provisions contained herein. Interest will be assessed and due in the same manner as other past due tax receivables and will apply to all amounts previously deferred as well as current amounts due.

(f) Appeal. Appeals of all decisions as to the application, administration, eligibility or other matter relating to this ordinance shall be made in writing to the North Smithfield town council.

(g) Severability. If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.

History of Section. P.L. 2006, ch. 304, § 1; P.L. 2006, ch. 433, § 1; P.L. 2015, ch. 121, § 1; P.L. 2015, ch. 133, § 1; P.L. 2016, ch. 511, art. 1, § 20.

§ 44-3-17 Tax exempt property — Listing and valuation.

The tax assessor of every city and town shall annually list the estimated value of the property, which is exempt from taxation because of the nonprofit status of the owner of the land.

History of Section. P.L. 1972, ch. 84, § 1.

§ 44-3-18 Repealed.

[Repealed]

History of Section. P.L. 1977, ch. 202, § 1; P.L. 1980, ch. 35, § 1; Repealed by P.L. 2004, ch. 6, § 37, effective April 14, 2004.

§ 44-3-19 List of tax exemptions — Notification.

The tax assessor of every city and town shall maintain a list of every tax exemption or tax rebate for which a taxpayer may apply, including the tax credits defined in chapter 33 of this title entitled “Property Tax Relief ”; information on property exempt from taxation under § 44-3-3(16); and information on the appeals process defined in § 44-5-26. A copy of this list shall be sent to every taxpayer each year with one of the annual tax bills and shall include the telephone number of the city or town office to be contacted should any taxpayer wish to determine his or her eligibility for any exemption or rebate.

History of Section. P.L. 1979, ch. 86, § 1; P.L. 1991, ch. 252, § 1; P.L. 1991, ch. 326, § 1.

§ 44-3-20 Middletown — Deferment of payment of tax for the elderly.

The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.

History of Section. P.L. 1979, ch. 367, § 1.

§ 44-3-20.1 Coventry — Deferment of payment of tax for the elderly or certain disabled residents.

The town council of the town of Coventry is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older, or who are totally and permanently disabled, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.

History of Section. P.L. 1993, ch. 331, § 1.

§ 44-3-20.2 Bristol — Deferment of partial payment of tax for low-income residents.

The town council of the town of Bristol may, by ordinance, provide that the payment of property taxes on a single-family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate. The deferral shall not exceed twenty-five thousand dollars ($25,000) of valuation, and the exemption is in addition to any and all other exemptions which the person may be entitled to by this chapter or any other provisions of the general laws. The town council of the town of Bristol shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.

History of Section. P.L. 1996, ch. 58, § 1.

§ 44-3-20.3 Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]

The town council of the town of Jamestown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied for at least five (5) years prior to the passage of the ordinance by persons sixty-five (65) years of age or over is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer on conveyance. Any deferred taxes constitute a lien against the real estate.

History of Section. P.L. 1996, ch. 422, § 1.

§ 44-3-20.4 Deferment of payment of tax for low income — Warren.

The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.

History of Section. P.L. 2004, ch. 73, § 1; P.L. 2004, ch. 231, § 1.

§ 44-3-21 Renewable energy systems — Exemption.

The city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.

History of Section. P.L. 1980, ch. 283, § 2.

§ 44-3-22 Cranston — Real estate and excise tax exemption for persons who are disabled.

(a)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following two (2) requirements:

(i) Is determined by the Social Security Administration to be totally disabled;

(ii) Does not own any real property.

(2) The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.

(3) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.

(b)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption up to six thousand dollars ($6,000) on assessed value from local taxation on real residential property for any person who meets the following three (3) requirements:

(i) Head of household;

(ii) Is determined by the Social Security Administration to be totally disabled; and

(iii) Is occupied as a domicile of the person who is disabled.

(2) In no case is real residential property entitled to more than one, six-thousand dollar ($6,000) exemption even though occupied and designated as a domicile by more than one person who is disabled.

(3) The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed six thousand dollars ($6,000).

(4) The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, due evidence that he or she is so entitled.

(5) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.

History of Section. P.L. 1982, ch. 4, § 1; P.L. 1984, ch. 110, § 1; P.L. 1995, ch. 282, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.

§ 44-3-23 Narragansett — Tax exemptions in the town.

The town council of the town of Narragansett may, by ordinance, grant an exemption on real property located within the town and owned and occupied by any person sixty-five (65) years of age or older at the rate of one hundred twenty-five dollars ($125) per one thousand dollars ($1,000) of valuation. Each exemption to all other persons granted on property in the town of Narragansett is at the rate of fifty-five dollars ($55.00) per one thousand dollars ($1,000.00) of valuation for each exemption granted to a taxpayer.

History of Section. P.L. 1982, ch. 419, § 1; P.L. 1988, ch. 84, § 34; P.L. 2003, ch. 272, § 1; P.L. 2003, ch. 349, § 1.

§ 44-3-24 Reevaluation of real property — Adjustment of exemption upon.

The city and town councils of the various cities and towns may provide, by ordinance, for the adjustment of the tax exemption for all persons entitled to it pursuant to this chapter in any year that the city or town has a real property reevaluation. The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.

History of Section. P.L. 1983, ch. 5, § 1; P.L. 1985, ch. 136, § 1.

§ 44-3-25 Cumberland — Maximum exemptions.

The maximum exemption from taxation for residents of the town of Cumberland under any of the provisions of this chapter shall not exceed the sum of fifty-eight thousand one hundred eleven dollars ($58,111).

History of Section. P.L. 1985, ch. 24, § 2; P.L. 1985, ch. 110, § 1; P.L. 1987, ch. 269, § 1; P.L. 1995, ch. 284, § 1; P.L. 1995, ch. 362, § 1; P.L. 1999, ch. 264, § 1; P.L. 2005, ch. 423, § 1.

§ 44-3-25.1 Bristol — Maximum exemptions.

The maximum exemption from taxation for residents of the town of Bristol under any of the provisions of this chapter shall not exceed the sum of fifty thousand dollars ($50,000) of valuation in a calendar year.

History of Section. P.L. 1995, ch. 350, § 1.

§ 44-3-26 Repealed.

[Repealed]

History of Section. P.L. 1985, ch. 110, § 1; P.L. 1988, ch. 117, § 1; Repealed by P.L. 1995, ch. 353, § 1, effective retroactively to December 31, 1994.

§ 44-3-27 South Kingstown — Certain tax exemptions.

Each exemption granted on property in the town of South Kingstown as defined in §§ 44-3-4, 44-3-5, and 44-3-12 is at a rate equivalent to seventy-one dollars ($71.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.

History of Section. P.L. 1985, ch. 511, § 1.

§ 44-3-27.1 Bristol — Certain tax exemptions.

Each exemption granted on property in the town of Bristol by any of the provisions of this chapter is at the current tax rate or a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation, whichever is greater, for each exemption granted to a taxpayer.

History of Section. P.L. 1997, ch. 224, § 1; P.L. 1997, ch. 328, § 1; P.L. 2002, ch. 102, § 1.

§ 44-3-28 North Providence — Exemption for people with paraplegia.

The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the paraplegic disability requires “specially adapted housing”; and that exemption shall not exceed fifteen thousand dollars ($15,000). For the purposes of this section, “specially adapted housing” is housing which is similar to that provided for in § 44-3-4.

History of Section. P.L. 1986, ch. 50, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.

§ 44-3-28.1 Smithfield — Exemption for people with paraplegia.

The town council of the town of Smithfield may, by ordinance, provide for a tax credit on real property situated in the town, owned and occupied by any person with paraplegia and who by reason of the paraplegic disability requires “specially adapted housing”. For the purposes of this section, “specially adapted housing” means real property which has been specifically altered and/or changed in some way in order to meet the needs of a person or persons with a paraplegic disability who reside at the property.

History of Section. P.L. 2025, ch. 245, § 1, effective June 26, 2025; P.L. 2025, ch. 277, § 1, effective June 26, 2025.

§ 44-3-29 Exemption and/or valuation freeze of wholesaler’s inventory.

(a)(1) The city council or town council of any municipality may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of stock in trade or inventory of wholesalers for a period of twenty-five (25) years.

(2) “Inventory” or “stock in trade” means and includes the merchandise kept on hand for sale in the normal and regular course of wholesale business.

(3)(i) “Wholesaler” means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods for subsequent resale by its customers. Except as provided in subsection (b) of this section, no distinction is drawn between:

(A) A wholesaler all or a portion of the sales of which are sales to one or more customers affiliated with the wholesaler, and

(B) A wholesaler the sales of which are exclusively sales to customers not affiliated with the wholesaler.

(ii) A wholesaler is considered affiliated with customers if it controls, is controlled by, or is under common control with the customers.

(b) In the event that a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessors of the municipality shall assess on the same basis as a retailer’s inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted under this section, that proportion of inventory or stock in trade of the wholesaler which is equal to the percentage of the wholesaler’s total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, “sales at retail” do not include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one percent (1%) of total sales during the year, it is deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer, which is an affiliated entity, are deemed to be retail sales for the purposes of this subsection if more than half of the dollar volume of the sales of the affiliated entity is made within the municipality.

(c) The city council or the town council of any municipality may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the city council or the town council deemed necessary.

(d) Nothing in this section is deemed to permit the exemption or stabilization for any wholesaler or commercial concern relocating from one city or town within the state of Rhode Island to another.

History of Section. P.L. 1986, ch. 51, § 1; P.L. 1987, ch. 7, § 1; P.L. 1988, ch. 57, § 1; P.L. 1992, ch. 10, § 1; P.L. 1992, ch. 153, § 1; P.L. 1992, ch. 253, § 1.

§ 44-3-29.1 Wholesale and retail inventory tax phase out.

(a) Beginning July 1, 1999, the city council or town council of any municipality shall, by ordinance, phase out, over a ten (10) year period, the stock in trade or inventory tax of wholesalers and retailers. The rate schedule to be implemented by the cities and towns is established in this section.

(b) “Inventory”, as it refers to wholesalers, “stock in trade”, as it refers to wholesalers, and “wholesaler” have the same meaning as defined in § 44-3-19.

(c) “Inventory”, as it refers to retailers, “stock in trade”, as it refers to retailers, and “retailer” have the same meaning as defined in § 44-3-40.

(d) The rate schedule for the ten (10) year phase out of the wholesale and retail inventory tax is as follows:

| Year | Maximum Tax Rate | | --- | --- | | FY 1999 | set by local officials | | FY 2000 | ninety percent (90%) of FY 1999 rate | | FY 2001 | eighty percent (80%) of FY 1999 rate | | FY 2002 | seventy percent (70%) of FY 1999 rate | | FY 2003 | sixty percent (60%) of FY 1999 rate | | FY 2004 | fifty percent (50%) of FY 1999 rate | | FY 2005 | forty percent (40%) of FY 1999 rate | | FY 2006 | thirty percent (30%) of FY 1999 rate | | FY 2007 | twenty percent (20%) of FY 1999 rate | | FY 2008 | ten percent (10%) of FY 1999 rate | | FY 2009 | no tax authorized |

(e) In the event that a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessor of the municipality shall assess on the same basis as a retailer’s inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted pursuant to § 44-5-12(c), that proportion of inventory or stock in trade of the wholesaler which are equal to the percentage of the wholesaler’s total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, “sales at retail” do include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one percent (1%) of total sales during the year, it is deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer, which is an affiliated entity, are deemed to be retail sales for the purposes of this subsection if more than half of the dollar volume of the sales of the affiliated entity is made within the municipality.

(f) For purposes of this section, a wholesaler is considered affiliated with customers if it controls, or is under common control with the customers.

(g) In the event that a wholesaler or retailer subject to the inventory tax commences operations in a particular city or town after fiscal year 1999, the tax assessor for that municipality shall determine what would have been the value of the inventory as of December 1998, adjusting the inventory value to fiscal year 1999 using the changes in the consumer price index — all urban consumers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor. The director of the department of revenue shall annually publish an adjustment schedule.

(h) This section also applies to motor vehicle dealers, as defined in § 31-5-5.

(i) The assent of two-thirds (⅔) of the members elected to each house of the general assembly is required to repeal or amend this section.

History of Section. P.L. 1998, ch. 31, art. 27, § 1; P.L. 2008, ch. 98, § 36; P.L. 2008, ch. 145, § 36.

§ 44-3-30 Burrillville — Property taxation of electricity generating facilities located in the town.

Notwithstanding any other provisions of the general laws to the contrary, real and personal property of any facility for the generation of electricity located in the town of Burrillville and in operation prior to July 1, 2017, or subsequently expanded, are taxable by the town. As to any facility for the generation of electricity located in the town of Burrillville, in operation prior to or subsequent to July 1, 2017, the town council of the town of Burrillville is authorized to determine, by ordinance or resolution, an amount of taxes to be paid each year on account of real or personal property used in connection with any facility for the generation of electricity located in the town, notwithstanding the valuation of the property or the rate of tax. The determination is for a period not to exceed twenty-five (25) years. The town council of the town of Burrillville is authorized to extend the determination by ordinance or resolution. The extension shall be for a period not to exceed an additional twenty (20) years.

History of Section. P.L. 1987, ch. 30, § 1; P.L. 2010, ch. 196, § 1; P.L. 2010, ch. 223, § 1; P.L. 2017, ch. 365, § 1; P.L. 2017, ch. 440, § 1.

§ 44-3-31 Providence — Certain tax exemptions.

(a) The city council of the city of Providence is hereby authorized, by ordinance or resolution, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the city of Providence and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent (100%) totally disabled through service connected disability;

(4) For persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the social security administration (such as employees of the railroad, federal civil service, postal service, and the Providence police and fire departments or any person receiving federal disability retirement);

(5) Persons who are blind as provided in § 44-3-12;

(6) Gold star parents as provided in § 44-3-5;

(7) Veterans who were prisoners of war;

(8) Any person sixty-five (65) years of age, or over;

(9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits;

(10) Using the exemption for specially adapted housing for veterans with paraplegia as defined in § 44-3-4.

(b) The city council of the city of Providence may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.

History of Section. P.L. 1988, ch. 21, § 2; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123; P.L. 2025, ch. 9, § 1, effective May 30, 2025; P.L. 2025, ch. 10, § 1, effective May 30, 2025.

§ 44-3-31.1 Providence Freeze of certain tax.

(a) The city of Providence is authorized to provide, by ordinance, for the freezing of property taxes on owner-occupied residential real estate, for 2001, at 105.5% of the amount of the property taxes levied for 2000 upon the assessed valuation as of December 31, 1999 (plus any property tax attributable to additions to the property between December 31, 1999 and December 31, 2000); and in subsequent years, at the amount of the property tax for the next prior year increased by the percentage increase in the tax rate for real estate (plus any increase in taxes due to any additions to the property between the date as of which the taxes are levied and the date as of which the taxes for the next prior year were levied) provided the household income of the owner is not greater than twenty-five thousand dollars ($25,000) during the calendar year of the date of assessment of the valuations.

(b) For the purposes of this section “owner-occupied residential real estate” is defined as real property from one to three (3) families owned and occupied by the owner or owners and having not more than three (3) dwelling units, one of the units of which constitutes the principal residence of the owner or owners; such property includes assessed land, buildings or improvements incidental to habitation and used exclusively by the owners of the property or their guests or tenants.

(c) “Household income” for purpose of this section means all monies received by the owner or owners, the spouse of any owner and any other person over eighteen (18) years of age occupying the dwelling unit occupied by the owner or owners, from whatever source derived, including, but not limited to, capital gains, dividends, interest, wages, pensions, annuities, retirement and social security benefits, workers’ compensation benefits, cash public assistance and relief and any and all other monies received.

(d) The ordinance providing for the tax freeze may provide rules for determining income, percentage increase in the tax rate, submission of proof of entitlement and any other terms and conditions as the city council deems appropriate to carry out the provisions of this section.

History of Section. P.L. 2001, ch. 95, § 1; P.L. 2001, ch. 394, § 1.

§ 44-3-31.2 Providence — Special property tax consideration for designated properties.

(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence.

(b) Upon enactment [June 14, 2002] property taxes levied on eligible properties as of December 31, 2000, shall reflect adapted tax considerations. Owners of eligible properties are required to begin renovations by December 31, 2005, in order to qualify for continued tax considerations. Properties that fail to meet this deadline will be required retroactively to pay the difference between their actual tax payments and what they would have paid, if ineligible, for the specified tax considerations.

(c) Eligible properties shall be taxable properties located on the landmark list approved by ordinance in the city of Providence, and shall be eligible if certified by the city building inspector as in need of substantial rehabilitation.

(d) Tax benefits for eligible properties shall be transferable to new owners or tenants, but the life of the tax consideration shall not be extended.

(e) “Substantial rehabilitation” means rehabilitation that adheres to the applicable building and fire codes, extends to all floors that may be occupied of the building, and equals at least fifty percent (50%) of the current replacement value of the structure, as certified by the city building inspector.

(f) Nothing in this section shall be construed to diminish the authority of any body to review and approve the construction plans for overall appearance or historical preservation standards.

(g) During the period of eligibility, the city of Providence shall also be authorized to use special consideration in taxing tangible property located in businesses in eligible properties. For the ten (10) year period, the rate of thirty-three dollars and forty-four cents ($33.44) shall be applied annually to tangible property value, as it is determined and may change from year to year. This consideration shall apply to all taxable businesses occupying eligible properties during the period of eligibility, regardless of when they first occupied the property.

(h) The term of any special property tax consideration previously approved under this section that is still in effect upon the effective date of this section shall, notwithstanding any provision therein to the contrary, be extended for five (5) years.

History of Section. P.L. 2002, ch. 103, § 2; P.L. 2004, ch. 6, § 36; P.L. 2010, ch. 269, § 1; P.L. 2010, ch. 281, § 1.

§ 44-3-31.3 Providence — Additional special property tax consideration for designated properties.

(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence.

(b) Upon enactment, property taxes levied on eligible properties as of December 31, 2010, shall be in an amount equal to the tax assessed as of December 31, 2000. Owners of eligible properties are required to begin renovations by December 31, 2015, in order to qualify for continued tax considerations. Properties that fail to meet this deadline will be required retroactively to pay the difference between their actual tax payments and what they would have paid, if ineligible, for the specified tax considerations.

(c) Eligible properties shall be taxable properties located on the landmark list approved by ordinance in the city of Providence, and shall be eligible if certified by the city building inspector as in need of substantial rehabilitation.

(d) Tax benefits for eligible properties shall be transferable to new owners or tenants, but the life of the tax consideration shall not be extended.

(e) “Substantial rehabilitation” means rehabilitation that adheres to the applicable building and fire codes, extends to all floors of the building that may be occupied, and equals at least fifty percent (50%) of the current replacement value of the structure, as certified by the city building inspector.

(f) Nothing in this section shall be construed to diminish the authority of any body to review and approve the construction plans for overall appearance or historical preservation standards.

(g) During the period of eligibility, the city of Providence shall also be authorized to use special consideration in taxing tangible property located in businesses in eligible properties. For the ten (10) year period, the rate of thirty-three dollars and forty-four cents ($33.44) shall be applied annually to tangible property value, as it is determined and may change from year to year. This consideration shall apply to all taxable businesses occupying eligible properties during the period of eligibility, regardless of when they first occupied the property.

History of Section. P.L. 2010, ch. 278, § 1; P.L. 2010, ch. 280, § 1.

§ 44-3-32 Portsmouth — Tax exemption for the elderly.

(a) The town council of the town of Portsmouth may provide an ordinance for exemptions, partial or total, from taxation on parcels of real property located in the town which, as of the date of assessment, are owned and occupied wholly or partially as dwellings by persons who are citizens and residents of the town and who have attained the age of sixty-five (65) years. Each exemption is in the form of a credit against the taxes assessed on the real property. The amount of the credit with respect to each person is based on the annual income of that person. The maximum income for which each stated credit amount shall be allowed is set by the town council by resolution in January of each year provided that “income” includes the aggregate income of the person and all other persons residing with him or her; provided further, that “income” is computed on a calendar-year basis and includes all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes but is not limited to dividends, interest, gross rents, gains, gifts, pensions, all types of compensation, and social security and veterans’ benefits. Only one exemption shall be allowed with respect to any one building; provided, that the exemption shall be allowed for single or multiple family dwellings and other buildings so long as the person resides in the dwelling. The exemption shall not be allowed unless the person entitled to it has presented to the tax assessor on or before June 1 of each year for which the exemption is sought an application for the exemption and due evidence that he or she is entitled to it, including, for example but not by way of limitation, certified birth records, voter registration records, and statements of annual income sworn or affirmed by the applicant before a person qualified to administer oaths. Such information shall be kept confidential by the tax assessor.

(b) Each exemption terminates immediately:

(1) Upon the alienation of the real property;

(2) In the event the person ceases to occupy the real property as his or her dwelling; or

(3) Upon the death of the person.

History of Section. P.L. 1989, ch. 28, § 1; P.L. 1999, ch. 320, § 1.

§ 44-3-32.1 Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site.

(a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forest land, open space land, or historic preservation site pursuant to the provisions of chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, shall be provided for by ordinance, and the town council of the town of Portsmouth may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, as it deems necessary to promote the purpose of this section.

(b) The town council of the town of Portsmouth is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Portsmouth for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.

History of Section. P.L. 1990, ch. 141, § 1; P.L. 1990, ch. 267, § 1; P.L. 2013, ch. 64, § 1; P.L. 2013, ch. 65, § 1.

§ 44-3-32.2 Cities and towns — Tax exemption for farmland, forestland, or open space land.

(a) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forestland, or open space land pursuant to the provisions of chapter 27 of this title. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.

(b) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property utilized in the production of dairy products by a licensed dairy in Rhode Island, current and future, pursuant to the department of health rules and regulations, including cow, sheep, and goat dairies. The real property shall include grazing land, cropland, outbuildings, and any other facility used in the direct production and processing of dairy products. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.

(c) Cities and towns of Rhode Island are authorized by ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the city or town in a civil action.

(d) Cities and towns in the state of Rhode Island are authorized by ordinance to exempt from taxation any real property situated in the town classified and utilized as farmland on which the development rights have been sold or donated and will remain farmland in perpetuity. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.

History of Section. P.L. 2002, ch. 223, § 1; P.L. 2002, ch. 247, § 1; P.L. 2003, ch. 398, § 1; P.L. 2021, ch. 182, § 1, effective July 6, 2021; P.L. 2021, ch. 183, § 1, effective July 6, 2021.

§ 44-3-33 Burrillville — Tax exemption for the Industrial Foundation of Burrillville.

(a) The town council of the town of Burrillville may, by an ordinance pursuant to the home rule charter of the town of Burrillville, exempt from taxation the real property situated in that town and owned and/or occupied or otherwise controlled by the Industrial Foundation of Burrillville.

(b) The town of Burrillville may impose any conditions or other requirements for the exemption of taxation upon the Industrial Foundation of Burrillville upon its dissolution as a nonprofit corporation or upon fulfillment of its chartered purpose.

(c) The exemption if adopted by the town of Burrillville may be retroactive to December 31, 1986.

History of Section. P.L. 1989, ch. 247, § 1.

§ 44-3-34 Central Falls — Homeowner exemption.

(a) The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: owner-occupied dwellings of no more than five (5) units not to exceed sixty thousand dollars ($60,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of five (5) residential units and may include one commercial or professional use unit as part of the total of five (5) assessed units.

(b) Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption and eligibility for the exemption.

(c) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:

(1) Those not entitled to claim an exemption to those who are entitled to claim an exemption; or

(2) A person entitled to claim an exemption to those who are not entitled to claim an exemption.

(d) The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.

History of Section. P.L. 1989, ch. 450, § 1; P.L. 1994, ch. 32, § 1; P.L. 1995, ch. 249, § 1; P.L. 1995, ch. 302, § 1; P.L. 2004, ch. 6, § 36; P.L. 2004, ch. 235, § 1; P.L. 2004, ch. 328, § 1; P.L. 2007, ch. 352, § 1; P.L. 2007, ch. 465, § 1; P.L. 2008, ch. 346, § 1; P.L. 2008, ch. 461, § 1; P.L. 2018, ch. 320, § 1; P.L. 2018, ch. 334, § 1; P.L. 2020, ch. 42, § 2; P.L. 2020, ch. 58, § 2.

§ 44-3-35 Burrillville — Real estate tax exemption for persons who are disabled.

(a) The town council of the town of Burrillville is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value from local taxation on residential property for any person who is:

(1) Determined by the social security administration to be totally disabled or for persons ineligible for social security, eligibility shall be determined through a process to be established by ordinance;

(2) Owns a single-family or a two-family residential property for a period of one year next prior to the filing of an application for taxation; and

(3) Occupies as his or her legal domicile, the residential property for which an exemption is being applied.

(b) This exemption is in addition to any other tax exemption provided under any other acts or ordinances of the town of Burrillville.

(c) The exemption is not allowed unless the person entitled to it has presented to the tax assessor on or before the last day in which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.

History of Section. P.L. 1992, ch. 294, § 1; P.L. 2004, ch. 31, § 1; P.L. 2004, ch. 66, § 1; P.L. 2010, ch. 284, § 1; P.L. 2010, ch. 320, § 1.

§ 44-3-36 Portsmouth — Real estate tax exemption for persons who are disabled.

(a) The town council of the town of Portsmouth is authorized to provide, by ordinance, for an exemption not to exceed five thousand dollars ($5,000) on assessed value from local taxation on real residential property owned by any person who meets the following four (4) requirements:

(1) Head of household;

(2) Is determined by the Social Security Administration to be totally disabled;

(3) Has an annual gross income of less than fifteen thousand dollars ($15,000); and

(4) Occupies the property as the principal domicile of the disabled person.

(b) In no case is the real residential property entitled to more than one five thousand dollar ($5,000) exemption even though occupied and designated as a domicile by more than one disabled person.

(c) Any person who is claiming an exemption under the ordinance pursuant to this section shall not be eligible for tax exemptions under any other acts or ordinances of the town of Portsmouth.

(d) The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.

History of Section. P.L. 1992, ch. 475, § 1; P.L. 1999, ch. 83, § 123; P.L. 1999, ch. 130, § 123.

§ 44-3-37 Burrillville — Exemption and/or valuation freeze of retailer’s inventory.

(a) The town council for the town of Burrillville may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of the stock in trade or inventory of retailers for a period of up to twenty-five (25) years.

(b) “Retailer” means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.

(c) “Inventory” or “stock in trade” means and includes the merchandise kept on hand for sale in the normal course of business of a retailer.

(d) The town council of the town of Burrillville may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the town council may deem necessary.

History of Section. P.L. 1993, ch. 343, § 1.

§ 44-3-38 Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]

Any exemption, freeze of tax rates and/or valuation granted to any individual pursuant to the provisions of the general laws, and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back (but only where the lessee was the owner of the property prior to the transfer to the lessor); or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.

History of Section. P.L. 1993, ch. 464, § 1; P.L. 2012, ch. 376, § 2.

§ 44-3-38 Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 2.]

Any exemption, freeze of tax rates and/or valuation granted to any individual or individuals pursuant to this chapter is not affected if the eligible individuals transfer the property to a revocable living trust pursuant to the provisions of the general laws and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back, but only where the lessee was the owner of the property prior to the transfer to the lessor; or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.

History of Section. P.L. 1993, ch. 464, § 1; P.L. 2012, ch. 392, § 2.

§ 44-3-39 Middletown — Exemption of persons over the age of 65.

(a) Notwithstanding any other provisions of a general or special law to the contrary, the town council of the town of Middletown is authorized to fix, by ordinance or resolution, the amount of exemptions with respect to the assessed value from local taxation on taxable real property situated in the town, owned and occupied by any person over the age of sixty-five (65) years, whether the real property is income-producing or not.

(b) The exemption shall be in an amount established by the town council, including a complete exemption, and under conditions specified by the town council including income and/or property value limitations.

History of Section. P.L. 1994, ch. 38, § 1; P.L. 2003, ch. 223, § 1; P.L. 2003, ch. 277, § 1; P.L. 2009, ch. 55, § 1; P.L. 2009, ch. 74, § 1; P.L. 2010, ch. 239, § 37.

§ 44-3-40 Cities and towns — Authorization to exempt retailer’s inventory.

(a) Each city and town, by resolution or ordinance adopted by the city or town council, may wholly or partially exempt from taxation the valuation of the stock in trade or inventory of retailers.

(b) “Retailer” means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.

(c) “Inventory” or “stock in trade” means and includes the merchandise kept on hand for sale in the normal course of business of a retailer.

(d) Nothing in this section is deemed to permit the exemption or stabilization for any retailer relocating from one city or town within the state to another.

History of Section. P.L. 1995, ch. 224, § 1.

§ 44-3-41 Glocester — Historic district exemption.

The town council of the town of Glocester may, by ordinance, provide for a schedule of exemptions from increased assessment valuations for exterior renovations or improvements made to pre-20th century buildings within the historic district, and to post-19th century buildings made subject by their owners to historic district guidelines. The exemptions may be extended to buildings outside the historic district, which are on the national historic register. The ordinance shall specify the kinds of improvements and renovations for which exemptions are permitted.

History of Section. P.L. 1995, ch. 251, § 1.

§ 44-3-42 Cumberland — Fixed tax assessment for farmland.

(a) The town council of the town of Cumberland may, by ordinance, provide for a fixed tax assessment for any real property situated in the town which has been classified and utilized as farmland, pursuant to the provisions of chapter 27 of this title, or pursuant to a classification established by ordinance. The amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, shall be provided for by ordinance, and the town council of the town of Cumberland may, from time to time, by amendment to the ordinance, make changes in the amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, as it deems necessary to promote the purpose of this section.

(b) The town council of the town of Cumberland is authorized in the ordinance to provide that any person who obtains an assessment pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Cumberland for an amount equal to double the amount of reductions in taxes resulting from the assessment, which amount is recoverable by the town in a civil action.

History of Section. P.L. 1996, ch. 96, § 1.

§ 44-3-43 Historic stone wall exemption.

The city and town councils of the various cities and towns may provide, by ordinance, an exemption not exceeding five thousand dollars ($5,000) of valuation for any parcel of real property on which is located an historic stone wall(s); provided, that the wall(s) is fifty (50) or more feet in length, at least three (3) feet high, structurally maintained and free of noxious weeds and vegetation. For purposes of this section, an “historic stone wall” is a vertical structure of aligned natural stone built before 1900, normally constructed to designate a property boundary or to separate agricultural activities within a farmstead.

History of Section. P.L. 1996, ch. 264, § 1.

§ 44-3-44 Qualifying stock options — Exemption.

For purposes of determining the federal income tax liability of a taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 is determined by excluding any income, gain, or preference items resulting from the sale, transfer, or exercise of qualified and nonqualified stock options, the stock issued or transferred on the exercise of any such option, and warrants issued with respect to such options and/or stock, of a qualifying corporation provided that the taxpayer was a qualifying taxpayer and the taxpayer’s employer who issued the option was a qualifying corporation at the time the taxpayer acquired a vested interest in such option and exercised such option.

History of Section. P.L. 1997, ch. 223, § 1.

§ 44-3-45 “Qualifying taxpayer” defined.

A “qualifying taxpayer” is a resident of the state who has been employed at a location in the state for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy and the estate, heirs and successors of any qualifying individual.

History of Section. P.L. 1997, ch. 223, § 1.

§ 44-3-46 “Qualifying corporation” and “full-time equivalent active employee” defined.

(a) A “qualifying corporation” is any corporation that:

(1) Annually elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;

(2) Has at least ten (10) full-time equivalent active employees in this state; and

(3) Is principally engaged in one or more of the business activities described in industry numbers 7371, 7372 and 7373 in the Standard Industrial Classification, Office of the Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time.

(b) For purposes of this section, “full-time equivalent active employee” means any employee who works a minimum of thirty (30) hours per week in this state, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week in this state.

(c) The annual election by a corporation to be treated as a qualifying corporation for a fiscal year becomes effective for purposes of this section as of the first day of the fiscal year for which the election is filed and must be filed with the tax administrator on or before the due date prescribed by law (including any extensions) for the filing of the corporation’s tax return with the tax administrator for the fiscal year. In no event shall an election be effective for fiscal years commencing prior to January 1, 1997, and in no event shall the exclusion available under the provisions of this chapter be available to options that were issued prior to January 1, 1997.

History of Section. P.L. 1997, ch. 223, § 1.

§ 44-3-47 Cranston — Economic development tax incentive program Exemptions.

The city council of the city of Cranston may, by ordinance, provide exemptions from assessed valuation for real and tangible personal property of property owners or businesses which create jobs in the city of Cranston and any property owners or businesses for any retrofit, expansion, or renovation of specifically permitted uses; provided, that the exemption shall be for a period of not more than ten (10) years.

History of Section. P.L. 1997, ch. 247, § 1.

§ 44-3-48 Burrillville — Certain tax exemptions.

(a) Each exemption granted on property in the town of Burrillville by any of the provisions of this chapter shall be at a rate to be established per one thousand dollars ($1,000) of valuations for each exemption granted to a taxpayer.

(b) The town council of the town of Burrillville shall annually establish the tax rate for exemptions at the same time it establishes a tax rate for all ratable property.

History of Section. P.L. 1999, ch. 76, § 1.

§ 44-3-49 Burrillville — Fixed tax rate.

The town council of the town of Burrillville may, by ordinance, provide for a fixed tax rate to apply to all personal tax exemptions provided for by this chapter.

History of Section. P.L. 1999, ch. 334, § 1.

§ 44-3-50 Pawtucket — Certain tax exemptions.

(a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Pawtucket is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: for veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at twelve thousand four hundred dollars ($12,400); for persons who are visually impaired as defined in § 44-3-12 at seventy-four thousand three hundred dollars ($74,300); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for gold star parents as defined in § 44-3-5 at eighteen thousand six hundred dollars ($18,600); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for any person of age sixty-five (65) years or over at thirty-seven thousand one hundred dollars ($37,100). Beginning in fiscal year 2008, the age exemption shall increase by three thousand dollars ($3,000) per year for three (3) years and then shall remain at forty-six thousand one hundred dollars ($46,100); for any person under the age of sixty-five (65) who is totally disabled and who has been receiving social security disability benefits for a period of at least two (2) years at twenty-four thousand eight hundred dollars ($24,800); for any person who owns real estate which is occupied by at least one owner, or one principal, shareholder or member of the owner, if said owner is a corporation, limited liability company or other legal entity recognized under the laws of the State of Rhode Island, and which is individually listed or a contributing structure in a National Register of Historic Places and is listed on the city of Pawtucket’s local historic district as defined in § 45-24.1-1.1, or is individually listed as a local historic district, but shall not include individual condominium units located within a qualifying structure, at seventy-four thousand three hundred dollars ($74,300).

(b) Notwithstanding the language in § 44-5-13.2.5, all individuals who are receiving the three (3) year exemption for increases in the assessed value of their real property, not exceeding thirty-seven thousand one hundred dollars ($37,100) cumulatively, resulting from alterations and improvements to their real property as provided for under this section shall not have the three (3) year time period reduced by the implementation of revaluation.

(c) Notwithstanding subsection (a) of this section, exemptions on motor vehicles and trailers shall be determined as prescribed in § 44-34.1-1 [repealed] regarding the phasing out of taxes on that property.

(d) The city council of the city of Pawtucket may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.

History of Section. P.L. 2000, ch. 22, § 1; P.L. 2002, ch. 336, § 1; P.L. 2007, ch. 20, § 1; P.L. 2007, ch. 21, § 1.

§ 44-3-51 North Smithfield — Tax exemptions.

(a) The town council of the town of North Smithfield has the authority to exempt certain property from taxation based on the following: any real property situated in the town and owned and occupied by any person who has resided in the town of North Smithfield for three (3) years, ending with the date of assessment December 31st of the year requesting the exemption. Persons who are at least sixty-five (65) years of age are exempted up to five hundred dollars ($500) from taxation. These exemptions are in addition to any and all other exemptions from taxation to which the person may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay.

(b) The town council of the town of North Smithfield is authorized to provide by ordinance an exemption not to exceed five hundred dollars ($500) from local taxation on residential real property owned by any person who meets the following requirements: head of household; determined by the social security administration to be totally disabled; occupies the property as the principal domicile of the person who is disabled. In no case is the residential real property entitled to more than one five hundred dollar ($500) exemption even though occupied and designated as a domicile by more than one disabled person. Upon attaining the age of sixty-five (65) years the totally disabled person is no longer entitled to the exemption provided in this section. The exemption is not allowed unless the person entitled to it has presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.

History of Section. P.L. 2000, ch. 117, § 1; P.L. 2000, ch. 392, § 1; P.L. 2007, ch. 358, § 1; P.L. 2007, ch. 464, § 1.

§ 44-3-52 Cumberland — Exemption for persons interned in concentration camps.

The town council of the town of Cumberland may, by ordinance, provide for an exemption from valuation for taxation any real property situated in the town, which is owned and occupied by any person who is determined to have been interned in a concentration camp. The amount of the exemption shall not exceed the maximum provided for in § 44-3-25.

History of Section. P.L. 2000, ch. 414, § 1.

§ 44-3-53 Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption.

The town council of the city of Central Falls may, by ordinance or resolution, provide for an exemption from valuation for taxation any real property situated in the city owned by the Club Sport Uniao Madeirense.

History of Section. P.L. 2002, ch. 7, § 1.

§ 44-3-54 “Sons of the Revolution” society located in the town of Middletown — Tax exemption.

Notwithstanding any other provisions of the general laws to the contrary, the city council of the town of Middletown is authorized to determine, by ordinance or resolution, exemptions from property taxation for the “Sons of the Revolution” society located in the town of Middletown.

History of Section. P.L. 2003, ch. 49, § 1.

§ 44-3-55 South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements.

The town council of the town of South Kingstown may, by ordinance or resolution, provide for exemptions from valuation for taxation or otherwise enter into payment in lieu of tax agreements regarding any real or personal property, which is directly related to the actual conduct of the charitable purposes of a non-profit organization and which otherwise is, or would become, subject to taxation by the town, that is owned, leased, or held in the town of South Kingstown by any nonprofit, charitable organization recognized as such by the state of Rhode Island. Notwithstanding any other provisions of the general laws to the contrary, the town of South Kingstown shall be authorized to enter into payment in lieu of tax agreements with qualifying organizations upon terms acceptable to the town council. The town shall maintain a comprehensive list of all such exemptions and payment in lieu of tax agreements adopted pursuant to this section, which list shall set forth the amount of the exemption, the amount of the in lieu of tax payment, and the date of the resolution or ordinance establishing the exemption and/or payment in lieu of tax agreement and of any amendments to the ordinance or resolution.

History of Section. P.L. 2003, ch. 220, § 1; P.L. 2003, ch. 289, § 1.

§ 44-3-56 Tax credit in lieu of tax exemption in the town of Burrillville.

(a) The town council of the town of Burrillville may, by ordinance, grant a dollar tax credit of a specific dollar amount in lieu of the tax exemptions allowed pursuant to the provisions of §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and P.L. 1973, ch. 22. The basis for determining eligibility for the dollar tax credit shall be as set forth in §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and P.L. 1973, ch. 22. The dollar tax credit shall be a direct deduction from the tax bill.

(b) In lieu of the dollar tax credit allowed in subsection (a), the town council of the town of Burrillville may, by ordinance, establish a dollar tax credit for persons who meet the criteria set forth in §§ 44-3-15 and 44-3-35 and P.L. 1973, ch. 22 based on household gross income. The dollar tax credit may vary based on the household gross income.

(c) The total amount of all flat rate tax credits shall not exceed four percent (4%) of the prior year’s tax levy.

History of Section. P.L. 2004, ch. 30, § 1; P.L. 2004, ch. 67, § 1; P.L. 2023, ch. 365, § 1, effective June 27, 2023; P.L. 2023, ch. 366, § 1, effective June 27, 2023.

§ 44-3-57 Deferment of payment of tax for the elderly — Bristol.

The town council of the town of Bristol is authorized to provide, by ordinance, that the payment of a portion of the property taxes on all family dwellings located therein and owned and occupied by persons who are age sixty-five (65) years or older for at least twenty (20) years, and who meet income thresholds defined by the council, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate.

History of Section. P.L. 2004, ch. 155, § 1; P.L. 2004, ch. 190, § 1.

§ 44-3-58 Tax deferment of elderly persons in the town of Narragansett.

(a) The town council of the town of Narragansett may, by ordinance, provide that the payment of all or a portion of the property taxes on a single family dwelling, owned by and occupied as the principal residence of persons who are sixty-five (65) years or older may be partially deferred until the property is disposed of by reason of death of all the qualified owners, or by reason of transfer or conveyance, provided, that any deferred taxes and interest constitute a lien against the real estate.

(b) This act shall be voted upon by the qualified electors of the town of Narragansett entitled to vote upon a proposition to impose a tax or for the expenditure of money at any special or regular election held after the passage of this act. The town clerk will then certify the results to the secretary of state. Any ordinance passed by the town council of Narragansett to provide tax deferment pursuant to the terms of this act shall become effective upon the approval of a majority of the electors voting on the question, vote to accept this section.

History of Section. P.L. 2004, ch. 166, § 1; P.L. 2010, ch. 239, § 37.

§ 44-3-58.1 Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.

The town council of the town of East Greenwich is authorized to provide, by ordinance, that the payment of any increases in property taxes on the primary residence owned and occupied by a person or persons who are sixty-five (65) years of age or older, may be deferred, interest free, by the eligible taxpayer until such time as the property is disposed of by reason of the death of all owners who are sixty-five (65) years of age or older, or by reason of transfer or conveyance, at which time the total deferred taxes will be paid to the town. An eligible taxpayer is defined as an individual who is a resident of the town of East Greenwich for income tax purposes, is sixty-five (65) years of age or older, and has resided in the primary residence located in the town of East Greenwich, for which the deferral is claimed, for a minimum of five (5) years. There is no income or means test for eligibility. In the case of a married couple, at least one spouse must be sixty-five (65) years of age or older. The deferral is optional, to be made at the request of the eligible taxpayer to the tax assessor. Any taxes so deferred will become a lien on the property. The eligible taxpayer may remove the lien at any time by paying the total taxes due, interest free. This deferral is in addition to any and all other exemptions which the taxpayer may be entitled by law. The town council of the town of East Greenwich shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of this deferment.

History of Section. P.L. 2006, ch. 101, § 1; P.L. 2006, ch. 153, § 1.

§ 44-3-59 Tax exemption in the town of Burrillville — The Columbus Club of Burrillville.

The town council of the town of Burrillville may by ordinance or resolution provide an exemption from valuation for taxation any real property owned by the Columbus Club of Burrillville, Council 383, in an amount not to exceed seven hundred fifty thousand dollars ($750,000).

History of Section. P.L. 2004, ch. 329, § 1; P.L. 2004, ch. 561, § 1.

§ 44-3-60 Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.

The town council in the town of Westerly may, by ordinance, grant a tax exemption to a motor vehicle excise tax for persons who own no real or personal property, in the amounts set forth in §§ 44-3-4, 44-3-5, and 44-3-12.

History of Section. P.L. 2005, ch. 15, § 2.

§ 44-3-61 [Renumbered.]

§ 44-3-62 Lincoln — Tangible business property tax exemption for new investments.

The town of Lincoln may by ordinance create a three (3) year tangible property tax exemption for local small business owners who make new investments, excluding inventory.

History of Section. P.L. 2006, ch. 339, § 1.

§ 44-3-63 Historical cemeteries.

City and town councils are authorized to provide by ordinance an abatement from taxation for any real property on which is located a historical cemetery registered pursuant to § 23-18-10.1 and to provide by ordinance for full or partial reimbursement of expenses incurred in repairing and maintaining such historical cemeteries, including walls or fences surrounding such cemeteries.

History of Section. P.L. 2011, ch. 117, § 4; P.L. 2011, ch. 126, § 4.

§ 44-3-64 Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre.

The city council of the city of Pawtucket may by ordinance or resolution provide an exemption from valuation for taxation any real, personal and motor vehicle property owned by the Sandra Feinstein — Gamm Theatre, a Rhode Island 501(c)(3) nonprofit corporation.

History of Section. P.L. 2012, ch. 435, § 1; P.L. 2012, ch. 473, § 1.

§ 44-3-65 Narragansett and East Greenwich — Tangible business property tax exemption.

The town of Narragansett and the town of East Greenwich may, by ordinance, create a tangible business property tax exemption for local small business owners in an amount not to exceed thirty-five thousand dollars ($35,000).

History of Section. P.L. 2016, ch. 327, § 1; P.L. 2019, ch. 21, § 2; P.L. 2019, ch. 22, § 2.

§ 44-3-66 East Providence — Disabled veterans tax exemption classification.

The city council of the city of East Providence may hereafter, by ordinance, adopt a tax exemption classification for disabled veterans who have a disability rating of less than one hundred percent (100%). This exemption shall be transferrable to a surviving spouse but shall terminate upon remarriage or death of the surviving spouse.

History of Section. P.L. 2022, ch. 194, § 1, effective June 27, 2022; P.L. 2022, ch. 195, § 1, effective June 27, 2022; P.L. 2023, ch. 77, § 1, effective June 14, 2023; P.L. 2023, ch. 78, § 1, effective June 14, 2023.

§ 44-3-67 Jamestown — Firefighters tax abatement.

The town of Jamestown may establish, by ordinance, a program to provide property tax relief for every member in good standing of the Jamestown emergency medical services and volunteer fire department. Such tax relief may provide an abatement of up to two thousand dollars ($2,000) in property taxes due or the cash equivalent, if they do not own property, for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, quantity of calls responded to, and number of training hours. This benefit is transferrable to a surviving spouse until remarriage or death.

History of Section. P.L. 2023, ch. 19, § 4; P.L. 2023, ch. 20, § 4.

§ 44-3-68 Portsmouth — Tax exemptions, abatements, or payments in lieu of tax agreements.

The town council of the town of Portsmouth may, by ordinance or resolution, provide for exemption from valuation for taxation or otherwise enter into tax abatement or payment in lieu of taxes agreements upon terms acceptable to the town council regarding the real property known as “Quaker Manor” located at 2368 East Main Road, and designated as tax assessor’s map 39, lots 47A and 47C, which is occupied by persons or families of low or moderate income.

History of Section. P.L. 2024, ch. 19, § 1, effective May 10, 2024; P.L. 2024, ch. 20, § 1, effective May 10, 2024.

§ 44-3-69 Tax exemptions in the city of Woonsocket.

(a) Notwithstanding any exemption granted by any of the provisions of this chapter, the city council of the city of Woonsocket may establish, by ordinance, exemptions from taxation of real and personal property.

(b) The city council shall determine the eligibility for each exemption but shall not be any more restrictive than as defined in § 44-3-4, § 44-3-4.2, or § 44-3-5. Eligibility may include a requirement that the recipient of the exemption own and occupy the real property.

(c) Permitted exemptions shall include, but not be limited to: elderly with income requirements, visually impaired, veteran, widow/widower of veteran, Gold Star Parent, or one hundred percent (100%) service-connected disabled veteran.

(d) Exemptions shall be established as dollars of valuation in one thousand dollars ($1,000) multiples.

(e) Each exemption granted on real and personal property by any of the provisions of this section, is at a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.

History of Section. P.L. 2024, ch. 429, § 1, effective June 28, 2024.

Chapter 44-4 Situs and Ownership of Taxable Property

§ 44-4-1 Place of taxation of real estate.

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

History of Section. G.L. 1896, ch. 45, § 1; G.L. 1909, ch. 57, § 1; G.L. 1923, ch. 59, § 1; G.L. 1938, ch. 30, § 1; G.L. 1956, § 44-4-1.

§ 44-4-2 Buildings on leased land deemed real estate.

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

History of Section. G.L. 1896, ch. 45, § 2; G.L. 1909, ch. 57, § 2; G.L. 1923, ch. 59, § 2; G.L. 1938, ch. 30, § 2; G.L. 1956, § 44-4-2.

§ 44-4-3 Fixtures declared to be real estate.

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 water fixtures attached to, and all kettles set and used in, any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.

History of Section. G.L. 1896, ch. 45, § 3; P.L. 1905, ch. 1246, § 3; G.L. 1909, ch. 57, § 3; G.L. 1923, ch. 59, § 3; G.L. 1938, ch. 30, § 3; G.L. 1956, § 44-4-3.

§ 44-4-4 Assessment of real estate taxes against owner.

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, defect in description, or mistake in valuation, so long as the estate assessed can be identified, shall be taken advantage of by any taxpayer in order to avoid the payment of a tax assessed against the taxpayer, unless he or she has brought to the assessors a true and exact account of all his or her ratable estate, describing and specifying the value of every parcel of his or her real and personal estate, at the time that they may prescribe for the assessing of the tax. Nothing contained in this section shall be construed to deprive a taxpayer of the remedies provided in §§ 44-5-26 — 44-5-31.

History of Section. G.L. 1896, ch. 45, § 4; P.L. 1901, ch. 920, § 1; G.L. 1909, ch. 57, § 4; P.L. 1909, ch. 461, § 1; G.L. 1923, ch. 59, § 4; P.L. 1932, ch. 1945, § 1; G.L. 1938, ch. 30, § 4; G.L. 1956, § 44-4-4; P.L. 1987, ch. 225, § 1.

§ 44-4-4.1 State property taxed to lessee or tenant.

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, including any options to renew or extend the term, shall be taxed to the person, partnership, corporation, joint stock company, or association leasing or renting the property, who, for the purposes of taxation is deemed the owner of the property; but excluding:

(1) Property acquired by the state from the United States pursuant to 49 U.S.C. § 47151 et seq., and managed for it by the Rhode Island economic development corporation;

(2) State property which is leased by any corporation, association, or organization which is exempt from property taxation;

(3) State property which is leased for purposes of nonprofit public use or service;

(4) Portions of buildings which are owned by the state, the portions being of a size, shape, or other unique character which makes them impossible to measure or separate for purposes of taxation; and

(5) State property leased for purposes which are necessary to the operation of an airport.

History of Section. P.L. 1982, ch. 451, § 2; P.L. 2005, ch. 410, § 27.

§ 44-4-4.2 Leasehold improvements taxed to tenant of quasi-public corporation.

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) air carrier aircraft operations annually, any tax on leasehold improvements shall be paid by the tenant, who, for the purposes of taxation, shall be deemed to be the owner of the leasehold improvements, regardless of whether the improvements become state property, unless the improvements or the tenant or subtenant are otherwise exempt from taxation.

History of Section. P.L. 2002, ch. 61, § 1; P.L. 2002, ch. 65, art. 40, § 4; impl. am. P.L. 2002, ch. 67, § 7; P.L. 2002, ch. 129, § 1.

§ 44-4-5 Mortgagor in possession of real estate deemed owner.

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

History of Section. G.L. 1896, ch. 45, § 5; G.L. 1909, ch. 57, § 5; G.L. 1923, ch. 59, § 5; G.L. 1938, ch. 30, § 5; G.L. 1956, § 44-4-5.

§ 44-4-6 Tenant for life or years.

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.

History of Section. G.L. 1896, ch. 45, § 6; G.L. 1909, ch. 57, § 6; G.L. 1923, ch. 59, § 6; P.L. 1929, ch. 1388, § 1; G.L. 1938, ch. 30, § 6; G.L. 1956, § 44-4-6.

§ 44-4-7 Undivided real estate of decedent.

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 the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.

History of Section. G.L. 1896, ch. 45, § 7; G.L. 1909, ch. 57, § 7; G.L. 1923, ch. 59, § 7; G.L. 1938, ch. 30, § 7; G.L. 1956, § 44-4-7.

§ 44-4-8 Real estate tax assessed to person not the owner.

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 assessment.

History of Section. G.L. 1896, ch. 45, § 8; G.L. 1909, ch. 57, § 8; G.L. 1923, ch. 59, § 8; G.L. 1938, ch. 30, § 8; G.L. 1956, § 44-4-8.

§ 44-4-8.1 Apportionment of taxes upon sale of real estate.

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 apportioned as if the assessment were made in advance for the immediate following calendar year and shall be adjusted between the seller and the purchaser as of the date of delivery of the deed of conveyance, the seller paying for the period commencing January 1st to and including the date of delivery of the deed of conveyance, and the purchaser paying the balance of the taxes.

History of Section. G.L. 1956, § 44-4-8.1; P.L. 1966, ch. 150, § 1.

§ 44-4-9 Rules for taxation of tangible personal property.

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

History of Section. G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-9; P.L. 1969, ch. 197, art. 7, § 7.

§ 44-4-10 Persons to whom tangible personalty taxed — Place of taxation.

(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, tools, machinery, livestock, farming tools, goods, wares, merchandise, and all other tangible personal property except manufacturer’s inventory as defined in § 44-3-3 situated in or upon any place for sale of property, store, office, shop, mine, quarry, farm, place of storage, manufactory, warehouse, or dwelling house belonging to any person, partnership, corporation, joint stock company, or association, shall be taxed to the person, partnership, corporation, joint stock company, or association in the town or city where the property is situated as defined in § 44-4-24.

(b)(1) All tangible personal property described in this section belonging to any person under guardianship or held in trust or otherwise by an executor, administrator, or trustee shall be taxed to the guardian, executor, administrator, or trustee in the town where the property is situated as defined in § 44-4-24.

(2) If any tangible personal property described in this section located in any town or city shall belong to any person, partnership, corporation, joint stock company, or association unknown to the assessors, it shall be taxed to the owner, a person unknown to the assessors, and the collector may distrain and sell the property in the same manner as provided in chapters 8 and 9 of this title;

(3) Provided, that if any tangible personal property described in this section located in any town or city and belonging to any person, co-partnership, corporation, joint stock company, or association unknown to the assessors is in possession or custody of any agent, consignee, or other person or persons acting in a contractual representative capacity for the owner unknown to the assessors, it shall be taxed to the agent, consignee, or other representative, and the agent, consignee, or other representative is personally liable for the tax assessed against him or her on the property in his or her possession or custody owned as described in this section and, shall have a lien on the property of the person unknown to the assessors for the tax paid on the unknown person’s property;

(c) Provided, further, that nothing in this chapter shall be construed to impose any tax upon manufactured property owned by nonresidents and brought into this state temporarily to be finished and returned to the owner. Persons, partnerships, corporations, joint stock companies, or associations, residing or located in this state, and owning tangible personal property located in and taxed in any other state shall not be taxed for this property in this state.

History of Section. G.L. 1896, ch. 45, § 11; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1916, ch. 1398, § 1; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-10; P.L. 1965, ch. 112, § 1; P.L. 1966, ch. 245, § 2.

§ 44-4-11 — 44-4-13 Repealed.

[Repealed]

History of Section. G.L. 1896, ch. 45, § 13; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 2146, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; P.L. 1948, ch. 2132, § 1; P.L. 1960, ch. 252, § 20 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1962, ch. 255, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 11.

§ 44-4-14 Tangible personal property in decedent’s estate.

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 resided, and the executor or administrator subsequently appointed is liable in his or her official capacity for so much of the tax proven not to be in excess of the tax upon the amount for which the estate was properly taxable.

History of Section. G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-14; P.L. 1960, ch. 52, § 21 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 8.

§ 44-4-15 Property of minors not under guardianship.

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.

History of Section. G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-15; P.L. 1960, ch. 52, § 22 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 197, art. 7, § 9.

§ 44-4-16 — 44-4-23 Repealed.

[Repealed]

History of Section. G.L. 1896, ch. 45, § 14; G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; P.L. 1915, ch. 1204, § 15; G.L. 1923, ch. 59, § 9; G.L. 1923, ch. 268, § 15; P.L. 1925, ch. 604, § 1; P.L. 1929, ch. 1428, § 4; P.L. 1935, ch. 2210, § 1; G.L. 1938, ch. 30, § 9; P.L. 1947, ch. 1887, art. 1, § 2; P.L. 1950, ch. 2601, § 2; P.L. 1960, ch. 52, §§ 20 to 25; (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1962, ch. 255, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 11.

§ 44-4-24 Rule as to situs of tangible personal property.

(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 situated in any one town or city for the larger portion of the twelve (12) months ending with the date of assessment, then the tangible personal property shall be taxed in the town or city where the property is stored, garaged, or permanently situated at the time of assessment.

(b) Any tax or portion of a tax under this section in arrears at the time of application or renewal is cause for the clerk of any city or town to refuse to grant or renew any license created under the ordinances of the city or town.

History of Section. G.L. 1896, ch. 45, § 9; P.L. 1905, ch. 1246, § 4; G.L. 1909, ch. 57, § 9; P.L. 1912, ch. 769, § 39; G.L. 1923, ch. 59, § 9; G.L. 1938, ch. 30, § 9; G.L. 1956, § 44-4-24; P.L. 1959, ch. 114, § 1; P.L. 1960, ch. 52, § 26 (unconstit.); revived and reenacted, P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 112, § 2; P.L. 1969, ch. 197, art. 7, § 10; P.L. 1990, ch. 243, § 1; P.L. 1998, ch. 219, § 1; P.L. 2000, ch. 265, § 1.

§ 44-4-25 Severability.

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 remainder of this chapter, or the applications of this chapter, which can be given effect without the invalid provision application, but the effect of the court’s adjudication shall be confined to the clause, sentence, paragraph, or section or part of this chapter, or application of it, which can be given effect without the invalid provision or application so adjudged to be invalid or unconstitutional.

History of Section. P.L. 2002, ch. 65, art. 40, § 4.

Chapter 44-4.1 Historic Residence — Tax Credit

§ 44-4.1-1 Declaration of purpose.

The general assembly finds and declares that preservation of Rhode Island’s historic residences enhances an understanding of the state’s heritage, improves property values, fosters civic beauty, and promotes public education, pleasure, and welfare. The purpose of this chapter is to allow cities and towns to provide property tax relief to mitigate against the increased assessment of historic houses when they undergo substantial maintenance or rehabilitation.

History of Section. P.L. 1988, ch. 549, § 1.

§ 44-4.1-2 Definitions.

As used in this chapter:

(1) “Certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence consistent with the character of that property or district as determined in accordance with commission guidelines, or for the purposes of North Smithfield, “certified maintenance or rehabilitation” means any maintenance or rehabilitation of a historic residence or historic commercial structure consistent with the character of that property or district as determined in accordance with the Secretary of the Interior’s Standards for Rehabilitation and Guidelines for Restoring Historic Buildings.

(2) “Commission” means the Rhode Island historical preservation and heritage commission created pursuant to § 42-45-2, or for purposes of the historic commercial structure property tax reduction in Warren, the local historic district commission in Warren; or for purposes of the historic structure property tax reduction in Narragansett, the local historic district commission in Narragansett; or for purposes of the historic structure property tax reduction in Cumberland, the local historic district commission in Cumberland; or for the purposes of the historic residence or historic commercial structure property tax reduction in North Smithfield, the local historic district commission in North Smithfield.

(3) “Historic commercial structure” means: a historic structure in Warren or North Smithfield utilized for commercial purposes, whole or in part, and that is:

(i) Listed individually in the state register of historic places; or

(ii) Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or

(iii) Located in a local historic district zone as designated by the town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic district zone; or

(iv) Designated by the town as an individual structure subject to regulation by a local historic district commission under chapter 24.1 of title 45.

(4) “Historic residence” means a historic residential property or historic accessory structure that is not of a character subject to federal depreciation allowance pursuant to 26 U.S.C. § 167 or 168 and that is:

(i) Listed individually in the state register of historic places; or

(ii) Located in a district listed in the state register of historic places and certified by the commission as contributing to the historic character of that district; or

(iii) Located in a local historic district zone as designated by a city or town under chapter 24.1 of title 45 and certified by the commission as contributing to the character of that historic district zone; or

(iv) Designated by a city or town as an individual structure subject to regulation by a local historic district commission under chapter 24.1 of title 45.

History of Section. P.L. 1988, ch. 549, § 1; P.L. 2005, ch. 410, § 28; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1; P.L. 2007, ch. 375, § 1; P.L. 2007, ch. 492, § 1; P.L. 2019, ch. 160, § 1; P.L. 2019, ch. 168, § 1; P.L. 2020, ch. 47, § 1; P.L. 2020, ch. 56, § 1; P.L. 2021, ch. 5, § 1, effective April 23, 2021; P.L. 2021, ch. 6, § 1, effective April 23, 2021.

§ 44-4.1-3 Property tax reduction.

(a) Each city or town may, by ordinance, provide up to twenty percent (20%) reduction in property tax liability for a period of up to five (5) years to an owner of a historic residence who incurs substantial maintenance or rehabilitation costs; provided, however, that

(b) Warren. The town council of the town of Warren may, by ordinance, increase the time period for the reduction in property tax liability up to nine (9) years to an owner of an historic residence who incurs substantial maintenance or rehabilitation costs and to the owner of a historic commercial structure, with a value not to exceed one million dollars ($1,000,000) who incurs substantial maintenance or rehabilitation costs for the building’s exterior or structural features.

(c) The town or city may elect to provide the reduction to any contributing property listed on the state register of historic places, or to any property covered by chapter 24.1 of title 45, or to both. Each city or town shall establish a minimum dollar amount above which an owner must spend in order to qualify for the property tax reduction.

History of Section. P.L. 1988, ch. 549, § 1; P.L. 2000, ch. 47, § 1; P.L. 2000, ch. 92, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.

§ 44-4.1-4 Completion — Certification.

Upon completion of maintenance or rehabilitation for which the owner of a historic residence, or historic commercial structure, seeks property tax reduction, the owner shall apply to the local tax assessor for relief under this chapter. Upon receiving the application, the city or town tax assessor shall notify the commission. The commission shall inspect the maintenance or rehabilitation of the historic residence, or historic commercial structure, and make a recommendation to the tax assessor who shall certify if it complies with the commission guidelines. The commission may establish a schedule of reasonable fees for the processing of inspection of maintenance and rehabilitation. The property tax reduction commences in the year that the inspection certifies approval of the maintenance or rehabilitation. An owner who receives a property tax reduction pursuant to this chapter shall, upon completion of further maintenance or rehabilitation, which again fulfills the necessary requirements of this chapter, receive a new five (5) year property tax reduction commencing on approval of the most recent application.

History of Section. P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.

§ 44-4.1-5 Restrictive covenant required.

No historic residence, or historic commercial structure, maintained or rehabilitated may benefit from the provisions of this chapter unless the owner of the historic residence, or historic commercial structure, grants a restrictive covenant to the commission, agreeing that the historic residence, or historic commercial structure, shall retain its use and be maintained in a manner which preserves the historic character of the historic residence or historic commercial structure’s rehabilitated portions historic character for a period equal to the length of the property tax reduction or until title to the property is transferred.

History of Section. P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.

§ 44-4.1-6 Forfeiture.

In the event of the failure of the owner to keep the property nondepreciable or to maintain the property according to the commission’s guidelines during the period of the tax reduction, the owner forfeits the property tax reduction retroactive to the date the reduction commenced. All differences in the amount of taxes that were paid and those that would have been due but for the reduction are payable together with interest of twelve percent (12%) per annum from the dates that the payments would have been due and are a lien against the historic residence. If the property is transferred to a new owner within the period that the tax reduction applies, the tax reduction shall cease, and not be applied to the new owner.

History of Section. P.L. 1988, ch. 549, § 1; P.L. 2006, ch. 302, § 1; P.L. 2006, ch. 478, § 1.

§ 44-4.1-7 Administration of program.

The tax assessor shall promulgate all application and certification forms. The commission shall establish guidelines for the maintenance and rehabilitation of historic residences.

History of Section. P.L. 1988, ch. 549, § 1.

§ 44-4.1-8 Appeal.

Appeal of decisions of the tax assessor under the provisions of this chapter is to the city or town council for a full hearing de novo; provided, that in cities or towns where there is established a tax appeal board, appeal may, at the discretion of the city or town council, be to the board for a full hearing de novo and the decision of the city or town council or tax appeal board may be further appealed under the provisions of chapter 35 of title 42, Administrative Procedures Act.

History of Section. P.L. 1988, ch. 549, § 1.

Chapter 44-4.2 Historic Industrial Building — Tax Deferment

§ 44-4.2-1 Short title.

This chapter shall be known and may be cited as the “Historic Building Preservation and Affordable Residential Housing Act of Pawtucket”.

History of Section. P.L. 1989, ch. 132, § 1.

§ 44-4.2-2 Declaration of necessity.

Latest surveys in the city of Pawtucket indicate a sizeable number of historic industrial mill buildings, which are unutilized or underutilized and a growing need to provide affordable residential housing for the residents of the city. Inability to provide this housing through the conventional free market forces has magnified the problem to a degree, which mandates immediate action. Economy and efficiency dictate that the most desirable method for dealing with this shortage is to convert unutilized and underutilized historic mill buildings for use as affordable residential housing through a cooperative partnership of local municipal tax authorities, building owners, and private sector lending institutions.

History of Section. P.L. 1989, ch. 132, § 1.

§ 44-4.2-3 Definitions.

Wherever used in this chapter:

(1) “Historic and industrial mill building” means an industrial building built prior to January 1, 1949 and meets one of the following:

(i) Listed on the national register of historic places, as maintained by the U.S. Department of Interior;

(ii) Eligible for listing on the local historic register, as established by the Pawtucket historic district commission;

(iii) Not worthy to be nominated to the register, but determined to be eligible for the program by the Pawtucket city council.

(2) “Housing unit” means a new residential unit created within a historic industrial mill building.

(3) “Renovate” means conversion of a historic industrial mill building to create residential use by substantial rehabilitation.

History of Section. P.L. 1989, ch. 132, § 1.

§ 44-4.2-4 Deferment of taxation.

(a) The city council of Pawtucket may, by ordinance, defer for real estate tax purposes a portion of the full valuation of a housing unit located within a renovated historic industrial mill building having at least twenty-five (25) new housing units as follows:

(1) In the first year after purchase of a housing unit, the Pawtucket tax assessor shall reduce the valuation of the housing unit for real estate tax purposes by two-thirds (⅔).

(2) In the second year after the purchase, the Pawtucket tax assessor shall reduce the total valuation of the housing unit for real estate tax purposes by one-third (⅓). In the subsequent calendar year, the Pawtucket tax assessor will access the housing unit at full valuation.

(b) For historic industrial mill buildings which are converted for residential rental use under this chapter, the Pawtucket city council may authorize the same adjustments to valuations for real estate tax purposes in each instance where an occupant, with a properly executed lease, and whose verified income is less than eighty percent (80%) of the median income for the standard metropolitan statistical area (Pawt./Prov.), is assessed the fair market rent limit as published by the U.S. Department of Housing and Urban Development for the first two (2) years of the lease.

History of Section. P.L. 1989, ch. 132, § 1.

§ 44-4.2-5 Liberal construction.

The provisions of this chapter shall be liberally constructed in order to accomplish its purposes.

History of Section. P.L. 1989, ch. 132, § 1.

§ 44-4.2-6 Severability.

If any provision of this chapter or its application to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.

History of Section. P.L. 1989, ch. 132, § 1.

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.

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 less than a certain sum and not more than a certain sum. The tax shall be apportioned upon the assessed valuations pursuant to § 44-5-12 as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.

History of Section. G.L. 1896, ch. 46, § 1; G.L. 1909, ch. 58, § 1; P.L. 1919, ch. 1735, § 1; G.L. 1923, ch. 60, § 1; P.L. 1932, ch. 1944, § 2; G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-1; P.L. 1960, ch. 52, § 27 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1969, ch. 178, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.

§ 44-5-2 Maximum levy.

(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 fiscal year thereafter, the amount levied by a city or town is deemed to be consistent with the five and one-half percent (5.5%) levy growth cap if the tax rate is not more than one hundred and five and one-half percent (105.5%) of the prior year’s tax rate and the budget resolution or ordinance, as applicable, specifies that the tax rate is not increasing by more than five and one-half percent (5.5%) except as specified in subsection (c) of this section. In all years when a revaluation or update is not being implemented, a tax rate is deemed to be one hundred five and one-half percent (105.5%) or less of the prior year’s tax rate if the tax on a parcel of real property, the value of which is unchanged for purpose of taxation, is no more than one hundred five and one-half percent (105.5%) of the prior year’s tax on the same parcel of real property. In any year through and including fiscal year 2007 when a revaluation or update is being implemented, the tax rate is deemed to be one hundred five and one-half percent (105.5%) of the prior year’s tax rate as certified by the division of property valuation and municipal finance in the department of revenue.

(b) In its fiscal year 2008, a city or town may levy a tax in an amount not more than five and one-quarter percent (5.25%) in excess of the total amount levied and certified by that city or town for its fiscal year 2007. In its fiscal year 2009, a city or town may levy a tax in an amount not more than five percent (5%) in excess of the total amount levied and certified by that city or town for its fiscal year 2008. In its fiscal year 2010, a city or town may levy a tax in an amount not more than four and three-quarters percent (4.75%) in excess of the total amount levied and certified by that city or town in its fiscal year 2009. In its fiscal year 2011, a city or town may levy a tax in an amount not more than four and one-half percent (4.5%) in excess of the total amount levied and certified by that city or town in its fiscal year 2010. In its fiscal year 2012, a city or town may levy a tax in an amount not more than four and one-quarter percent (4.25%) in excess of the total amount levied and certified by that city or town in its fiscal year 2011. In its fiscal year 2013 and in each fiscal year thereafter, a city or town may levy a tax in an amount not more than four percent (4%) in excess of the total amount levied and certified by that city or town for its previous fiscal year. For purposes of this levy calculation, taxes levied pursuant to chapters 34 and 34.1 of this title shall not be included. For FY 2018, in the event that a city or town, solely as a result of the exclusion of the motor vehicle tax in the new levy calculation, exceeds the property tax cap when compared to FY 2017 after taking into account that there was a motor vehicle tax in FY 2017, said city or town shall be permitted to exceed the property tax cap for the FY 2018 transition year, but in no event shall it exceed the four percent (4%) levy cap growth with the car tax portion included; provided, however, nothing herein shall prohibit a city or town from exceeding the property tax cap if otherwise permitted pursuant to subsection (d) of this section.

(c) The division of property valuation in the department of revenue shall monitor city and town compliance with this levy cap, issue periodic reports to the general assembly on compliance, and make recommendations on the continuation or modification of the levy cap on or before December 31, 1987, December 31, 1990, and December 31, every third year thereafter. The chief elected official in each city and town shall provide to the division of property and municipal finance within thirty (30) days of final action, in the form required, the adopted tax levy and rate and other pertinent information.

(d) The amount levied by a city or town may exceed the percentage increase as specified in subsection (a) or (b) of this section if the city or town qualifies under one or more of the following provisions:

(1) The city or town forecasts or experiences a loss in total non-property tax revenues and the loss is certified by the department of revenue.

(2) The city or town experiences or anticipates an emergency situation, which causes or will cause the levy to exceed the percentage increase as specified in subsection (a) or (b) of this section. In the event of an emergency or an anticipated emergency, the city or town shall notify the auditor general who shall certify the existence or anticipated existence of the emergency. Without limiting the generality of the foregoing, an emergency shall be deemed to exist when the city or town experiences or anticipates health insurance costs, retirement contributions, or utility expenditures that exceed the prior fiscal year’s health insurance costs, retirement contributions, or utility expenditures by a percentage greater than three (3) times the percentage increase as specified in subsection (a) or (b) of this section.

(3) A city or town forecasts or experiences debt services expenditures that exceed the prior year’s debt service expenditures by an amount greater than the percentage increase as specified in subsection (a) or (b) of this section and that are the result of bonded debt issued in a manner consistent with general law or a special act. In the event of the debt service increase, the city or town shall notify the department of revenue which shall certify the debt service increase above the percentage increase as specified in subsection (a) or (b) of this section the prior year’s debt service. No action approving or disapproving exceeding a levy cap under the provisions of this section affects the requirement to pay obligations as described in subsection (d) of this section.

(4) The city or town experiences substantial growth in its tax base as the result of major new construction that necessitates either significant infrastructure or school housing expenditures by the city or town or a significant increase in the need for essential municipal services and such increase in expenditures or demand for services is certified by the department of revenue.

(5) In the city of Providence, for fiscal year 2026, any additional revenue generated from the Class 2B rate exceeding twenty-eight dollars and eighty cents ($28.80) per one thousand dollars ($1,000) may exceed the maximum levy. For the purposes of this subsection, “Class 2A” and “Class 2B” shall have the same meaning as in § 44-5-11.18(1)(ii).

(6) Effective for tax assessment dated on or after December 31, 2025, and subject to all requirements set forth in this section, the taxes levied on new housing units added to the municipal tax base during a fiscal year may exceed the maximum levy. For the purposes of this subsection, subject to the qualifying requirements below, new housing units shall include newly constructed residential properties, meaning single-family homes, two-family homes, single-family attached structures, multi-family dwellings, mixed-use developments where residential units constitute at least fifty percent (50%) of the building’s total square footage as well as existing buildings converted into residential housing units qualifying under adaptive reuse in § 45-24-37; provided such conversions meet all applicable zoning and building code requirements and increase the municipality’s total housing stock. New construction shall also include modular and manufactured homes. This provision shall apply provided that:

(i) A city or town has issued over ten (10) certificates of occupancy for new housing units during the fiscal year in which the exemption is sought; and

(ii) Such units are part of a development project that includes at least ten percent (10%) of the units designated as low- or moderate-income housing as defined in §§ 45-53-3 and 42-128-8.1; and

(iii) Such units are taxed utilizing the same valuation methods and rates as similar units in the respective city or town; and

(iv) The taxes levied on these qualifying new housing units may only exceed the maximum levy for the fiscal year in which the certificate of occupancy is issued and two (2) fiscal years thereafter in which the municipality shall phase in the full taxes for these units into the maximum levy by the fourth fiscal year following the issuance of a certificate of occupancy for the new housing unit(s).

(e) Any levy pursuant to subsection (d) of this section in excess of the percentage increase specified in subsection (a) or (b) of this section shall be approved by the affirmative vote of at least four-fifths (⅘) of the full membership of the governing body of the city or town, or in the case of a city or town having a financial town meeting, the majority of the electors present and voting at the town financial meeting shall also approve the excess levy.

(f) Nothing contained in this section constrains the payment of present or future obligations as prescribed by § 45-12-1, and all taxable property in each city or town is subject to taxation without limitation as to rate or amount to pay general obligation bonds or notes of the city or town except as otherwise specifically provided by law or charter.

(g) Notwithstanding anything to the contrary, the town of Little Compton is permitted a one-year levy cap exemption for fiscal year 2026 not to exceed twelve percent (12%), and subject to approval by the Little Compton Financial Town Meeting.

(h) Notwithstanding anything to the contrary, the City of Providence is permitted a one-year levy cap exemption for fiscal year 2026 not to exceed eight percent (8%).

History of Section. P.L. 1985, ch. 182, § 8; P.L. 1986, ch. 5, § 1; P.L. 1986, ch. 13, § 1; P.L. 1987, ch. 118, art. 7, § 6; P.L. 1989, ch. 126, art. 46, § 1; P.L. 2001, ch. 159, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2006, ch. 253, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2010, ch. 239, § 35; P.L. 2017, ch. 302, art. 11, § 1; P.L. 2025, ch. 35, § 1, effective June 13, 2025; P.L. 2025, ch. 36, § 1, effective June 13, 2025; P.L. 2025, ch. 147, § 1, effective June 24, 2025; P.L. 2025, ch. 148, § 1, effective June 24, 2025; P.L. 2025, ch. 348, § 1, effective July 1, 2025; P.L. 2025, ch. 349, § 1, effective July 1, 2025; P.L. 2025, ch. 367, § 1, effective July 1, 2025; P.L. 2025, ch. 368, § 1, effective July 1, 2025.

§ 44-5-2.1 Jamestown — Maximum levy.

(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 certified by the town for the prior year, and such tax may cover a period of sixteen (16) months.

(b) “Extended fiscal year” means the period March 1, 2004 to June 30, 2005.

(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided, that the town is authorized to permit taxes to be paid in five (5) equal installments.

History of Section. P.L. 2003, ch. 263, § 1; P.L. 2003, ch. 296, § 1.

§ 44-5-2.2 West Warwick — Maximum levy.

(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 development;

(2) Several areas of the state are in a distressed financial condition as defined by Rhode Island general laws subdivisions 45-13-13(b)(1) — (4) and cannot finance economic development projects on its own without the participation of private enterprise;

(3) The general assembly has found that it is nearly impossible for private enterprise alone to meet such challenges;

(4) In certain sections of financially distressed communities, the serious challenges of economic development and/or redevelopment have not been met by private enterprise alone and the impact is being felt throughout the community;

(5) Legislation enacted to encourage redevelopment of such deteriorated, blighted areas of success in generating economic development through the formation of local redevelopment agencies has had very limited success;

(6) A great deal of success in generating economic development has been realized by exercising the authority to use tax incremental financing;

(7) Most recently, municipalities in our state have had great success in attracting large commercial development, including financial services, manufacturing, and major energy facilities, due in large part to the authority to exempt and/or stabilize property, tangible and/or inventory taxes;

(8) Attracting large non-residential developments or encouraging expansion of existing commercial entities can be extremely important to municipalities, where the quality of public education is largely dependent on the local tax base, thereby expanding the commercial tax base and reducing reliance upon the residential tax base;

(9) The ability to attract such development and increase the non-residential tax base, in turn, improves municipalities’ ability to finance school systems, municipal services and infrastructure, thereby improving the quality of life;

(10) In addition to increasing the local non-residential tax base, such development creates construction jobs, permanent jobs, and spurs additional investment by private enterprises; and

(11) Providing authority to offer tax increment areas will attract and assist in expanding, revitalizing and redeveloping the tax base in our municipalities, thereby providing long-term economic benefits and development.

(b) Notwithstanding any other provisions of this chapter, any tax increment generated from a tax increment area designated by the town of West Warwick in connection with the development and construction of a hotel/water park to be located in the West Warwick business park and which is designated for infrastructure improvements or any current and/or future debt service in accordance with the rules and regulations of the state department of revenue shall be excluded from the maximum tax a city or town may levy pursuant to the provisions of § 44-5-2 of the general laws.

History of Section. P.L. 2008, ch. 351, § 1.

§ 44-5-2.3 Scituate — Maximum levy.

(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 town for the prior year, and such tax levy may cover a period of sixteen (16) months.

(b) “Extended fiscal year” means the period April 1, 2023, to June 30, 2024.

(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided that, the town is authorized to permit taxes to be paid in five (5) equal installments.

History of Section. P.L. 2022, ch. 225, § 3, effective June 30, 2022; P.L. 2022, ch. 312, § 3, effective July 5, 2022.

§ 44-5-2.4 Woonsocket — Maximum levy.

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.

History of Section. P.L. 2025, ch. 279, § 1, effective June 26, 2025; P.L. 2025, ch. 280, § 1, effective June 26, 2025.

§ 44-5-3 Ratable property of a city or town — Definitions.

(a) The ratable property of the city or town consists of the ratable real estate and the ratable tangible personal property (which do not include manufacturer’s manufacturing machinery and equipment of a manufacturer) and the ratable tangible personal property of manufacturers consisting of manufacturer’s manufacturing machinery and equipment of a manufacturer.

(b)(1) For the purposes of this section and §§ 44-5-20, 44-5-22, 44-5-38, and § 9 of chapter 245, public laws of Rhode Island, 1966, “manufacturing” includes the handling and storage of manufacturer’s inventories as defined in § 44-3-3(a)(20)(ii).

(2) “Manufacturer’s machinery and equipment” or “manufacturing machinery and equipment” is defined as:

(i) Machinery and equipment which is used exclusively in the actual manufacture or conversion of materials or goods in the process of manufacture by a manufacturer as defined in § 44-3-3(a)(20) and machinery, fixtures, and equipment used exclusively by a manufacturer for research and development or for quality assurance of its manufactured products; and

(ii) Machinery and equipment which is partially used in the actual manufacture or conversion of raw materials or goods in the process of manufacture by a manufacturer as defined in § 44-3-3(a)(20) and machinery, fixtures, and equipment used by a manufacturer for research and development or for quality assurance of its manufactured products, to the extent to which the machinery and equipment is used for the manufacturing processes, research and development, or quality assurance. In the instances where machinery and equipment is used in both manufacturing activities, the assessment on machinery and equipment is prorated by applying the percentage of usage of the equipment for manufacturing, research and development, and quality assurance activity to the value of the machinery and equipment for purposes of taxation, and the portion of the value used for manufacturing, research and development, and quality assurance is exempt from taxation. The burden of demonstrating this percentage usage of machinery and equipment for manufacturing and for research and development and/or quality assurance of its manufactured products rests with the manufacturer.

(3) This definition of “manufacturing” or “manufacturer’s machinery and equipment” does not include:

(i) Motor vehicles required by law to be registered with the division of motor vehicles;

(ii) Store fixtures and other equipment situated in or upon a retail store or other similar selling place operated by a manufacturer, whether or not the retail establishment store or other similar selling place is located in the same building in which the manufacturer operates his or her manufacturing plant; and

(iii) Fixtures or other equipment situated in or upon premises used to conduct a business which is unrelated to the manufacture of finished products for trade and their sale by the manufacturer of the products, whether or not the premises where the unrelated business is conducted is in the same building in which the manufacturer has his or her manufacturing plant. The levy on tangible personal property of manufacturers consisting of manufacturer’s manufacturing machinery and equipment of a manufacturer is at the rate provided in § 44-5-38.

(c) Notwithstanding any exemption provided by this section, and except for the exemptions created by §§ 44-3-3(a)(22), 44-3-3(a)(48), and 44-3-3(a)(49), which exemptions shall remain intact, cities and towns shall only tax renewable energy resources, as defined in § 39-26-5, and associated equipment at five dollars ($5.00) per kilowatt of alternating current nameplate capacity for the tangible property

.

History of Section. G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-6-3; P.L. 1960, ch. 52, § 28 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1966, ch. 245, § 3; P.L. 1967, ch. 191, § 2; P.L. 1969, ch. 197, art. 7, § 12; P.L. 1982, ch. 199, § 2; P.L. 2016, ch. 149, § 7; P.L. 2016, ch. 163, § 7; P.L. 2022, ch. 268, § 1, effective July 2, 2022; P.L. 2025, ch. 397, § 1, effective July 2, 2025; P.L. 2025, ch. 398, § 1, effective July 2, 2025.

§ 44-5-4 Purpose of tax levied by city or town electors.

The tax is for the ordinary expenses and charges of the city or town, for the payment of interest and indebtedness, including sinking funds, and for other purposes authorized by law.

History of Section. G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-4.

§ 44-5-5 Determination of date on which taxes due — Penalties on delinquencies.

The electors in a financial town meeting of any town qualified to vote on any proposition to impose a tax or for the expenditure of money, or the city council of a city, shall determine the date on which taxes are due and payable and the date on which they are subject to a penalty, unless otherwise provided by law, and all taxes remaining unpaid on the specified date shall carry until collected a penalty at a rate determined by the electors or the city council; provided, that if a state of fiscal emergency is deemed to exist by a vote of any city or town council, then the city or town council is authorized until July 1, 1992, to determine the delayed date on which taxes are due and payable and the date on which they are subject to a penalty, and may adopt a procedure to determine which persons assessed to pay the taxes are or have been adversely affected by the fiscal emergency.

History of Section. G.L. 1938, ch. 31, § 1; P.L. 1949, ch. 2330, § 2; G.L. 1956, § 44-5-5; P.L. 1991, ch. 14, § 1.

§ 44-5-6 Repealed.

[Repealed]

History of Section. G.L. 1909, ch. 57, § 11; P.L. 1912, ch. 769, § 41; G.L. 1923, ch. 59, § 11; G.L. 1938, ch. 30, § 11; G.L. 1956, § 44-5-6; P.L. 1960, ch. 52, § 29 (unconstit.); P.L. 1961, ch. 3, § 1; Repealed by P.L. 1969, ch. 197, art. 7, § 13.

§ 44-5-7 Provision for municipal installment payments.

(a)(1) Every city and town shall make provision for the payment in installments of any tax levied under the provisions of § 44-5-1 by adding to and making a part of the resolution ordering the assessment and the collection of the tax an option permitting persons assessed to pay their taxes in equal quarterly installments if they so desire, free of any charges, interest, penalties, or other assessments, the amounts and dates for payment of the installments to be specified in the resolution; provided, that the city or town may provide that the option contained in the resolution does not apply to any tax levied in an amount not in excess of one hundred dollars ($100) in which case the tax is payable in a single installment.

(2) As used in this section, “person assessed” includes: (i) the person named in the assessment, the record owner of the property assessed, and any attorney, property manager, or other person acting on behalf of the person assessed, or the record owner of the property assessed; and (ii) Any mortgagee or other person having a lien or other security interest in the property assessed of any mortgage servicer, tax servicer, or agent of any such mortgagee or lienholder.

(b) If, prior to July 8, 1999, a mortgagee, holder of a security interest, mortgage servicer, tax servicer, or agent has been required by the tax collector of the city or town where the property is situated to pay the tax levied under the provisions of § 44-5-1 in a single installment, the tax collector, city or town, mortgagee, holder, mortgage servicer, tax servicer, or agent will be deemed, with respect to the single installment payment, to have complied with applicable law.

(c) No tax collector of the city or town where the property assessed is situated shall impose or attempt to impose different requirements relating to payment of taxes based upon whether the person who actually pays the tax is:

(1) The person named in the assessment, the record owner of the property assessed, and any attorney, property manager, or other person acting on behalf of the person assessed, or the record owner of the property assessed; or

(2) A mortgagee or other person having a lien or other security interest in the property assessed or any mortgage servicer, tax servicer or agent of any mortgagee or lienholder.

(d) A person assessed as defined in paragraph (a)(2)(ii) of this section may opt to continue to pay the tax assessed as of December 31, 1996, in a single installment if the tax collector of the city or town where the property assessed is situated required those persons to pay the tax levied under the provisions of § 44-5-1 in a single installment. This subsection applies notwithstanding that, prior to July 8, 1999, the tax collector of the city or town where the property assessed is located permitted the person to pay the tax levied under the provisions of § 44-5-1 in installments, but only upon payment of a charge, interest, penalty, or other assessment.

(e) Compliance within this section is mandatory with respect to the tax assessed as of December 31, 1999, and thereafter.

(f) This law is not applicable to any city or town that as of July 8, 1999, offered a discount in exchange for a single installment payment.

History of Section. P.L. 1934, ch. 2101, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956, § 44-5-7; P.L. 1969, ch. 224, § 1; P.L. 1986, ch. 109, § 1; P.L. 1992, ch. 92, § 1; P.L. 1992, ch. 210, § 1; P.L. 1999, ch. 493, § 1; P.L. 2005, ch. 410, § 29.

§ 44-5-8 Form of option for quarterly payment.

(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___________ : (proportions and dates to be specified.)”

“Each installment of taxes if paid on or before the last day of each installment period successively and in order is free from any interest charge.”

“If the first installment or any succeeding installment of taxes is not paid by the last date of the respective installment period or periods as they occur, then the whole tax or remaining unpaid balance of the tax, as the case may be, immediately becomes due and payable and carries until collected a penalty at the rate of ___________ percent (not less than six (6) nor more than eighteen (18) or, in the case of the city of Cranston, not more than twelve (12) per annum).”

(b) Notwithstanding the provisions of subsection (a), each municipality shall have the authority, in the case of failure of a taxpayer to pay the first installment or any succeeding installment by the last date of the respective installment period, to require immediate payment of only that late installment, and to impose an interest charge only on that late installment.

History of Section. P.L. 1934, ch. 2101, § 1; P.L. 1936, ch. 2373, § 1; G.L. 1938, ch. 36, § 2; G.L. 1956, § 44-5-8; P.L. 1970, ch. 257, § 1; P.L. 1972, ch. 5, § 1; P.L. 1980, ch. 137, § 1; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2; P.L. 1985, ch. 35, § 1; P.L. 1985, ch. 36, § 1; P.L. 1985, ch. 208, § 1; P.L. 1995, ch. 280, § 1; P.L. 1997, ch. 239, § 1; P.L. 2000, ch. 26, § 1; P.L. 2000, ch. 44, § 1; P.L. 2000, ch. 89, § 1; P.L. 2010, ch. 266, § 1; P.L. 2010, ch. 295, § 1; P.L. 2011, ch. 334, § 1; P.L. 2011, ch. 394, § 1.

§ 44-5-8.1 Waiver of interest on overdue quarterly tax payments.

(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 all of the following conditions are satisfied by the taxpayer:

(1) The property subject to the overdue payment is the residence of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.

(2) The request for a waiver of interest is in writing, signed and dated by the taxpayer.

(3) The taxpayer has made timely payments of taxes to the city or town for the five (5) years immediately preceding the tax payment, which is overdue. The burden of proof of timely payments shall be upon the taxpayer.

(4) The bill for which the payment is overdue was issued less than two (2) years prior to the date of the request for a waiver of interest.

(b) In no event shall the waiver of interest on a tax bill exceed five hundred dollars ($500). Decisions of the tax collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the city or town.

History of Section. P.L. 2001, ch. 92, § 1.

§ 44-5-8.2 Johnston — Tax amnesty period.

(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 vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:

(1) The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.

(2) The request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.

(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.

History of Section. P.L. 2011, ch. 290, § 1; P.L. 2011, ch. 322, § 1.

§ 44-5-8.3 Coventry — Tax amnesty period.

(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 vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:

(1) The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.

(2) The request of a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.

(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.

History of Section. P.L. 2012, ch. 489, § 1.

§ 44-5-8.4 Woonsocket — Tax amnesty periods.

(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 payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.

(c) Any request for a waiver for taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2014 tax bill.

History of Section. P.L. 2014, ch. 283, § 1; P.L. 2014, ch. 544, § 1.

§ 44-5-8.5 Woonsocket — Tax amnesty periods.

(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 payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2020 tax bill.

History of Section. P.L. 2020, ch. 46, § 1; P.L. 2020, ch. 57, § 1.

§ 44-5-8.6 East Providence — Tax amnesty periods — Real property tax payments.

(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 waiver of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.

History of Section. P.L. 2023, ch. 39, § 1, effective May 31, 2023; P.L. 2023, ch. 40, § 1, effective May 31, 2023.

§ 44-5-8.7 East Providence — Tax amnesty periods — Tangible and motor vehicle taxes.

(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 waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer, and submitted within the two (2) sixty-day (60) waiver periods.

(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.

History of Section. P.L. 2023, ch. 298, § 1, effective June 22, 2023; P.L. 2023, ch. 299, § 1, effective June 22, 2023.

§ 44-5-9 Deductions and penalties to insure prompt payment.

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 insure punctual payment; provided, that the city of Cranston may charge a penalty not exceeding twelve percent (12%) per annum.

History of Section. G.L. 1896, ch. 50, § 1; G.L. 1909, ch. 62, § 1; G.L. 1923, ch. 64, § 1; G.L. 1938, ch. 36, § 1; G.L. 1956, § 44-5-9; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2.

§ 44-5-10 Interest forgiven during wartime military service.

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, air, or naval forces of the United States or in the American merchant marine occasioned by any war, declared or undeclared, in which the United States is engaged.

History of Section. P.L. 1943, ch. 1349, § 1; P.L. 1950 (s.s.), ch. 2643, § 1; G.L. 1956, § 44-5-10.

§ 44-5-10.1 Tax payment relief during periods of governmental cessation of operations.

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 city or town previously or hereafter assessed upon real estate or tangible property, to any resident of this state employed by the state or federal government.

History of Section. P.L. 2019, ch. 36, § 1; P.L. 2019, ch. 50, § 1.

§ 44-5-11 Repealed.

[Repealed]

History of Section. G.L. 1896, ch. 46, § 2; G.L. 1909, ch. 58, § 2; G.L. 1923, ch. 60, § 2; G.L. 1938, ch. 31, § 2; G.L. 1956, § 44-5-11; P.L. 1979, ch. 2330, § 3; P.L. 1979, ch. 298, § 4; P.L. 1982, ch. 355, § 1; P.L. 1985, ch. 218, § 1; P.L. 1988, ch. 84, § 95; P.L. 1991, ch. 18, § 1; P.L. 1991, ch. 371, § 1; P.L. 1991, ch. 392, § 1; P.L. 1991, ch. 416, § 1; P.L. 1992, ch. 123, § 1; P.L. 1992, ch. 222, § 1; P.L. 1992, ch. 295, § 1; P.L. 1992, ch. 300, § 1; P.L. 1992, ch. 310, § 1; P.L. 1993, ch. 113, § 1; P.L. 1993, ch. 166, § 1; P.L. 1993, ch. 345, § 1; P.L. 1993, ch. 346, § 1; P.L. 1993, ch. 467, § 1; P.L. 1994, ch. 217, § 1; P.L. 1996, ch. 52, § 1; P.L. 1997, ch. 179, § 2; P.L. 1997, ch. 233, § 1; P.L. 1997, ch. 337, § 1; P.L. 1998, ch. 16, § 1; P.L. 1998, ch. 208, § 1; P.L. 1999, ch. 238, § 1; P.L. 1999, ch. 507, § 1; Repealed pursuant to subsection (c) of the section as added by P.L. 1997, ch. 179, § 2, effective January 1, 2000, except for provisions relating to the city of Providence, which expired on December 31, 2000.

§ 44-5-11.1 Certification of businesses and employees engaged in revaluing property.

(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, partnerships, and corporations referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, be certified by the department of revenue as qualified to perform the services.

(c) Each person, firm, association, partnership, or corporation referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, disclose to the town or city council of that municipality, all standards to be used in conducting the revaluation and secure approval of the town or city council.

(d)(1) The director of revenue shall promulgate rules and regulations as are necessary to carry out the purposes of this section.

(2) The rules and regulations shall include, but shall not be limited to, the following requirements:

(i) The person, firm, association, partnership, or corporation:

(A) Must demonstrate experience in the field of assessing, revaluation, and ad valorem appraising;

(B) Must list all officers engaged in the revaluation process in Rhode Island;

(C) Must list all project managers, field supervisors, reviewers, appraisers, and other personnel engaged in the revaluation process in Rhode Island;

(D) Must provide a list of the five (5) most recent revaluation projects performed within the preceding ten (10) years, including the municipality and state in which the work was performed as well as the project supervisor for each project;

(E) Must post a performance surety bond;

(F) Demonstrate financial solvency of the company;

(G) List all pending litigation, if any, to which the company is a party;

(ii) The rules and regulations shall require ad valorem appraisers to have either proper designations from recognized professional organizations or written examinations by the licensing agency.

History of Section. P.L. 1984, ch. 328, § 1; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-11.2 Purpose of training and certification provisions.

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 administration; and, substantially reduce the cost of required revaluations.

History of Section. P.L. 1984, ch. 381, art. V, § 1; P.L. 1988, ch. 84, § 95; P.L. 1999, ch. 354, § 28.

§ 44-5-11.3 Annual training institute for tax assessors.

(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 as the cost approach, market data approach, and income approach to property valuation; the use of computer technology for property tax assessments and maintenance, the application of Rhode Island law to property tax administration, and containing education. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national assessors’ organizations, and with any other appropriate professional organizations. A local tax assessor who has successfully completed the training program, or who has obtained the necessary amount of credits, shall be awarded the designation of Rhode Island Certified Assessor (R.I.C.A.).

(b) An applicant, who is a member of a local assessment personnel staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Assessment Personnel (RICAP).

(c) The Rhode Island Association of Assessing Officers shall establish a program of re-certification, approved by the department of revenue, for all designated members.

History of Section. P.L. 1984, ch. 381, art. V, § 1; P.L. 1985, ch. 55, § 1; P.L. 1995, ch. 128, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-11.4 Technology grants for property tax administration.

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 towns that participate in the grant-in-aid program, a uniform “software” application program which would adapt current state-of- the-art uses in property tax administration.

History of Section. P.L. 1984, ch. 381, art. V, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-11.5 Legislative findings — Revaluation cycle.

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 provide more reliable and up-to-date property values in each of the cities and towns.

(2) The state’s ten (10) year property revaluation cycle is the longest revaluation cycle in the country. Infrequent revaluations translate into disparities in property tax burden between types and classes of property within and among cities and towns. In addition, because each city and town represents multiple systems and procedures for administering the property tax, there is an inconsistent administration of property tax law and regulations.

(3) It is the intent of the general assembly to ensure that all taxpayers in Rhode Island are treated equitably. The more frequent the revaluation, the greater the equity within and among jurisdictions. Ensuring that taxpayers are treated fairly begins with modernizing the administration of the property tax that ensures:

(i) Up-to-date property values are maintained through more frequent property revaluations;

(ii) Cities and towns meet defined standards related to performing updates of property values;

(iii) The state shares in the cost of performing updates of property values in the cities and towns;

(iv) A meaningful and effective method of ensuring that cities and towns comply with the nine (9) year revaluation cycle and the updates of property values are developed;

(v) Procedures for administering the property tax are standardized — such as general reporting and classification systems;

(vi) Assessors and contracted property revaluation companies meet appropriate qualifications and standards; and

(vii) Intergovernmental cooperation in the administration of the property tax is maximized.

(4) With these findings in mind, it is the intent of the general assembly to institute a revaluation cycle where every city or town conducts a revaluation within nine (9) years of the date of the prior revaluation and shall conduct an update of real property every three (3) years from the date of the last revaluation.

History of Section. P.L. 1997, ch. 179, § 1.

§ 44-5-11.6 Assessment of valuations — Apportionment of levies.

(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 the rules and regulations, not repugnant to law, as the town meetings and city councils, respectively, shall, from time to time, prescribe; provided, that the update or valuation is performed in accordance with the following schedules:

(1)(i) For a transition period, for cities and towns that conducted or implemented a revaluation as of 1993 or in years later:

| | Update | Revaluation | | --- | --- | --- | | Lincoln | 2000 | 2003 | | South Kingstown | 2000 | 2003 | | Smithfield | 2000 | 2003 | | West Warwick | 2000 | 2003 | | Johnston | 2000 | 2003 | | Burrillville | 2000 | 2003 | | North Smithfield | 2000 | 2003 | | Central Falls | 2000 | 2003 | | North Kingstown | 2000 | 2003 | | Jamestown | 2000 | 2003 | | North Providence | 2001 | 2004 | | Cumberland | 2001 | 2004 | | Bristol | 2004 | 2001 | | Charlestown | 2001 | 2004 | | East Greenwich | 2002 | 2005 | | Cranston | 2002 | 2005 | | Barrington | 2002 | 2005 | | Warwick | 2003 | 2006 | | Warren | 2003 | 2006 | | East Providence | 2003 | 2006 |

(ii) Provided that the reevaluation period for the town of New Shoreham shall be extended to 2003 and the update for the town of Hopkinton may be extended to 2007 with no additional reimbursements by the state relating to the delay.

(iii) The implementation date for this schedule is December 31, of the stated year.

(iv) Those cities and towns not listed in this schedule shall continue the revaluation schedule pursuant to § 44-5-11 [repealed].

(2)(i) For the post-transition period and in years thereafter:

| | Update #1 | Update #2 | Revaluation | | --- | --- | --- | --- | | Woonsocket | 2002 | 2005 | 2008 | | Pawtucket | 2002 | 2005 | 2008 | | Portsmouth | 2001 | 2004 | 2007 | | Coventry | 2001 | 2004 | 2007 | | Providence | 2003 | 2006 | 2009 | | Foster | 2002 | 2005 | 2008 | | Middletown | 2002 | 2005 | 2008 | | Little Compton | 2003 | 2006 | 2009 | | Scituate | 2003 | 2006 | 2009 | | Westerly | 2003 | 2006 | 2009 | | West Greenwich | 2004 | 2007 | 2010 | | Glocester | 2004 | 2007 | 2010 | | Richmond | 2004 | 2007 | 2010 | | Bristol | 2004 | 2007 | 2010 | | Tiverton | 2005 | 2008 | 2011 | | Newport | 2005 | 2008 | 2011 | | New Shoreham | 2006 | 2009 | 2012 | | Narragansett | 2005 | 2008 | 2011 | | Exeter | 2005 | 2008 | 2011 | | Hopkinton | 2007 | 2010 | 2013 | | Lincoln | 2006 | 2009 | 2012 | | South Kingstown | 2006 | 2009 | 2012 | | Smithfield | 2006 | 2009 | 2012 | | West Warwick | 2006 | 2009 | 2012 | | Johnston | 2006 | 2009 | 2012 | | Burrillville | 2006 | 2009 | 2012 | | North Smithfield | 2006 | 2009 | 2012 | | Central Falls | 2006 | 2009 | 2012 | | North Kingstown | 2006 | 2009 | 2012 | | Jamestown | 2006 | 2009 | 2012 | | North Providence | 2007 | 2010 | 2013 | | Cumberland | 2007 | 2010 | 2013 | | Charlestown | 2007 | 2010 | 2013 | | East Greenwich | 2008 | 2011 | 2014 | | Cranston | 2008 | 2011 | 2014 | | Barrington | 2008 | 2010 | 2014 | | Warwick | 2009 | 2012 | 2015 | | Warren | 2009 | 2012 | 2016 | | East Providence | 2009 | 2012 | 2015 |

(ii) The implementation date for the schedule is December 31 of the stated year. Upon the completion of the update and revaluation according to this schedule, each city and town shall conduct a revaluation within nine (9) years of the date of the prior revaluation and shall conduct an update of real property every three (3) years from the last revaluation. Provided, that for the town of Bristol, the time for the first statistical update following the 2010 revaluation shall be extended from 2013 to 2014 and said statistical update shall be based on valuations as of December 31, 2014, and the first revaluation following the December 31, 2014, and 2015 statistical revaluation shall be extended from 2016 to 2019 and said revaluation shall be based on valuations as of December 31, 2018; and, that for the city of Woonsocket, the time of the first statistical update following the 2017 revaluation shall be extended from 2020 to 2021, and the statistical update shall be based on the valuations as of December 31, 2021; and, that for the city of Warwick, the time for the second statistical update following the 2015 revaluation shall be extended from 2021 to 2022 and said statistical update shall be based on valuations as of December 31, 2022; and, that for the town of Johnston, the time of the revaluation following the 2012 revaluation shall be extended from 2022 to 2023, and the statistical update shall be based on the valuations as of December 31, 2022; and, that for the town of West Greenwich, the time for a first statistical update following the 2019 revaluation shall be extended from 2022 to 2023 and said statistical update shall be based on valuations as of December 31, 2023; and, that for the town of New Shoreham, the full evaluation nine (9) years following the 2012 revaluation based on the valuations of December 31, 2021, shall be extended to December 31, 2022, and be based on valuations as of December 31, 2022. Provided that for the city of East Providence, the revaluation period as of the December 31, 2021, assessment date shall be extended to the December 31, 2022, assessment date, with no additional reimbursements by the state relating to the delay. Provided, that for the city of Woonsocket, the time of the second statistical update following the 2017 revaluation shall be extended from 2023 to 2024, and the statistical update shall be based on the valuations as of December 31, 2024; and provided, further, that for the city of Woonsocket, the full revaluation nine (9) years following the 2017 revaluation based on the valuations of December 31, 2026, shall be extended to December 31, 2027, and be based on valuations as of December 31, 2027, and the first statistical update shall be based upon the valuations as of December 31, 2030, and the second statistical update shall be based upon the valuations as of December 31, 2033.

(iii) Cities and towns shall not change the assessment of any property based on the purchase price of the property after a transfer occurs except in accordance with a townwide or citywide revaluation or update schedule; provided that, this prohibition shall not apply to completed new real estate construction.

(b) No later than February 1, 1998, the director of the department of revenue shall promulgate rules and regulations consistent with the provisions of this section to define the requirements for the updates that shall include, but not be limited to:

(1) An analysis of sales;

(2) A rebuilding of land value tables;

(3) A rebuilding of cost tables of all improvement items; and

(4) A rebuilding of depreciation schedules. Upon completion of an update, each city or town shall provide for a hearing and/or appeal process for any aggrieved person to address any issue that arose during the update.

(c) The costs incurred by the towns and cities for the first update shall be borne by the state in an amount not to exceed twenty dollars ($20.00) per parcel. The costs incurred by the towns and cities for the second update shall be borne eighty percent (80%) by the state (in an amount not to exceed sixteen dollars ($16.00) per parcel) and twenty percent (20%) by the town or city, and in the third update and thereafter, the state shall pay sixty percent (60%) of the update (not to exceed twelve dollars ($12.00) per parcel) and the town or city shall pay forty percent (40%); provided, that for the second update and in all updates thereafter, that the costs incurred by any city or town that is determined to be a distressed community pursuant to § 45-13-12 shall be borne eighty percent (80%) by the state and twenty percent (20%) by the city or town for all updates required by this section.

(d) The office of municipal affairs, after consultation with the League of Cities and Towns and the Rhode Island Assessors’ Association, shall recommend adjustments to the costs formula described in subsection (c) of this section based upon existing market conditions.

(e) Any property that is either exempt from the local property tax pursuant to § 44-3-3 or pays a city or town an amount in lieu of taxes is not required to have its values updated pursuant to this section and the property is not eligible for the reimbursement provisions of subsection (c) of this section. However, those properties that are exempt from taxation and are eligible for state appropriations in lieu of property tax under the provisions of § 45-13-5.1 are eligible for state reimbursement pursuant to subsection (c) of this section, provided, that these properties were revalued as part of that city or town’s most recent property revaluation.

(f) No city or town is required to conduct an update pursuant to this section unless the state has appropriated sufficient funds to cover the state’s costs as identified in subsection (c) of this section.

(g) Any city or town that fails to conduct an update or revaluation as required by this section, or requests and receives an extension of the dates specified in this section, shall receive the same amount of state aid under §§ 45-13-1, 45-13-5.1, and 45-13-12 in the budget year for which the new values were to apply as the city or town received in state aid in the previous budget year; provided, however, if the new year’s entitlement is lower than the prior year’s entitlement, the lower amount applies, except for the town of New Shoreham for the fiscal year 2003.

(h) Any bill or resolution to extend the dates for a city or town to conduct an update or revaluation must be approved by a two-thirds (⅔) majority of both houses of the general assembly.

History of Section. P.L. 1997, ch. 179, § 1; P.L. 1998, ch. 16, § 1; P.L. 1998, ch. 208, § 1; P.L. 1998, ch. 446, § 1; P.L. 2000, ch. 55, art. 19, § 1; P.L. 2000, ch. 219, § 1; P.L. 2002, ch. 28, § 1; P.L. 2002, ch. 105, § 1; P.L. 2002, ch. 335, § 1; P.L. 2002, ch. 373, § 1; P.L. 2006, ch. 299, § 1; P.L. 2006, ch. 497, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2011, ch. 101, § 1; P.L. 2011, ch. 137, § 1; P.L. 2014, ch. 288, § 1; P.L. 2014, ch. 342, § 1; P.L. 2014, ch. 530, § 1; P.L. 2014, ch. 541, § 1; P.L. 2016, ch. 221, § 1; P.L. 2016, ch. 263, § 1; P.L. 2021, ch. 215, § 1, effective January 10, 2022; P.L. 2021, ch. 216, § 1, effective January 10, 2022; P.L. 2021, ch. 271, § 1, effective July 14, 2021; P.L. 2022, ch. 35, § 1, effective June 6, 2022; P.L. 2022, ch. 36, § 1, effective June 6, 2022; P.L. 2022, ch. 49, § 1, effective June 7, 2022; P.L. 2022, ch. 50, § 1, effective June 7, 2022; P.L. 2022, ch. 51, § 1, effective June 7, 2022; P.L. 2022, ch. 52, § 1, effective June 7, 2022; P.L. 2022, ch. 87, § 1, effective June 17, 2022; P.L. 2022, ch. 88, § 1, effective June 17, 2022; P.L. 2022, ch. 186, § 1, effective June 27, 2022; P.L. 2022, ch. 187, § 1, effective June 27, 2022; P.L. 2023, ch. 363, § 1, effective June 27, 2023; P.L. 2023, ch. 364, § 1, effective June 27, 2023.

§ 44-5-11.7 Permanent legislative oversight commission.

(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 analyst of the office of municipal affairs, or designee;

(iv) The president of the league of cities and towns;

(v) The executive director of the Rhode Island public expenditures council, or designee; and

(vi) Three (3) members of the Rhode Island Assessors’ Association.

(vii) Director of the property valuation within the department of revenue.

(2) The commission at its first meeting shall elect a chairperson from its membership.

(b) The purpose of the commission is to work in conjunction with Rhode Island department of administration, department of revenue and the RIAAO representatives, to study and evaluate property tax related issues including, but not limited to:

(1) Revaluation process and statistical study after a revaluation;

(2) Exemptions and classifications;

(3) Uniform depreciation rates; and

(4) Any other issues which the commission determines are relevant to the issue of property taxation.

(c) The members shall receive no compensation for their services. All departments and agencies of the state shall furnish advice and information, documentary or otherwise to the commission and its agents as is deemed necessary or desirable by the commission to facilitate the purposes of the commission.

(d) The commission shall meet no less than three (3) times per year and shall report its findings and recommendations to the general assembly on an annual basis.

History of Section. P.L. 1997, ch. 179, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2007, ch. 389, § 1; P.L. 2007, ch. 451, § 1.

§ 44-5-11.8 Tax classification.

(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 defined in subsection (b) of this section.

(2) The effective tax rate applicable to any class, excluding class 4, shall not exceed by fifty percent (50%) the rate applicable to any other class, except in the city of Providence and the town of Glocester and the town of East Greenwich; however, in the year following a revaluation or statistical revaluation or update, the city or town council of any municipality may, by ordinance, adopt tax rates for the property class for all ratable tangible personal property no greater than twice the rate applicable to any other class, provided that the municipality documents to, and receives written approval from, the office of municipal affairs that the rate difference is necessary to ensure that the estimated tax levy on the property class for all ratable tangible personal property is not reduced from the prior year as a result of the revaluation or statistical revaluation.

(3) Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes, excluding class 4, except in the city of Providence and the town of Glocester and the town of East Greenwich.

(4) Notwithstanding subsections (a)(2) and (a)(3) of this section, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (b) of this section are governed by § 44-3-29.1.

(5) The tax rates applicable to motor vehicles within Class 4, as defined in subsection (b) of this section, are governed by § 44-34.1-1 [repealed].

(6) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of, and compliance with, these classification restrictions.

(b) Classes of property.

(1) Class 1: Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes. In the city of Providence, this class may also include residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.

(i) A homestead exemption provision is also authorized within this class; provided however, that the actual, effective rate applicable to property qualifying for this exemption shall be construed as the standard rate for this class against which the maximum rate applicable to another class shall be determined, except in the town of Glocester and the city of Providence.

(ii) In lieu of a homestead exemption, any city or town may divide this class into non-owner and owner-occupied property and adopt separate tax rates in compliance with the within tax rate restrictions; provided, however, that the owner-occupied rate shall be construed as the standard rate for this class against which the maximum rate applicable to another class shall be determined, except in the town of Glocester and the city of Providence.

(2) Class 2: Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units. In the city of Providence, properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units may be included in Class 1.

(3) Class 3: All ratable, tangible personal property.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(c) The town council of the town of Glocester and the town council of the town of East Greenwich may, by ordinance, provide for, and adopt, a tax rate on various classes as they shall deem appropriate. Provided, that the tax rate for Class 2 shall not be more than two (2) times the tax rate of Class 1 and the tax rate applicable to Class 3 shall not exceed the tax rate of Class 1 by more than two hundred percent (200%). Glocester shall be able to establish homestead exemptions up to fifty percent (50%) of value and the calculation provided in subsection (b)(1)(i) shall not be used in setting the differential tax rates.

(d) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Middletown may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2002.

(e) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Little Compton may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section and the provisions of § 44-5-79, to be applicable to taxes assessed on or after the assessment date of December 31, 2004.

(f) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Scituate may hereafter, by ordinance, change its tax assessment from fifty percent (50%) of value to one hundred percent (100%) of value on residential and commercial/industrial/mixed-use property, while tangible property is assessed at one hundred percent (100%) of cost, less depreciation; provided, however, the tax rate for Class 3 (tangible) property shall not exceed the tax rate for Class 1 (residential) property by more than two hundred thirteen percent (213%). This provision shall apply whether or not the fiscal year is also a revaluation year.

(g) Notwithstanding the provisions of subsections (a) and (b) of this section, the town council of the town of Coventry may hereafter, by ordinance, adopt a tax classification plan providing that Class 1, as set forth in subsection (b) “Classes of Property” of this section, may also include residential properties containing commercial or business uses, such ordinance to be applicable to taxes assessed on or after the assessment date of December 31, 2014.

(h) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of East Greenwich may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2018. Further, the East Greenwich town council may adopt, repeal, or modify that tax classification plan for any tax year thereafter, notwithstanding the provisions of subsection (a) of this section.

(i) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Middletown may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2022. If, in lieu of a homestead exemption, the town of Middletown adopts a tax classification plan that divides the class consisting of residential real estate into non-owner and owner-occupied property and adopts separate tax rates in compliance with the tax rate restrictions, the town of Middletown, by ordinance or resolution, shall provide rules and regulations including, but not limited to, those governing the division and definition of non-owner and owner-occupied properties.

(j) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of New Shoreham may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2023. If, in lieu of a homestead exemption, the town of New Shoreham adopts a tax classification plan which divides the class consisting of residential real estate into non-owner and owner-occupied property and adopts separate tax rates in compliance with the tax rate restrictions, the town of New Shoreham, by ordinance or resolution, shall provide rules and regulations including, but not limited to, those governing the division and definition of non-owner and owner-occupied properties.

(k) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Bristol may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2023. Further, the Bristol town council may adopt, repeal, or modify that tax classification plan for any tax year thereafter, notwithstanding the provisions of subsection (a) of this section.

( l ) The city council of the city of Providence may, by ordinance, provide for, and adopt, a tax rate on various classes as they shall deem appropriate. Provided, that the provisions of § 44-5-11.18(4) shall apply.

History of Section. P.L. 2000, ch. 55, art. 19, § 4; P.L. 2001, ch. 217, § 1; P.L. 2001, ch. 263, § 1; P.L. 2002, ch. 39, § 1; P.L. 2002, ch. 305, § 1; P.L. 2003, ch. 41, § 1; P.L. 2003, ch. 268, § 1; P.L. 2003, ch. 280, § 1; P.L. 2004, ch. 11, § 1; P.L. 2004, ch. 276, § 1; P.L. 2004, ch. 321, § 1; P.L. 2005, ch. 197, § 1; P.L. 2005, ch. 214, § 1; P.L. 2005, ch. 253, § 1; P.L. 2005, ch. 261, § 1; P.L. 2006, ch. 301, § 1; P.L. 2013, ch. 78, § 1; P.L. 2013, ch. 80, § 1; P.L. 2014, ch. 432, § 1; P.L. 2014, ch. 458, § 1; P.L. 2015, ch. 6, § 1; P.L. 2015, ch. 7, § 1; P.L. 2019, ch. 21, § 1; P.L. 2019, ch. 22, § 1; P.L. 2021, ch. 246, § 1, effective July 14, 2021; P.L. 2021, ch. 247, § 1, effective July 14, 2021; P.L. 2022, ch. 23, § 1, effective May 18, 2022; P.L. 2022, ch. 24, § 1, effective May 18, 2022; P.L. 2023, ch. 35, § 1, effective May 24, 2023; P.L. 2023, ch. 36, § 1, effective May 24, 2023; P.L. 2023, ch. 187, § 1, effective June 23, 2023; P.L. 2023, ch. 255, § 1, effective June 24, 2023; P.L. 2024, ch. 115, § 1, effective June 15, 2024; P.L. 2024, ch. 116, § 1, effective June 15, 2024; P.L. 2025, ch. 7, § 1, effective May 9, 2025; P.L. 2025, ch. 208, § 1, effective June 26, 2025; P.L. 2025, ch. 209, § 1, effective June 26, 2025; P.L. 2025, ch. 348, § 1, effective July 1, 2025; P.L. 2025, ch. 349, § 1, effective July 1, 2025.

§ 44-5-11.9 West Warwick — Residential real estate classification.

(a) Notwithstanding any limitation, condition or any other provision to the contrary contained within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification tax-rates for each of the following classification:

(b) Classes of Property:

(1) Single-family homes, condominiums, residential real estate consisting of no more than two (2) dwelling units (one of which is owner occupied), land classified as open space, and dwellings on leased land including mobile homes;

(2) Residential real estate containing between two (2), three (3), four (4), and five (5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;

(3) Residential real estate containing six (6) or more dwelling units, and properties containing partial commercial or business uses with six (6) or more dwelling units;

(4) Commercial and industrial real estate, and residential properties containing partial commercial or business uses, with five (5) or less dwelling units; and

(5) Two (2) separate and distinct tax classification tax-rates for personal property described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.

History of Section. P.L. 2001, ch. 90, § 1; P.L. 2004, ch. 18, § 1; P.L. 2010, ch. 239, § 38.

§ 44-5-11.10 Real estate tax classification — East Providence.

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 designated classes of property shall be limited to the four (4) classes as defined in subsection (b).

(2) The tax rate applicable to Class 2 shall not exceed by two hundred percent (200%) the rate applicable to Class 1.

(3) Beginning with the assessment date of December 31, 2022, and except in any year in which a comprehensive or statistical revaluation is completed, any tax rate change from one year to the next shall be applied such that the same percentage change is applicable to all classes.

(4) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (b) are governed by § 44-3-29.1.

(5) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to motor vehicles within Class 4 as defined in subsection (b) are governed by § 44-34.1-1 [repealed].

(6) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.

(b) Classes of Property.

(1) Class 1: Residential real estate consisting of no more than three (3) dwelling units, land classified as open space, and dwellings on leased land including mobile homes. A homestead exemption provision is also authorized within this class.

(2) Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than three (3) dwelling units.

(3) Class 3: All ratable tangible personal property; excluding wholesale and retail inventory, which shall be taxed in accordance with § 44-3-29.1.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 2004, ch. 9, § 1; P.L. 2004, ch. 13, § 1; P.L. 2023, ch. 13, § 1, effective May 10, 2023; P.L. 2023, ch. 14, § 1, effective May 10, 2023.

§ 44-5-11.11 Residential real estate classification — West Greenwich.

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 rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.

History of Section. P.L. 2005, ch. 88, § 1; P.L. 2005, ch. 135, § 1.

§ 44-5-11.12 Residential real estate classification — Glocester.

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 applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.

History of Section. P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2; P.L. 2005, ch. 363, § 1; P.L. 2005, ch. 430, § 1.

§ 44-5-11.13 Homestead exemption in the town of Glocester.

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 exemptions to the owner or owners of residential real estate in an amount not to exceed forty percent (40%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide by ordinance rules and regulations governing eligibility for the exemption established by this section.

History of Section. P.L. 2005, ch. 197, § 2; P.L. 2005, ch. 214, § 2.

§ 44-5-11.14 Commercial/residential real estate classification — Narragansett.

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 the structure cannot occupy more than fifty percent (50%) of the entire square foot size of the structure itself. The tax assessor shall be required to allocate the percentage share of the full and fair market value of the property devoted to residential real estate use. This portion of the property shall be subject to the same tax rate as property defined in class 1 by § 44-5-11.8(b)(1)(i), while the remaining percentage of the property shall be subject to the tax rate as property defined as class 2 by § 44-5-11.8(b)(2).

History of Section. P.L. 2005, ch. 198, § 1; P.L. 2005, ch. 212, § 1.

§ 44-5-11.15 Authority to extend homestead exemption.

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.

History of Section. P.L. 2011, ch. 397, § 1.

§ 44-5-11.16 Tax classification — Cumberland.

(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 the total tax levy.

(b) The assessor has the authority to apply different rates of taxation against all classes of property to determine the tax due and payable on the property; provided that, the rate of taxation is uniform within each class.

(c) Classes of property.

(1) Class 1: Residential real estate consisting of not more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.

(i) A homestead exemption provision is also authorized within this class.

(ii) In lieu of a homestead exemption, the town of Cumberland may divide this class into non-owner and owner-occupied property and adopt separate tax rates in compliance with the within tax rate restrictions.

(2) Class 2: Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units.

(3) Class 3: All ratable, tangible personal property.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 2022, ch. 140, § 1, effective June 23, 2022; P.L. 2022, ch. 141, § 1, effective June 23, 2022.

§ 44-5-11.17 Division of municipal finance classification exemption authority.

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 this chapter, where in the absence of such an exemption, the city or town would not be in compliance with its applicable tax classification structure. Any city or town seeking such an exemption shall provide the division with any documentation that the division deems necessary to grant an exemption. Such exemption, if approved by the division, shall be limited to one year. The city or town, if granted such an exemption, shall be required to either have applicable state legislation approved amending the specific section of law for which the exemption was sought or adjust its class tax rates so that the city or town is in compliance for its next fiscal year.

History of Section. P.L. 2022, ch. 231, art. 6, § 7, effective June 27, 2022.

§ 44-5-11.18 Tax classification — Providence.

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 B: Residential real estate consisting of two (2) to five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.

(C) Class 1 C: Residential real estate consisting of six (6) to ten (10) dwelling units.

(D) Class 1 D: Residential real estate of more than ten (10) dwelling units.

(ii)(A) Class 2A: Commercial I real estate, as defined by the Providence tax assessor on an annual basis.

(B) Class 2B: Commercial II real estate, as defined by the Providence tax assessor on an annual basis.

(iii) Class 3: Properties containing partial residential and commercial or business uses. The city is authorized to adopt a tax rate for this class or to apply the appropriate residential tax rate to the residential portion of the property and the commercial rate to the commercial portion of the property. The city may apportion property by square footage, by number of units, or by any other reasonable and consistent manner.

(iv) Class 4: All ratable, tangible personal property.

(2) A homestead exemption is also authorized within Classes 1A and 1B. In lieu of a homestead exemption, the city of Providence may divide Classes 1A and 1B into non-owner and owner-occupied property and adopt separate tax rates.

(3) In any tax year after the first in which the city of Providence adopts such a tax classification, the city council of the city of Providence may by ordinance change the number of dwelling units to be included in Class 1A, Class 1B, Class 1C, and Class 1D.

(4) The tax rate for Class 2A shall not be more than two (2) times the base tax rate of Class 1A; and the tax rate for Class 2A shall not be more than three and one-half (3½) times the effective owner-occupied tax rate of Class 1A, whether by homestead exemption or separate rates. The tax rate for Class 2B shall not be more than one and one-half (1.5) times the tax rate for Class 2A. There shall be no further differential tax rate limits for a tax classification adopted pursuant to this section.

History of Section. P.L. 2024, ch. 115, § 2, effective June 15, 2024; P.L. 2024, ch. 116, § 2, effective June 15, 2024; P.L. 2025, ch. 348, § 1, effective July 1, 2025; P.L. 2025, ch. 349, § 1, effective July 1, 2025.

§ 44-5-12 Assessment at full and fair cash value.

(a) All real property subject to taxation shall be assessed at its full and fair cash value, as of December 31 in the year of the last revaluation, statistical revaluation or update thereto, or at a uniform percentage thereof, not to exceed one hundred percent (100%), with such value to be determined by the assessors in each town or city. There shall be no adjustment to an assessment because of an increase or decrease in such value as a result of market forces in years when there is no revaluation, statistical revaluation, or update thereto. It is further provided that:

(1) Any residential property encumbered by a covenant recorded in the land records in favor of a governmental unit or the Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged or the incomes of the occupants shall be assessed and taxed in accordance with § 44-5-13.11;

(2) In assessing real estate that is classified as farmland, forest, or open space land in accordance with chapter 27 of this title, the assessors shall consider no factors in determining the full and fair cash value of the real estate other than those that relate to that use without regard to neighborhood land use of a more intensive nature;

(3) Warwick. The city council of the city of Warwick is authorized to provide, by ordinance, that the owner of any dwelling of one to three (3) family units in the city of Warwick who makes any improvements or additions on his or her principal place of residence in the amount up to fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of Warwick, is exempt from reassessment of property taxes on the improvement or addition until the next general citywide reevaluation of property values by the tax assessor. For the purposes of this section, “residence” is defined as voting address. This exemption does not apply to any commercial structure. The property owner shall supply all necessary plans to the building official for the improvements or addition and shall pay all requisite building and other permitting fees as now are required by law; and

(4) Central Falls. The city council of the city of Central Falls is authorized to provide, by ordinance, that the owner of any dwelling of one to eight (8) units who makes any improvements or additions to his or her residential or rental property in an amount not to exceed twenty-five thousand dollars ($25,000), as determined by the tax assessor of the city of Central Falls, is exempt from reassessment of property taxes on the improvement or addition until the next general citywide reevaluation of property values by the tax assessor. The property owner shall supply all necessary plans to the building official for the improvements or additions and shall pay all requisite building and other permitting fees as are now required by law.

(5) Tangible property shall be assessed according to the asset classification table as defined in § 44-5-12.1. Subject to the exemption for reclassification of farmland as addressed in § 44-27-10.1, renewable energy resources shall only be taxed as tangible property under § 44-5-3(c) and the real property on which they are located shall only be taxed at three dollars and fifty cents ($3.50) per kilowatt of alternating current nameplate capacity. However, notwithstanding the above, but without any limitation on taxpayer rights under § 44-5-26, no municipality shall be liable or otherwise responsible for any rebates, refunds, or any other reimbursements for taxes previously collected for real property with renewable energy resources thereupon.

(6) Provided, however, that, for taxes levied after December 31, 2015, new construction on development property is exempt from the assessment of taxes under this chapter at the full and fair cash value of the improvements, as long as:

(i) An owner of development property files an affidavit claiming the exemption with the local tax assessor by December 31 each year; and

(ii) The assessor shall then determine if the real property on which new construction is located is development property. If the real property is development property, the assessor shall exempt the new construction located on that development property from the collection of taxes on improvements, until such time as the real property no longer qualifies as development property, as defined herein.

For the purposes of this section, “development property” means: (A) Real property on which a single-family residential dwelling or residential condominium is situated and said single-family residential dwelling or residential condominium unit is not occupied, has never been occupied, is not under contract, and is on the market for sale; or (B) Improvements and/or rehabilitation of single-family residential dwellings or residential condominiums that the owner of such development property purchased out of a foreclosure sale, auction, or from a bank, and which property is not occupied. Such property described in subsection (a)(6)(ii) of this section shall continue to be taxed at the assessed value at the time of purchase until such time as such property is sold or occupied and no longer qualifies as development property. As to residential condominiums, this exemption shall not affect taxes on the common areas and facilities as set forth in § 34-36-27. In no circumstance shall such designation as development property extend beyond two (2) tax years and a qualification as a development property shall only apply to property that applies for, or receives, construction permits after July 1, 2015. Further, the exemptions set forth in this section shall not apply to land.

(7) In assessing real estate that is classified as a low- and moderate-income housing, as defined in § 45-53-3, for the purpose of serving as owner-occupied homeownership units, the assessors shall use the most recent sales price of the property as the assessed value.

(8) The office of energy resources shall promulgate regulations for the determination of full and fair cash value for facilities for the generation of electricity from natural gas designed or capable of operating at a gross capacity of forty megawatts (40 MW) or more. Such regulations shall take effect beginning in fiscal year 2027.

(b) Municipalities shall make available to every land owner whose property is taxed under the provisions of this section a document that may be signed before a notary public containing language to the effect that they are aware of the additional taxes imposed by the provisions of § 44-5-39 in the event that they use land classified as farm, forest, or open space land for another purpose.

(c) Pursuant to the provisions of § 44-3-29.1, all wholesale and retail inventory subject to taxation is assessed at its full and fair cash value, or at a uniform percentage of its value, not to exceed one hundred percent (100%), for fiscal year 1999, by the assessors in each town and city. Once the fiscal year 1999 value of the inventory has been assessed, this value shall not increase. The phase-out rate schedule established in § 44-3-29.1(d) applies to this fixed value in each year of the phase out.

History of Section. G.L. 1896, ch. 46, § 3; G.L. 1909, ch. 58, § 3; G.L. 1923, ch. 60, § 3; G.L. 1938, ch. 31, § 3; G.L. 1956, § 44-5-12; P.L. 1965, ch. 115, § 1; P.L. 1968, ch. 288, § 2; P.L. 1988, ch. 84, § 95; P.L. 1990, ch. 225, § 1; P.L. 1994, ch. 259, § 1; P.L. 1995, ch. 239, § 1; P.L. 1995, ch. 372, § 1; P.L. 1995, ch. 375, § 1; P.L. 1998, ch. 31, art. 27, § 2; P.L. 2006, ch. 383, § 1; P.L. 2006, ch. 434, § 1; P.L. 2013, ch. 81, § 1; P.L. 2013, ch. 87, § 2; P.L. 2015, ch. 156, § 1; P.L. 2015, ch. 189, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021; P.L. 2021, ch. 290, § 1, effective July 9, 2021; P.L. 2021, ch. 291, § 1, effective July 9, 2021; P.L. 2022, ch. 268, § 1, effective July 2, 2022; P.L. 2025, ch. 153, § 1, effective June 24, 2025; P.L. 2025, ch. 154, § 1, effective June 24, 2025; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025; P.L. 2025, ch. 348, § 1, effective July 1, 2025; P.L. 2025, ch. 349, § 1, effective July 1, 2025; P.L. 2025, ch. 397, § 1, effective July 2, 2025; P.L. 2025, ch. 398, § 1, effective July 2, 2025.

§ 44-5-12.1 Assessment of tangible personal property.

(a) All tangible personal property subject to taxation shall be assessed for taxation based on the original purchase price (new or used) including all costs such as freight and installation. Assets will be classified and depreciated as defined in this section.

(b) The following classification and depreciation table shall be used in determining the assessed value of tangible personal property.

| State of Rhode Island Tangible Property Classification | | | | | --- | --- | --- | --- | | | Class I | Class II | Class III | | Class of Assets | Short Life | Mid-Life | Long Life | | Age | 1-5 yrs | 6-12 yrs | 13+ yrs | | 1 | 95 | 95 | 95 | | 2 | 80 | 90 | 90 | | 3 | 60 | 80 | 85 | | 4 | 30 | 70 | 80 | | 5 | 20 | 60 | 75 | | 6 | 20 | 50 | 70 | | 7 | 20 | 40 | 65 | | 8 | 20 | 30 | 60 | | 9 | 20 | 30 | 55 | | 10 | 20 | 30 | 50 | | 11 | 20 | 30 | 45 | | 12 | 20 | 30 | 40 | | 13 | 20 | 30 | 35 | | 14 | 20 | 30 | 30 | | 15+ | 20 | 30 | 30 |

Assets Shall Not be Trended

(c) Assets shall be classified on an annual basis by the Rhode Island Association of Assessing Officers’ Personal Property Committee based on the following table:

| INDUSTRY GROUP IN YEARS | CLASS | | | --- | --- | --- | | Agriculture machinery and equipment | II | | | Aircraft and all helicopters | II | | | Amusement and theme parks | II | | | Apparel and fabricated textile manufacturing | II | | | Automobile repair shops | II | | | Bakeries and confectionery production | II | | | Barber and beauty shops | II | | | Billboards | III | | | Brewery equipment not used directly in manufacturing | II | | | Cable television, headend facilities: | II | | | | Microwave systems | II | | | Program origination | II | | | Service and test | II | | | Subscriber connection and distribution | II | | Canneries and frozen food production | II | | | Cement processing | III | | | Chemical and allied production | II | | | Clay products processing | III | | | Cold storage and ice-making equipment | III | | | Cold storage warehouse equipment | II | | | Computers, personal computers (PC), laptops, tablets, cellphones, | | | | mainframe/servers, peripherals, keyboard, mouse | I | | | Condiments, processing | II | | | Construction equipment, general construction, backhoes, | | | | forklifts, loaders, cranes, unregistered vehicles | II | | | Dairy products processing | II | | | Data handling equipment, except computers | II | | | | printers, copiers, bridges, routers and gateways | II | | Distilling | II | | | Electrical equipment not used in manufacturing | II | | | Electronic equipment | II | | | Fabricated metal products/special tools | II | | | Fishing equipment, excluding boats and barges, lines, nets | I | | | Food and beverage production | II | | | Fur processing | II | | | Gas distribution, total distribution equipment | III | | | Glass and glass products/special tools | II | | | Grain and grain mill products processing | III | | | Gypsum products | III | | | Hand tools | II | | | Hospital furnishings and equipment | II | | | Hotel and motel furnishings and equipment | II | | | Jewelry products and pens | II | | | Knitwear and knit products, ex, work uniforms | I | | | Laundry equipment | II | | | Leather and leather products | II | | | Logging, timber cutting | II | | | Marine construction | II | | | Meatpacking | II | | | Medical and dental supply production | II | | | Metalworking machinery processing | II | | | Mining and quarrying | II | | | Motion picture and television production | II | | | Motor vehicle and parts/special tools | II | | | Office furniture and equipment | II | | | Optical lenses and instrument processing | II | | | Paints and varnishes | I | | | Petroleum refining | III | | | | pipeline transportation | III | | Plastics manufacturing | I/II | | | Plastic products processing/special tools | II | | | Primary metals production, nonferrous and foundry products | III | | | | special tools | III | | Primary steel mill products | III | | | Printing and publishing | II | | | Professional and scientific instruments | II | | | Radio and television, broadcasting | II | | | Railroad transportation equipment | II | | | | locomotive | II | | Recreation and amusement | II | | | Retail trades, fixtures and equipment | II | | | Residential furniture | II | | | Restaurant and bar equipment | II | | | Restaurant equipment, fast foods | II | | | Rubber products processing/special tools | II | | | Sawmills, permanent/portable | II | | | Service establishments | II | | | Ship and boat building equipment/special tools | II | | | Soft drink processing and bottling | II | | | Stone products processing | III | | | Telecommunications, local and interstate | II | | | | analog switching | II | | | circuit, digital, analog, optic | II | | | information/origination equipment | I/II | | | smart phones | I | | | metallic cable | III | | | fiber cable, poles, conduit | III | | | all other equipment | II | | Telecommunications, cellular | | | | | analog/digital switching | II | | | radio frequency channel and control | II | | | power equipment | II | | | antennae | II | | | towers | III | | | transmission equipment | II | | | cellular phones | I | | Textile products, including finishing and dyeing | II | | | | yarn, thread and woven fabrics | II | | Theater equipment | II | | | Utilities/power production | III | | | | generation, transmission, or distribution equipment | III | | Waste reduction and resource recovery | II | | | Water transportation | III | | | | vessels, barges and tugs | III | | Water utilities | III | | | Wharves, docks and piers | III | | | Wholesale trade fixtures and equipment | II | | | Wood products and furniture manufacturing | II | |

(d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be categorized as class II.

History of Section. P.L. 2006, ch. 383, § 2; P.L. 2006, ch. 434, § 2; P.L. 2018, ch. 315, § 1; P.L. 2018, ch. 352, § 1; P.L. 2021, ch. 422, § 1, effective July 17, 2021.

§ 44-5-12.2 Tangible personal property exemption — Tax rate cap.

Notwithstanding any other provision of law to the contrary, the tax rate for the class of property that includes tangible personal property for any city, town, or fire district that also establishes a tangible personal property assessment exemption, pursuant to subsections (a)(51), (a)(66), or (c) of § 44-3-3, § 44-3-47, § 44-3-65, or any other provision of law that enables a city, town, or fire district to establish a tangible personal property assessment exemption, shall be capped at the tax rate in effect for the assessment date immediately preceding the assessment date on which the exemption takes effect or the assessment date immediately following the effective date of this section [June 27, 2022], whichever is later.

History of Section. P.L. 2022, ch. 231, art. 6, § 7, effective June 27, 2022.

§ 44-5-13 Assessment and apportionment according to law — Date of assessment.

The assessors shall assess all valuation and apportion any tax levy on the inhabitants of the city or town and the ratable property in the city or town according to law, and the assessed valuation of the ratable property shall be made as of the date of assessment provided in § 44-5-1 and shall be in accordance with the provisions of § 44-5-12; except that personal property consisting of stocks in trade and materials used in manufacture, which include raw materials, fuel, goods in process of manufacture, and completed products, except those which are specifically exempt by statute, are estimated at the average of the personalty kept on hand or located in the taxing district during the twelve (12) months ending with the date of assessment, or the average of any portion of the twelve (12) months when the business has not been carried on or located in the taxing district for a year.

History of Section. G.L. 1896, ch. 46, § 4; G.L. 1909, ch. 58, § 4; P.L. 1919, ch. 1735, § 2; G.L. 1923, ch. 60, § 4; G.L. 1938, ch. 31, § 4; P.L. 1949, ch. 2330, § 4; G.L. 1956, § 44-5-13; P.L. 1969, ch. 177, § 1; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021.

§ 44-5-13.1 Duties of assessors with respect to forms.

The assessors shall utilize all forms adopted in accordance with forms prepared by the department of revenue for the preparation and administration of their assessments. Nothing contained in this chapter invalidates a tax assessed and levied in accordance with law.

History of Section. P.L. 1984, ch. 381, art. III, § 2; P.L. 1986, ch. 198, § 49; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-13.2 South Kingstown — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate, including manufactured homes or dwellings or living units on leased land, in the town of South Kingstown completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of use and occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building official issuing the certificate shall, within ten (10) days after issuing the certificate, notify, the assessor in writing of the issuance of the certificate of use and occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment. In a property revaluation year, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following, and shall add the increment as prorated to the tax roll for the immediately preceding assessment date not later than forty-five (45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of South Kingstown.

History of Section. P.L. 1990, ch. 184, § 1; P.L. 2008, ch. 81, § 1; P.L. 2008, ch. 212, § 1.

§ 44-5-13.2.1 West Warwick — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of West 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 which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review with sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of West Warwick.

History of Section. P.L. 1992, ch. 327, § 1.

§ 44-5-13.2.2 Barrington — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Barrington 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, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and properly assessed in the town of Barrington.

History of Section. P.L. 1993, ch. 268, § 1; P.L. 1993, ch. 471, § 1.

§ 44-5-13.2.3 Warwick — Assessment and taxation of certain improvements to real estate.

Notwithstanding any other provisions of this chapter, the owner of any building or dwelling in the city of Warwick consisting of one to three (3) family units, the building also being the owner’s principal place of residence, who makes any improvements or additions to the building in an amount not exceeding fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of Warwick, is exempt from the assessment of property taxes on those improvements or additions until the next general municipal revaluation of property values in 1997. As used in this section, “residence” means a voting address. The property owner shall supply all necessary plans to the building official of the city of Warwick for the improvements or addition and shall pay all requisite building and other permit fees as are then required by law. The provisions of this section do not apply to any commercial building or structure.

History of Section. P.L. 1994, ch. 170, § 1.

§ 44-5-13.2.4 Newport — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the city of Newport 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, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the city of Newport.

History of Section. P.L. 1994, ch. 205, § 1.

§ 44-5-13.2.5 Pawtucket — Exemption for residential improvements and alterations.

(a) The tax assessor of the city of Pawtucket is authorized to grant an exemption from real property taxation equal to any increase in assessed valuation not exceeding fifteen thousand dollars ($15,000) cumulatively resulting from alterations and improvements made to existing dwellings used for residential purposes and shall include mobile and manufactured homes. For the purpose of this section, “dwelling” has the meaning defined in § 45-24.3-5(10). “Mobile and manufactured home” has the meaning defined in § 31-44-1(8). The exemption is granted for three (3) years commencing with the tax roll assessed as of the assessment date which immediately follows the completion of the alterations and improvements or which next occurs eighteen (18) months after the date of issuance of the building permit for the alterations and improvements, whichever occurs first.

(b) In order to be eligible for exemption, the dwelling must be an existing residential dwelling and be at least five (5) years of age at the time of issuance of the building permit for the alterations and improvements, all real estate taxes and other assessments and fees assessed against the dwelling must be paid up to date, and the dwelling must meet all minimum housing building code and zoning requirements or the alterations and improvements must be that which will improve the dwelling to meet code requirements. The tax assessor shall require a certificate from the building inspector that the dwelling meets all minimum housing, building code and zoning requirements and regulations including the number of dwelling units allowed. The certificate from the building inspector shall be provided to the tax assessor at the time that the application for an exemption is filed.

(c) The exemption provided for in this section is allowed only for owner-occupied residential dwellings including up to five (5) units, including the owner-occupied unit, and include owner-occupied residential condominium units. The exemption is not allowed for any property used for professional or business use or other commercial or income-producing purposes other than owner-occupied dwellings of five (5) units or fewer.

(d) Alterations and improvements which qualify for the exemption provided for in this section include the following:

(1) Installations of additional plumbing facilities, electrical fixtures or re-wiring of the electrical system, heating system, hot water system or the replacement of any of these items;

(2) Inside and outside painting or redecorating;

(3) Repairing, repainting or replacing existing masonry;

(4) Reshingling or installation of siding on exterior walls;

(5) Replacing or repairing roofs, gutters, downspouts;

(6) Weather stripping, insulating or replacing of existing windows and sashes;

(7) Adding a bedroom, bathroom, recreation room, fireplace or garage;

(8) Converting basement into amusement or rumpus room;

(9) Enclosing open porches or breezeways;

(10) New basement or incinerator;

(11) Adding new fences or stone walls;

(12) Repairing or replacing or adding porches, steps, sidewalks or driveways;

(13) Adding any built-ins, kitchen cabinets or closets;

(14) Any other improvement, alteration, or addition which the city council may provide for by ordinance which does not materially affect the character and use of the property and is of such a nature that the property retains its basic structural design and is improved to a condition comparable to similar structures and housing standards.

(e) An exemption will not be allowed if a building permit and/or zoning approval is granted after the alteration or improvement is made. The following are not deemed to be alterations and improvements which qualify for exemption under this section:

(1) Any increase in the number of dwelling units;

(2) The addition of recreational facilities including, but not limited to, swimming pool and/or pool cabana, a tennis court or basketball court;

(3) Any change in connection with, or enabling the operation of a business or profession from a residence;

(4) Any alteration or improvement which in the opinion of the tax assessor is of such a nature that the property does not retain its basic structural design or that the character and use of the property has changed;

(5) Any alteration or improvement made without a building permit issued by the building inspector.

(f) No person is entitled to any exemption under this section without first filing an application with the tax assessor on forms furnished by the tax assessor. The application requires information as to cost, construction, ownership, occupancy, use and any other information required by the tax assessor to determine compliance with the terms of this section. The tax assessor may require the applicant to provide recipients and other evidence of the cost of the alteration or improvement. The city council of the city of Pawtucket may, by ordinance, adopt rules and regulations not inconsistent with this section concerning the exemption provided for under this section, the manner and form of application for the exemption, the proof required for the dwelling to be considered “owner-occupied” and the determination by the tax assessor of the cost, valuation, and amount of exemption allowed for the alterations and improvements. Applications for exemption must be filed by December 31 of the year in which the alterations and improvements are completed and may be approved by the tax assessor prior to certification of the subsequent tax roll.

(g) Any exemption under this section terminates upon the conveyance of the subject property, except for a conveyance or transfer to a member of the immediate family of the owner without consideration. For the purposes of this section, “member of the immediate family of the owner” includes the owner’s spouse, parents, children, grandchildren and brothers and sisters. Any exemption terminates when this property subject to exemption is no longer owner-occupied for residential purposes or if the original conditions and qualifications for the granting of the exemption no longer exist. A person’s residence for the purpose of this section is his or her fixed and established domicile. The tax assessor may challenge a person’s residency based upon the criteria established in chapter 1 of title 17 relating to residency for voting purposes.

(h) Any person aggrieved by a decision of the tax assessor pursuant to this section has the right to an appeal pursuant to the terms of this chapter to the city of Pawtucket board of tax review.

(i) Notwithstanding the grant of an exemption under this section, the property is still subject to any general revaluation on a city-wide basis. An owner of an owner-occupied dwelling is allowed one exemption under this section during each revaluation period.

(j) No exemption is granted for alterations and improvements made pursuant to a building permit issued prior to December 31, 1995.

(k) An exemption shall not be allowed if a building permit and/or zoning approval is granted after the alteration or improvement is made.

History of Section. P.L. 1995, ch. 335, § 1; P.L. 1999, ch. 354, § 28; P.L. 2004, ch. 6, § 22; P.L. 2005, ch. 410, § 29.

§ 44-5-13.3 Reduction in assessed value of real estate upon removal of damaged buildings.

(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 that damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date the demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the towns of South Kingstown, North Kingstown, West Warwick and Barrington.

History of Section. P.L. 1990, ch. 184, § 1; P.L. 1992, ch. 327, § 2; P.L. 1994, ch. 34, § 1; P.L. 1996, ch. 55, § 1.

§ 44-5-13.4 Richmond — Assessment and taxation of new real estate construction.

(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 which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Richmond.

History of Section. P.L. 1992, ch. 102, § 1.

§ 44-5-13.5 Richmond — Reduction in assessed value of real estate — Removal of damaged buildings.

(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, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) The Richmond town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Richmond are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.

(d) This section applies only to assessment and taxes in the town of Richmond.

History of Section. P.L. 1992, ch. 102, § 1.

§ 44-5-13.6 Coventry — Assessment and taxation of new real estate construction.

(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 which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Coventry.

History of Section. P.L. 1992, ch. 291, § 1.

§ 44-5-13.7 Coventry — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Coventry.

History of Section. P.L. 1992, ch. 291, § 1.

§ 44-5-13.8 Newport — Assessment and taxation of new real estate construction.

(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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to assessments and taxes in the city of Newport.

History of Section. P.L. 1994, ch. 397, § 1.

§ 44-5-13.9 Newport — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the city of Newport.

History of Section. P.L. 1994, ch. 397, § 1.

§ 44-5-13.10 Hopkinton — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Hopkinton completed after any assessment date is liable for the payment of municipal taxes thirty (30) days after 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, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax role for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Hopkinton.

History of Section. P.L. 1995, ch. 363, § 1.

§ 44-5-13.11 Qualifying low-income housing — Assessment and taxation.

Any residential property that has been issued an occupancy permit on or after January 1, 1995, after substantial rehabilitation as defined by the U.S. Department of Housing and Urban Development and is encumbered by a covenant recorded in the land records in favor of a governmental unit or Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged to tenants of the property or the incomes of the occupants of the property, is subject to a tax that equals eight percent (8%) of the property’s previous years’ gross scheduled rental income or a lesser percentage as determined by each municipality.

History of Section. P.L. 1995, ch. 372, § 2; P.L. 1995, ch. 375, § 2.

§ 44-5-13.12 North Kingstown — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of North Kingstown 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of North Kingstown.

History of Section. P.L. 1996, ch. 55, § 2.

§ 44-5-13.13 Portsmouth — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Portsmouth 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, whichever is earlier, prorated for the assessment year in which the new construction is completed; provided, that the rate of taxation is uniform within each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Portsmouth.

History of Section. P.L. 1996, ch. 211, § 1.

§ 44-5-13.14 Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Portsmouth.

History of Section. P.L. 1996, ch. 211, § 1.

§ 44-5-13.15 East Greenwich — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of East 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 purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of East Greenwich.

History of Section. P.L. 1997, ch. 236, § 1; P.L. 1997, ch. 274, § 1.

§ 44-5-13.16 Cumberland — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Cumberland 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Cumberland.

History of Section. P.L. 1997, ch. 248, § 1.

§ 44-5-13.17 North Providence — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of North Providence 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, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of North Providence.

History of Section. P.L. 1997, ch. 286, § 1.

§ 44-5-13.18 Smithfield — Assessment and taxation of real estate construction.

(a) Completed new construction of real estate in the town of Smithfield 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Smithfield.

History of Section. P.L. 1998, ch. 136, § 1.

§ 44-5-13.19 Westerly — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Westerly 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) After certification of the tax roll, on or before June 15th, and not later than ninety (90) days, after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor must file an appeal to the assessor within thirty (30) days from the date that the prorated tax payment is due without penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may, within thirty (30) days of the tax board of review’s decision notice, file a petition in Superior Court.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable is be equal.

(f) Nothing in this section is deemed to authorize the collection of taxes twice in respect to the land assessment or other improvements previously assessed on the immediate preceding assessment date.

(g) This section only applies apply to taxes levied and property assessed in the town of Westerly.

History of Section. P.L. 1999, ch. 18, § 1; P.L. 1999, ch. 206, § 1.

§ 44-5-13.20 Burrillville — Assessment and taxation of new real estate construction.

(a) New construction of real estate in the town of Burrillville 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax will be computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor may appeal the determinations of the assessor to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and shall be subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable shall be equal.

(f) Nothing in this section is deemed to authorize the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section shall only apply to taxes levied and property assessed in the town of Burrillville.

History of Section. P.L. 1999, ch. 229, § 1; P.L. 1999, ch. 276, § 1; P.L. 1999, ch. 335, § 1.

§ 44-5-13.21 Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).

(a) Notwithstanding the provisions of chapter 3 of title 44 or any other provision of the general or public laws to the contrary, the town council of the town of Burrillville is authorized to provide, by ordinance, that the payment of taxes by any resident of the town claiming an exemption pursuant to the provisions of § 44-3-3(16) may be deferred in whole or in part for a period of five (5) years, and will constitute a lien on the property during the five (5) year period. If the property is transferred in any manner, including but not limited to gift, inheritance, or deed or if the property is refinanced, all taxes accrued to that date are immediately due and payable.

(b) In the event that the property upon which the taxes have been deferred has not been transferred or refinanced as set forth in subsection (a) of this section at the expiration of the fifth year of deferment, the tax bill that has been deferred for five (5) years is automatically abated and the records of the tax collector shall reflect the abatement.

(c) The town council of the town of Burrillville is authorized to enact, by ordinance, eligibility criteria to grant deferments in whole or in part for persons claiming an exemption pursuant to § 44-3-3(16).

(d) Any person claiming the deferment aggrieved by an adverse decision of the assessor shall appeal the decision to the local board of tax review, and thereafter according to the provisions of § 44-5-26.

History of Section. P.L. 1999, ch. 230, § 1.

§ 44-5-13.22 Scituate — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Scituate 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Scituate.

History of Section. P.L. 2000, ch. 8, § 1; P.L. 2000, ch. 45, § 1.

§ 44-5-13.23 North Smithfield — Assessment and taxation and new real estate construction.

(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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it is constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within ninety (90) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to assessments and taxes in the town of North Smithfield.

History of Section. P.L. 2000, ch. 114, § 1; P.L. 2000, ch. 411, § 1.

§ 44-5-13.24 North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings.

(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, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for the purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, or removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) The North Smithfield town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of North Smithfield are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.

(d) This section applies only to assessment and taxes in the town of North Smithfield.

History of Section. P.L. 2000, ch. 114, § 1; P.L. 2000, ch. 411, § 1.

§ 44-5-13.25 Narragansett — Assessment and taxation of new real estate construction.

(a) Completed new construction of real estate in the town of Narragansett 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) After certification of the tax roll, on or before June 15th, and not later than ninety (90) days, after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor must file an appeal to the assessor within thirty (30) days from the date that the prorated tax payment is due without penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may within thirty (30) days of the tax board of review’s decision notice, file a petition in superior court.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section is deemed to authorize the collection of taxes twice in respect to the land assessment or other improvements previously assessed on the immediate preceding assessment date.

(g) This section only applies to taxes levied and property assessed in the town of Narragansett.

History of Section. P.L. 2000, ch. 121, § 1; P.L. 2000, ch. 385, § 1.

§ 44-5-13.26 Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Tiverton.

History of Section. P.L. 2001, ch. 6, § 1; P.L. 2001, ch. 19, § 1.

§ 44-5-13.27 Tiverton — Assessment and taxation of new real estate construction and subdivision of land.

(a) Completed new construction of real estate in the town of Tiverton 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. Parcels created by a recorded final plan after the assessment date will be assessed and prorated as of the recording of those lots. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. The planning board’s administrative officer shall notify the assessor within ten (10) days of the recording of new subdivisions of land.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment. Not later than ninety (90) days after receipt by the assessor of notice from the administrative officer of the recorded subdivision of land, the assessor shall determine the increment by which the assessment for the new lot or lots exceeds the assessment of the subdivided lot as of the last assessment date. The assessor shall prorate that amount from the date of recording to the assessment date immediately following, and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall, within thirty (30) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Tiverton.

History of Section. P.L. 2001, ch. 6, § 1; P.L. 2001, ch. 19, § 1; P.L. 2018, ch. 309, § 1; P.L. 2018, ch. 331, § 1.

§ 44-5-13.28 Middletown — Assessment and taxation of new real estate construction.

(a) Construction of real estate in the town of Middletown, except accessory structures, completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy, or a certification of approval issued by the building inspector, or the date on which the construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the construction is completed, provided, that the rate of taxation is uniform within each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy, or certification of approval for those properties not requiring a certificate of occupancy shall, within ten (10) days after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy or certification of approval.

(c) Upon receipt by the assessor of the certification from the building inspector or by a determination by the assessor that the construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certification of the building inspector or the date on which the construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the roll has been certified the assessor shall within thirty (30) days notify the tax collector and the record owner as appearing on the tax roll of the issuance of a prorated assessment in the manner of any other addendum against real property in the town of Middletown.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review in the manner of any other appeal of real property assessment, except that those prorated assessments issued by addendum after the certification of the tax roll for the preceding assessment date shall be appealed to the board of tax assessment review within sixty (60) days from the mailing of the notification of additional assessment. Those claiming to be aggrieved by a decision of the board of tax assessment review may seek further relief in the manner of any other appeal of real property.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within thirty (30) days thereafter mail or hand a bill to the owner based upon the amount prorated by the assessor. The tax is due, payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in a manner that the tax collector determines to best coincide with the town’s regular tax payment schedule so long as the entire tax is due and payable prior to the end of the fiscal year of issuance.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Middletown.

History of Section. P.L. 2001, ch. 40, § 1; P.L. 2001, ch. 310, § 1.

§ 44-5-13.29 Middletown — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 the parcel of real property on which the building was situated and properly disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed; provided, that the building is not replaced or under construction on the thirty-first (31st) day of December next succeeding.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted according the manner of other abatements in the town of Middletown. The building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a).

(c) This section is not applicable in the event of criminal activity or civil unrest or natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or hurricanes.

(d) This section applies only to assessments and taxes in the town of Middletown.

History of Section. P.L. 2001, ch. 40, § 1; P.L. 2001, ch. 310, § 1.

§ 44-5-13.30 Foster — Assessment and taxation of new real estate construction and newly created lots.

(a) New real estate construction in the town of Foster 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, whichever is the earlier, prorated for the assessment year in which the new construction is completed. New lots created after the assessment date will be assessed and prorated as of the date of the approval of those lots. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy. The planning department shall notify the assessor within ten (10) days of the approval of the new lots.

(c)(1) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(2) Not later than ninety (90) days after receipt by the assessor of notice from the planning department of the creation of the new lot(s), the assessor shall determine the increment by which the assessment for the new lot exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of approval to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Foster.

History of Section. P.L. 2002, ch. 30, § 1.

§ 44-5-13.31 Johnston — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Johnston.

History of Section. P.L. 2003, ch. 90, § 1; P.L. 2003, ch. 96, § 1.

§ 44-5-13.32 Johnston — Assessment and taxation of new real estate construction.

(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 the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed; provided, that the rate of taxation is uniform within each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Johnston.

History of Section. P.L. 2003, ch. 90, § 1; P.L. 2003, ch. 96, § 1.

§ 44-5-13.33 Bristol — Assessment and taxation of new real estate construction.

(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 which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of the tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of that certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and properly assessed in the town of Bristol.

History of Section. P.L. 2003, ch. 303, § 1; P.L. 2003, ch. 355, § 1.

§ 44-5-13.34 Bristol — Reduction in assessed value of real estate — Removal of damaged buildings.

(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, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date of demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) The Bristol town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Bristol are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.

History of Section. P.L. 2003, ch. 303, § 1; P.L. 2003, ch. 355, § 1.

§ 44-5-13.35 Lincoln — Assessment and taxation of new real estate construction.

(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 purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the construction is completed. New lots created after the assessment date will be assessed and prorated as of the date of the approval of those lots. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy shall, within thirty (30) days after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy. The planning department shall notify the assessor within ten (10) days of the approval of the new lots.

(c)(1) Upon receipt by the assessor of the certification from the building inspector or by a determination by the assessor that the construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certification of the building inspector or the date on which the construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the roll has been certified, the assessor shall, within thirty (30) days, notify the tax collector and the record owner as appearing on the tax roll of the issuance of a prorated assessment.

(2) Not later than ninety (90) days after receipt by the assessor of notice from the planning department of the creation of the new lot(s), the assessor shall determine the increment by which the assessment for the new lot exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of approval to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall, within thirty (30) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor must file an appeal to the assessor within thirty (30) days from the date that the prorated tax payment is due without penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may, within thirty (30) days of the tax board of review’s decision notice, file a petition in superior court.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section is deemed to authorize the collection of taxes twice in respect to the land assessment or other improvements previously assessed on the immediately preceding assessment date.

(g) This section applies only to taxes levied and property assessed in the town of Lincoln.

History of Section. P.L. 2003, ch. 382, § 1.

§ 44-5-13.36 Warwick — Assessment and taxation of new real estate construction.

(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 which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the city of Warwick.

History of Section. P.L. 2003, ch. 417, § 1.

§ 44-5-13.37 Assessment and taxation of new real estate construction and new lots in the town of Warren.

(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 which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. New lots created after the assessment date will be assessed and prorated as of the date of recording of the plat containing those lots. The prorated tax is computed on the basis of the rate of tax applicable with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building official issuing the certificate shall, within ten (10) days after issuing the certificate, notify the assessor of the issuance of the certificate of occupancy.

(c) The planning department shall notify the assessor within ten (10) days of the recording of the plat containing new lots.

(d) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(e) Not later than ninety (90) days after receiving notice that a plat containing a new lot or lots has been recorded, the assessor will assess the new lot as if the lot had been in existence on the immediately preceding assessment date. However, the assessor shall prorate the amount from the date of recording of the plat containing the new lot.

(f) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(g) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes, tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(h) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(i) This section applies only to taxes levied and properly assessed in the town of Warren.

History of Section. P.L. 2006, ch. 202, § 1; P.L. 2006, ch. 512, § 1; P.L. 2007, ch. 247, § 1; P.L. 2007, ch. 338, § 1.

§ 44-5-13.38 Assessment and taxation of new real estate construction in the town of Exeter.

(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 which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the rate of tax applicable with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building official issuing the certificate shall, within ten (10) days after issuing the certificate, notify the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and shall be subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than fifteen (15) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments as they are due and payable, and the several installments of a tax due and payable shall be equal.

(f) Nothing in this section shall be deemed to authorize the collection of taxes twice with respect to the land upon which the new construction is located.

(g) This section applies only to taxes levied and properly assessed in the town of Exeter.

History of Section. P.L. 2009, ch. 271, § 1.

§ 44-5-13.39 West Greenwich — Assessment and taxation of new real estate construction.

(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 purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector, or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy, or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall, within five (5) business days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section, may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and properly assessed in the town of West Greenwich.

History of Section. P.L. 2016, ch. 303, § 1; P.L. 2016, ch. 319, § 1.

§ 44-5-13.40 Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.

(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 principal place of residence. This exemption shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies to the surviving spouse’s principal place of residence without any restriction on the spouse’s moving to a different principal place of residence within the state.

(b) For the purposes of this section, killed in the line of duty shall mean a traumatic physical wound (or traumatized physical condition of the body) directly and proximately caused by external force (such as bullets, explosives, sharp instruments, blunt objects, or physical blows), chemicals, electricity, climatic conditions, infectious disease, radiation, viruses, or bacteria. When a law enforcement officer or firefighter engages in a situation involving nonroutine stressful or strenuous physical law enforcement, fire suppression or participates in a training exercise involving nonroutine stressful or strenuous physical activity and dies of a heart attack, stroke, or vascular rupture not later than twenty-four (24) hours after the officer or firefighter engaged in the activity, the death shall be considered killed in the line of duty.

(c) The provisions of this section shall not be applied retroactively but shall only be applied prospectively.

History of Section. P.L. 2019, ch. 101, § 1; P.L. 2019, ch. 125, § 1.

§ 44-5-13.41 Woonsocket — Assessment and taxation of new real estate construction.

(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 is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building official issuing the certificate shall, within ten (10) days after issuing the certificate, notify the assessor in writing of the issuance of the certificate of use and occupancy.

(c)(1) Not later than ninety (90) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(2) In a property revaluation year, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following, and shall add the increment as prorated to the tax roll for the immediately preceding assessment date not later than forty-five (45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided that, the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the city of Woonsocket.

History of Section. P.L. 2024, ch. 421, § 1, effective June 28, 2024; P.L. 2024, ch. 443, § 1, effective June 29, 2024.

§ 44-5-14 Repealed.

[Repealed]

History of Section. G.L. 1896, ch. 46, § 5; G.L. 1909, ch. 58, § 5; P.L. 1920, ch. 1899, § 1; G.L. 1923, ch. 60, § 5; G.L. 1938, ch. 31, § 5; G.L. 1956, § 44-5-14; Repealed by P.L. 1969, ch. 197, art. 7, § 13.

§ 44-5-15 Notice by taxpayer of intent to bring in account for tangible personal property.

(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 three (3) weeks in the month of December immediately preceding the tax year, and shall advertise in a newspaper with a statewide circulation jointly, at least once a week for the same space of time. The cost of said advertisement shall be shared equally among all of the cities and towns.

(b) The notices shall require that every person and body corporate liable to taxation of tangible personal property shall be required to bring in to the assessors at the time they may prescribe a true and exact account of all the tangible personal property owned or possessed by that person or body, describing and specifying the value of tangible personal property as of December 31 immediately preceding the tax year, together with the additional information that may be prescribed by the assessors relative to the tangible personal property as may be contained in any corporation or inheritance tax return filed with the state by the person within the year preceding the date of assessment next prior to the bringing in of the account.

(c) Said accounts must be filed with the assessor’s office in the city or town where the property is located between January 2 and January 31 of each year, during regular business hours (excluding weekends and holidays).

(d) If any person or body corporate liable to taxation files with the assessors, on or before January 31 next following the date of assessment, a written notice of that person’s or that body’s intention to bring in an account, the person or body corporate may bring in to the assessors the account at any time before March 15 next following the date of assessment.

(e) The notice of intention to bring in an account is deemed to have been filed with the assessors if the notice is sent to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which the notice may be filed. The account is deemed to be brought in to the assessors if the account is sent to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which accounts may be brought in pursuant to the provisions of this section.

(f) In case any person or body corporate fails to file any intention, that person or that body is deemed to have waived that person’s or that body’s right to file the account.

(g) All matters contained within the account filing are available for review only by assessment related personnel.

History of Section. G.L. 1896, ch. 46, § 6; G.L. 1909, ch. 58, § 6; P.L. 1919, ch. 1735, § 3; G.L. 1923, ch. 60, § 6; P.L. 1932, ch. 1944, § 6; P.L. 1935, ch. 2260, § 1; G.L. 1938, ch. 31, § 6; P.L. 1949, ch. 2330, § 5; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-5-15; P.L. 1960, ch. 52, § 30 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 116, § 1; P.L. 1987, ch. 401, § 2; P.L. 1989, ch. 4, § 1; P.L. 1997, ch. 127, § 1; P.L. 2001, ch. 365, § 1; P.L. 2005, ch. 387, § 1; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.

§ 44-5-16 Oath to account brought in — Remedies after failure to bring in account — Effect on proration.

(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 full account and valuation of all the tangible personal property owned or possessed by them; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the required oath to their account within the time prescribed by law, the taxpayer may, in writing, appoint an agent to make oath to their account within the time prescribed by the assessors, and the agent shall at the time of making the oath append their written appointment to the account, and for all purposes in connection with the account the taxpayer is deemed to have personally made the oath.

(b) No taxpayer shall be denied a right of review by means of the procedure described in this chapter of any assessment on their tangible personal property by reason of any claimed inadequacies, inaccuracies, or omissions in their listing of tangible personal property.

(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from any town or city during a calendar year shall be assessed as though the property was situated in the city or town for the entire calendar year unless the taxpayer has filed an account as provided in this section specifying the date on which the property was introduced or removed.

(d) Each city or town having a year of taxable ownership that measures length of ownership over the calendar year beginning immediately after the date of assessment shall adjust its year of taxable ownership so that it has a year of taxable ownership that measures length of ownership over the calendar year ending on the date of assessment.

History of Section. G.L. 1896, ch. 46, § 7; G.L. 1909, ch. 58, § 7; P.L. 1915, ch. 1211, § 7; G.L. 1923, ch. 60, § 7; P.L. 1932, ch. 1945, § 2; P.L. 1935, ch. 2260, § 2; G.L. 1938, ch. 31, § 7; P.L. 1939, ch. 659, § 2; P.L. 1949, ch. 2330, § 7; G.L. 1956, § 44-5-16; P.L. 1965, ch. 61, § 1; P.L. 1968, ch. 163, § 1; P.L. 1998, ch. 219, § 2; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.

§ 44-5-17 Assessment of property covered by account.

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.

History of Section. G.L. 1896, ch. 46, § 14; G.L. 1909, ch. 58, § 14; G.L. 1923, ch. 60, § 14; G.L. 1938, ch. 31, § 13; G.L. 1956, § 44-5-17; P.L. 1965, ch. 115, § 2; P.L. 1999, ch. 354, § 28; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.

§ 44-5-18, 44-5-19. Repealed

History of Section. G.L. 1896, ch. 46, §§ 11, 12; P.L. 1905, ch. 1246, § 7; G.L. 1909, ch. 58, §§ 11, 12; G.L. 1923, ch. 60, §§ 11, 12; G.L. 1938, ch. 31, §§ 11, 12; G.L. 1956, §§ 44-5-18, 44-5-19); Repealed by P.L. 1969, ch. 197, art. 7, § 13.

§ 44-5-20 List of ratable property.

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 manufacturers’ machinery and equipment, and manufacturers’ machinery and equipment in separate columns, distinguishing real estate which is assessed specially as farm, forest, or open space land in accordance with the provision in § 44-5-12, and also distinguishing those who give in an account and those who do not and shall apportion the tax in accordance with the provisions of this chapter.

History of Section. G.L. 1896, ch. 46, § 8; G.L. 1909, ch. 58, § 8; P.L. 1912, ch. 769, § 43; G.L. 1923, ch. 60, § 8; G.L. 1938, ch. 31, § 8; G.L. 1956, § 44-5-20; P.L. 1960, ch. 52, § 31 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1965, ch. 115, § 3; P.L. 1966, ch. 245, § 5; P.L. 1967, ch. 191, § 4; P.L. 1968, ch. 288, § 3; P.L. 1969, ch. 197, art. 7, § 14.

§ 44-5-20.01 Central Falls — Property tax classification — Eligibility.

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

History of Section. P.L. 1990, ch. 194, § 1.

§ 44-5-20.02 Central Falls — Property tax classification — List of ratable property.

(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 director of revenue a list containing the true, full, and fair cash value of the ratable estate and motor vehicles and shall classify and provide a tax rate for the property according to the following use:

(1) “Class 1” includes residential property which is owner-occupied dwellings of no more than five (5) units and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a non-transient basis. Eligibility for the owner-occupied tax classification shall be determined by compliance with § 44-3-34 and relevant city ordinances. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property does not include a hotel, motel, commercial, or industrial property.

(2) “Class 2” includes residential property which is owner-occupied dwellings of more than five (5) units and non-owner-occupied dwellings, including the residential portion of properties for mixed use as residential and commercial properties, and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a non-transient basis. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property includes open space including “farmland,” “forestland,” and “open space land” as defined in accordance with § 44-27-2. This property does not include a hotel, motel, commercial, or industrial property.

(3) “Class 3” includes personal property, previously subject to tax, and includes all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state.

(4) “Class 4” includes every vehicle and trailer registered under chapter 3 of title 31.

(5) “Class 5” includes property used commercially, including the commercial portion of properties for mixed use as residential and commercial properties or for industrial manufacturing.

(b) The city of Central Falls may, by ordinance adopted by the city council, provide for tax classification of property and tax rates in the city of Central Falls based on the five (5) classes outlined in subsection (a) of this section.

(c) The tax rate for Class 2 shall not exceed by two (2) times, the tax rate for Class 1; the tax rate for Class 5 shall not exceed by three (3) times, the tax rate for Class 1; and the tax rate for Class 3 shall remain at the fixed rate of thirty-eight dollars and thirty-three cents ($38.33) per one thousand dollars ($1,000) that was present at the passage of § 44-5-12.2.

History of Section. P.L. 1990, ch. 194, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2018, ch. 340, § 1; P.L. 2018, ch. 342, § 1; P.L. 2020, ch. 42, § 1; P.L. 2020, ch. 58, § 1; P.L. 2021, ch. 395, § 14, effective July 14, 2021; P.L. 2025, ch. 345, § 1, effective July 1, 2025; P.L. 2025, ch. 346, § 1, effective July 1, 2025.

§ 44-5-20.03 Central Falls — Property tax classification — Duties of the assessor.

(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 vehicles.

(b) The assessed valuation of property subject to taxation is classified as follows:

(1) Class 1: residential and open space.

(2) Class 2:

(i) Personal property, previously subject to tax, including all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state; and

(ii) Every vehicle and trailer registered under chapter 3 of title 31.

(3) Class 3: property used commercially or for industrial manufacturing.

(c) The resulting amount is the taxable value of each class of property to which shall apply the tax rates applicable to each class, as determined under § 44-5-20.04, to determine the tax due and payable on the property.

History of Section. P.L. 1990, ch. 194, § 1.

§ 44-5-20.04 Central Falls — Property tax classification — Procedures for adopting — Tax levy determination.

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.

History of Section. P.L. 1990, ch. 194, § 1.

§ 44-5-20.05 Westerly — Property tax classification.

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.

History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.

§ 44-5-20.06 Westerly — Property tax classification — List of ratable property.

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) Class 2: In the town of Westerly, all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.

§ 44-5-20.07 Westerly — Property tax classification — Duties of assessor.

(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 apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate for each class is uniform.

History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.

§ 44-5-20.08 Westerly — Property tax classification — Tax levy determination.

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 apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1991, ch. 412, § 1; P.L. 1994, ch. 72, § 1; P.L. 2021, ch. 269, § 1, effective July 14, 2021; P.L. 2021, ch. 270, § 1, effective July 14, 2021.

§ 44-5-20.1 Pawtucket — Property tax classification — Eligibility.

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

History of Section. P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1; P.L. 2025, ch. 33, § 1, effective June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.

§ 44-5-20.2 Pawtucket — Property tax classification — List of ratable property.

(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 units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes that are owner-occupied;

(2) Class 2: all commercial and industrial real estate and all residential real estate that consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;

(3) Class 3: all ratable tangible personal property;

(4) Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title [repealed];

(5) Class 5: all residential real estate that consists of not more than five (5) dwelling units in which no units are owner-occupied. Class 5 includes all mobile and manufactured homes that are not owner-occupied.

(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.

History of Section. P.L. 1984, ch. 11, § 1; P.L. 2000, ch. 38, § 1; P.L. 2025, ch. 33, § 1, effective June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.

§ 44-5-20.3 Pawtucket — Property tax classification — Duties of assessor and finance director.

(a) The assessor of the city of Pawtucket, on or before June 15 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 finance director has the authority to apply different rates of taxation to each property class and to determine the tax due and payable on the property; provided, however, that the rate of taxation shall be uniform within each class; and for each year, class 2 property rates and class 5 property tax rates shall not be more than one hundred and seventy-five percent (175%) of class 1 property tax rates.

History of Section. P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 33, § 1; P.L. 1988, ch. 72, § 1; P.L. 1990, ch. 29, § 1; P.L. 2000, ch. 38, § 1; P.L. 2001, ch. 21, § 1; P.L. 2003, ch. 40, § 1; P.L. 2006, ch. 34, § 1; P.L. 2006, ch. 55, § 1; P.L. 2025, ch. 33, § 1, effective June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.

§ 44-5-20.3.1 Property tax classification in Pawtucket — Tax levy determination.

The assessor shall provide to the finance director and the city council a list containing the full and fair cash valuation of each property class. The finance director shall, 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 apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 2001, ch. 21, § 2.

§ 44-5-20.4 Pawtucket — Property tax classification — Compliance with state law.

(a) All property in Class 3, which is classified as inventory, shall be taxed in accordance with § 44-3-29.1 regarding the phasing out of taxes on that property.

(b) All property in Class 4 shall be taxed in accordance with chapter 34.1 of this title regarding the phasing out of taxes on that property.

History of Section. P.L. 1984, ch. 11, § 1; P.L. 1986, ch. 198, § 49; P.L. 2000, ch. 38, § 1.

§ 44-5-20.5 Pawtucket — Property tax classification — Procedures for adopting.

(a) When the city of Pawtucket has been certified by the director of revenue for property tax classification in accordance with § 44-5-20.1, the city of Pawtucket shall annually first determine the percentages of the local tax levy to be borne by each class of ratable property as defined in § 44-5-20.2 for the next fiscal year. In determining the percentages, the assessor together with the mayor’s approval shall after determining revenues to be realized from Class 2 properties then determine the residential factor. The factor shall be an amount not less than the minimum residential factor determined by the director of revenue in accordance with § 44-5-20.3 and shall be used by the assessor to determine the percentages of the local tax levy to be borne by each class. After the first year, the rate of taxation of Class 2 properties shall not exceed the rate of taxation of the previous year, until the rate of taxation of Class 1 properties is equal to the rate of Class 2 properties.

(b) In the first year, the Class 1 percentage shall be the full and fair cash value of the Class 1 property divided by the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the residential factor. In succeeding years, the rate of taxation shall be determined after Class 2 properties’ revenues have been determined.

(c) In the first year, the Class 2 percentage shall be the full and fair cash value of the Class 2 property divided by the sum of the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the difference between one hundred percent (100%) and the Class 1 percentage.

History of Section. P.L. 1984, ch. 11, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-20.6 — 44-5-20.9 Repealed.

[Repealed]

History of Section. P.L. 1988, ch. 21, § 1; Repealed by P.L. 2001, ch. 44, § 1, and by P.L. 2001, ch. 227, § 1, effective June 29, 2001, and July 13, 2001, respectively.

§ 44-5-20.10 Johnston — Property tax classification authorized.

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 commercial and industrial real estate and all residential real estate that consists of six (6) or more dwelling units;

(3) Class three: all ratable tangible personal property; and

(4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 1994, ch. 49, § 1; P.L. 2019, ch. 25, § 1; P.L. 2019, ch. 26, § 1; P.L. 2022, ch. 91, § 1, effective June 17, 2022; P.L. 2022, ch. 92, § 1, effective June 17, 2022.

§ 44-5-20.11 [Repealed.]

[Repealed]

History of Section. P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.

§ 44-5-20.12 [Repealed.]

[Repealed]

History of Section. P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.

§ 44-5-20.13 [Repealed.]

[Repealed]

History of Section. P.L. 1994, ch. 49, § 1; Repealed by P.L. 2019, ch. 25, § 2, effective June 13, 2019; P.L. 2019, ch. 26, § 2, effective June 13, 2019.

§ 44-5-20.13.1 Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston.

(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 death of all qualified owners, or by reason of transfer or conveyance; provided however, that any taxes so deferred shall contribute a lien against the real estate.

(b) For the purposes of this section the following definitions shall apply:

(1) “Senior citizen” means any Johnston resident who is sixty-five (65) years of age or older.

(2) “Disabled citizen” means a Johnston resident who has been determined to be totally disabled by the United States Social Security Administration.

(3) “Disabled Veteran” means a Johnston resident who is a veteran, and has been determined to be totally disabled by the United States Veterans Administrator.

(c) The town council for the town of Johnston shall by ordinance, establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.

History of Section. P.L. 2007, ch. 393, § 1; P.L. 2007, ch. 493, § 1.

§ 44-5-20.14, 44-5-20.15. Repealed

History of Section. P.L. 1994, ch. 94, § 1; repealed by P.L. 1995, ch. 254, § 1, effective retroactive to June 1, 1994.

§ 44-5-20.16 Smithfield — Property tax classification, levy determination and valuation.

(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 of the tax levy to be apportioned each class of property and shall apply tax rates sufficient to produce the proportion of the total tax levy.

(b) Classes of property.

(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.

(2) Class 2. Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units.

(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers subject in all respects to the requirements of § 44-5.3-3.

History of Section. P.L. 1994, ch. 94, § 1; P.L. 2016, ch. 309, § 1; P.L. 2016, ch. 322, § 1; P.L. 2025, ch. 350, § 1, effective July 1, 2025; P.L. 2025, ch. 351, § 1, effective July 1, 2025.

§ 44-5-20.17 Smithfield — Property tax classification — Tax levy determination.

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 rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1994, ch. 94, § 1.

§ 44-5-20.18 North Smithfield — Property tax classification.

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.

History of Section. P.L. 1994, ch. 221, § 1; P.L. 1996, ch. 404, § 34.

§ 44-5-20.19 North Smithfield — Property tax classification — List of ratable property.

(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 (5) dwelling units and all residential real estate that consists of six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes;

(2) Class 2: all commercial and industrial real estate and all residential real estate which consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;

(3) Class 3: all ratable tangible personal property;

(4) Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.

(c) Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.

(d) The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1 [repealed].

History of Section. P.L. 1994, ch. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.

§ 44-5-20.20 North Smithfield — Property tax classification — Duties of assessor.

(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 assessor shall apply different rates of taxation to each property class as set forth in § 44-5-20.19 to determine the tax due and payable on the property; provided, however, the rate for each class shall be uniform within each class; and for each year, Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.

History of Section. P.L. 1994, ch. 221, § 1; P.L. 2007, ch. 359, § 1; P.L. 2007, ch. 463, § 1.

§ 44-5-20.21 North Smithfield — Property tax classification — Tax levy determination.

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 apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1994, ch. 221, § 1.

§ 44-5-20.22 Cranston — Property tax classification.

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.

History of Section. P.L. 1996, ch. 75, § 1.

§ 44-5-20.23 Cranston — Property tax classification — List of ratable property.

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) Class 2: In the city of Cranston, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44.

History of Section. P.L. 1996, ch. 75, § 1.

§ 44-5-20.24 Cranston — Property tax classification — Duties of assessor.

(a) The assessor of the city of Cranston, 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, herein, and determine the assessed valuation of each property class.

(b) The assessor shall have the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, however, such rates of taxation shall be uniform.

History of Section. P.L. 1996, ch. 75, § 1.

§ 44-5-20.25 Cranston — Property tax classification — Tax levy determination.

The assessor of the city of Cranston shall provide to the city council of Cranston, a list containing the full and fair cash valuation of each property class, and with the approval of the city of Cranston city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1996, ch. 75, § 1.

§ 44-5-20.26 East Providence — Property tax classification — List of ratable property.

Upon adoption of a system of classification of taxable property by the city of East Providence, all ratable property in the city of East Providence shall be classified by the assessor as follows:

(1) Class 1: In the city of East Providence, all ratable real estate.

(2) Class 2: In the city of East Providence, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44 and tangible personal property.

History of Section. P.L. 1997, ch. 238, § 1.

§ 44-5-20.27 East Providence — Property tax classification — Duties of assessor.

(a) The assessor of the city of East Providence, 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, herein, and determine the assessed valuation of each property class.

(b) The assessor shall have the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, however, such rates of taxation shall be uniform.

History of Section. P.L. 1997, ch. 238, § 1.

§ 44-5-20.28 East Providence — Property tax classification — Tax levy determination.

The assessor of the city of East Providence shall provide to the city council of East Providence a list containing the full and fair cash valuation of each property class, and with the approval of the city of East Providence city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1997, ch. 238, § 1.

§ 44-5-20.29 Property tax classification — Lincoln — Tax levy determination.

(a) The assessor and finance director 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 rates sufficient to produce the proportion of the total tax levy.

(b) Classes of Property.

(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes. The existing homestead exemption authorized for residential properties shall continue in full force and effect.

(2) Class 2. Commercial and industrial real estate, and residential real estate of more than five (5) dwelling units.

(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).

(4) [Repealed by P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1, effective July 1, 2005].

History of Section. P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1; P.L. 2006, ch. 115, § 1; P.L. 2010, ch. 239, § 38.

§ 44-5-21 Repealed.

[Repealed]

History of Section. P.L. 1956, ch. 3714, § 2; G.L. 1956, § 44-5-21; R.P.L. 1957, ch. 142, § 1; P.L. 1977, ch. 276, § 1; Repealed by P.L. 1978, ch. 341, § 2 retroactive to January 1, 1978 for the excise to be levied in 1979.

§ 44-5-22 Certification of tax roll.

The tax levy shall be applied to the assessment roll and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance, not later than the next succeeding August 15. For assessment date December 31, 2016, all certified tax rolls submitted to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance shall be calculated in a manner that is consistent with any 2017 amendments to the motor vehicle excise tax laws not later than August 31, 2017. For assessment date December 31, 2016, in the event that a city, town, or fire district has certified tax rolls to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance prior to the enactment of any amendment to the motor vehicle excise tax laws in 2017, said city, town, or fire district shall submit to the city or town clerk, city or town treasurer or tax collector, as the case may be, and to the department of revenue division of municipal finance an amended certified tax roll the calculation of which is consistent with any amendments to the motor vehicle tax laws in 2017 not later than September 15, 2017. In the case of a fire district, the tax levy shall be applied to the assessment roll and the resulting tax roll certified by such fire district’s tax assessor, treasurer, or other appropriate fire district official to the town clerk, town treasurer, tax assessor or tax collector, as the case may be, and to the department of revenue, division of municipal finance, not later than thirty (30) business days prior to its annual meeting.

History of Section. G.L. 1938, ch. 31, § 6½; P.L. 1949, ch. 2330, § 6; G.L. 1956, § 44-5-22; P.L. 1966, ch. 245, § 6; P.L. 1967, ch. 191, § 3; P.L. 2007, ch. 252, § 3; P.L. 2007, ch. 292, § 3; P.L. 2011, ch. 151, art. 12, § 16; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2017, ch. 302, art. 11, § 1.

§ 44-5-23 Assessment of back taxes on real estate.

If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.

History of Section. P.L. 1911, ch. 732, § 1; G.L. 1923, ch. 60, § 25; G.L. 1938, ch. 31, § 24; G.L. 1956, § 44-5-23.

§ 44-5-24 Notice and procedure for collection of back taxes.

(a) The assessors of taxes shall give notice of the proposed assessment or reassessment of any real estate for any previous year or years to all persons liable to the tax in the manner provided in this chapter for the levy and assessment of taxes. The notice shall contain a general description of the real estate and state the year or years for which the real estate is liable to assessment or reassessment and the name or names of the person or persons liable to assessment or reassessment, and shall require every person so liable to bring in to the assessors a true and exact account of real estate owned by him or her in the previous year or years, describing the real estate and specifying the value of every parcel of the real estate at the time of the general assessment of property in previous year or years, and like proceedings for the collection of any and all taxes shall be taken as is provided in chapters 7 — 9 of this title for the collection of taxes, and all the provisions of chapters 2 — 9 of this title, so far as applicable and consistent herewith, shall apply to every assessment of taxes for the previous year and to the collection of the taxes, except that no lien for the collection of any tax for a previous year shall attach to any real estate which has been aliened by the person liable to the tax prior to the giving of the notice, and no lien thereon which lawfully attached prior to the giving of the notice shall be prejudiced thereby.

(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.

History of Section. P.L. 1911, ch. 732, § 2; G.L. 1923, ch. 60, § 26; G.L. 1938, ch. 31, § 25; G.L. 1956, § 44-5-24; P.L. 1987, ch. 120, § 1.

§ 44-5-25 Vessels engaged in foreign commerce — Taxation.

The registered owners of every ship or vessel engaged in foreign commerce shall, on or before February 1 in each year, make a statement, in writing, to the town treasurer of the town where the ship or vessel is registered, of the net profits earned by the ship or vessel for the year ending on December 31 next preceding, and shall submit to the examination on oath by the treasurer as he or she deems necessary for the verification of the truth of the statement. Interest on the vessels and extraordinary repairs shall not be deducted from the earnings in making up the statement; and the owners shall pay to the town treasurer for the use of the town a tax of one percent (1%) on the net earnings; and in case the owners make the return and pay the tax provided in this section, they are subject to no other taxation on the property. Vessels are deemed to be engaged in foreign commerce in case three-fourths (¾) of their earnings in any year have been received in foreign trade.

History of Section. G.L. 1896, ch. 46, § 13; G.L. 1909, ch. 58, § 13; G.L. 1923, ch. 60, § 13; G.L. 1938, ch. 44, § 1; G.L. 1956, § 44-5-25.

§ 44-5-25.1 Houseboats — Taxation — Definitions.

All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, “houseboat” means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; “local tax assessor”, for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.

History of Section. P.L. 1981, ch. 370, § 1.

§ 44-5-26 Petition in superior court for relief from assessment.

(a) Any person aggrieved on any ground whatsoever by any assessment of taxes against him or her in any city or town, or any tenant or group of tenants, of real estate paying rent therefrom, and under obligation to pay more than one-half (½) of the taxes thereon, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, file an appeal in the local office of tax assessment; provided, if the person to whom a tax on real estate is assessed chooses to file an appeal, the appeal filed by a tenant or group of tenants will be void. For the purposes of this section, the tenant(s) has the burden of proving financial responsibility to pay more than one-half (½) of the taxes. The assessor has until December 31 of that year to review appeals, render decisions, and notify taxpayers of the decisions. The taxpayer, if still aggrieved, after the decision by the tax assessor, or in the event that the assessor does not render a decision by December 31, but not less than forty-five (45) days after the appeal was filed, may appeal to the local tax board of review; provided; however, appeals to the local tax board of review are to be filed not more than thirty (30) days after the assessor renders a decision and notifies the taxpayer thereof, or if the assessor does not render a decision by December 31, not later than January 31 of the next year. The local tax board of review shall, within ninety (90) days of the filing of the appeal, hear the appeal and render a decision within forty-five (45) days of the date of the close of the hearing.

(b) Appeals to the local office of tax assessment are to be on an application form which has been approved by the department of revenue in consultation with the Rhode Island League of Cities and Towns. In the event of an appeal to the local tax board of review, the taxpayer or the local office of tax assessment at the request by the taxpayer, shall forward the application form to the local tax board of review within the time period set forth in this section.

(c) Said application must include:

(1) The applicant’s opinion of value, fair market value, class, and assessed value of said property as of December 31 of the year of the last update or revaluation for real estate and as of December 31 of the tax year for tangible personal property; and

(2) For income-producing residential real estate of six (6) units or more, and commercial, industrial, or mixed-use real estate, fifty percent (50%) or more of which real estate was leased, or was available to be leased, in an arm’s length transaction during the prior year, a statement of rental income and related expenses, if any, for said real estate. Said statement of income and expenses shall cover the most recent twelve-month (12) period preceding said December 31 date; provided, however, if such a statement of income and expenses is not yet available for said most recent twelve-month (12) period, the statement of income and expenses covering the next most recent twelve-month (12) period preceding said December 1 date shall be provided.

(d) Said application form shall provide that the applicant may file a single appeal for multiple parcels of real estate if such parcels are contiguous and used as an aggregate site.

(e) Said application form shall also notify applicants that any global extension granted pursuant to subsection (h) of this section will be posted on the department of revenue, division of municipal finance website.

(f) Failure to provide such statement of income and expenses shall be grounds for denial of the appeal and such taxpayer shall not have the right to petition for relief in the superior court.

(g) If a person has not filed a required account for tangible personal property, or filed an appeal first with the local office of tax assessment and then the local tax board of review, that person shall not have the benefit of the remedy provided in this section and/or in §§ 44-5-27 — 44-5-31, unless the tax assessed is illegal in whole or in part; and that person’s remedy is limited to a review of the assessment with respect to the illegal tax.

(h) The assessor for any city or town may request and receive from the director of the department of revenue one or more ninety-day (90) global extensions of time (i.e., extensions which include all such appeals pending before the local tax board of review) to the December 31 date referenced in subsection (a) of this section. All such extensions shall be in writing and posted on the department of revenue, division of municipal finance website.

(i) In the event that the local tax board of review does not hear a matter within ninety (90) days of the filing of the appeal or, after the close of the hearing does not render a written decision within forty-five (45) days of the date of the close of the hearing and there is no global extension in effect, the city or town may request and receive from the director of the department of revenue one or more extensions of time to either hear the matter and/or render a decision. The local board of review shall notify the taxpayer in the event the director of the department of revenue grants a city or town’s request for an extension to hear the taxpayer’s appeal and/or render a decision thereon. Nothing herein shall prevent the local tax board of review and the taxpayer from mutually agreeing to an extension of time for the matter to be heard and/or decision rendered.

(j) Any person still aggrieved on any ground whatsoever by an assessment of taxes against him or her in any city or town may file, within thirty (30) days of the tax board of review’s written decision and notice thereof, or in the event that the board has neither held a hearing nor issued a decision within the above referenced time frames and has not sought and received an extension of time from the director of the department of revenue to do so, a petition in a superior court for the county in which the city or town lies for relief from the assessment. The assessor of taxes of the city or town in office at the time the petition is filed shall be named as a respondent in said action.

(k) The petition and accompanying summons/citation shall be served upon the assessors in the manner set forth in rule 4 of the Rhode Island superior court rules of civil procedure governing service of process.

( l ) A plaintiff may amend a petition filed in the superior court seeking relief from a tax assessment so as to include an appeal of the assessment of the same real estate for tax years subsequent to the tax year which is the subject of said petition but prior to the tax year covered by the next revaluation, statistical revaluation or update. Such amendment must be filed on or before November 15 of the tax year for which the relief is being sought. Said taxpayer shall not be required to first file an appeal with either the local tax assessor or local tax board for such tax years prior to amending said petition.

(m) A petitioner may file a single petition for multiple parcels of real estate if those parcels are contiguous and used as an aggregate site.

History of Section. G.L. 1896, ch. 46, § 15; C.P.A. 1905, § 1099; G.L. 1909, ch. 58, § 15; G.L. 1923, ch. 60, § 15; P.L. 1932, ch. 1945, § 4; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch. 31, § 14; G.L. 1956, § 44-5-26; P.L. 1968, ch. 163, § 2; P.L. 1988, ch. 130, § 1; P.L. 1997, ch. 127, § 1; P.L. 1999, ch. 485, § 1; P.L. 2001, ch. 365, § 1; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.

§ 44-5-27 Exclusiveness of remedy by petition.

The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or possessed any ratable estate at all, except that, in a proper case, the taxpayer may invoke the equity jurisdiction of the superior court; provided, that the complaint is filed within three (3) months after the last day appointed for the payment, without penalty, of the tax, or the first installment of the tax, if it is payable in installments. A taxpayer alleging an illegal or void tax assessment against him or her is confined to the remedies provided by § 44-5-26, except that the taxpayer is not required to file an appeal with the local assessor.

History of Section. G.L. 1923, ch. 60, § 15; P.L. 1935, ch. 2260, § 4; G.L. 1938, ch. 31, § 14; G.L. 1956, § 44-5-27; P.L. 1989, ch. 422, § 1.

§ 44-5-28 Collection proceedings not stayed by petition.

No petition shall, before judgment, stay any proceedings for collecting the tax.

History of Section. G.L. 1896, ch. 46, § 19; G.L. 1909, ch. 58, § 19; G.L. 1923, ch. 60, § 19; G.L. 1938, ch. 31, § 18; G.L. 1956, § 44-5-28.

§ 44-5-29 Service and return of citation — Procedural rules — Jurisdiction of court.

The citation shall be made returnable and shall be served in like manner as a writ of summons, and the petition is subject to all provisions of law as to time for pleading, assignment day, and all other incidents applicable to an action at law originally commenced in the superior court; and the court has exclusive original jurisdiction of all petitions, notwithstanding that the amount involved does not exceed one thousand dollars ($1,000).

History of Section. G.L. 1896, ch. 46, § 16; C.P.A. 1905, § 1100; G.L. 1909, ch. 58, § 16; G.L. 1923, ch. 60, § 16; G.L. 1938, ch. 31, § 15; G.L. 1956, § 44-5-29.

§ 44-5-30 Judgment on petition.

(a) On the trial of the petition, either with or without a jury, it appears that the taxpayer’s real estate, tangible personal property, or intangible personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed, or illegally taxed, with their costs, be deducted from their tax; but if the taxpayer’s tax be paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which the petitioner has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury.

(b) If, however, on the trial of the petition related to tangible personal property and/or real estate, either with or without a jury, it appears that as it relates to tangible personal property the taxpayer has failed to file a required account or has fraudulently concealed or omitted any information from their account, or if it appears that the assessors have not assessed either the taxpayer’s tangible personal property or real estate at a value in excess of the provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have judgment and execution for their costs.

History of Section. G.L. 1896, ch. 46, § 17; G.L. 1909, ch. 58, § 17; G.L. 1923, ch. 60, § 17; P.L. 1932, ch. 1945, § 5; G.L. 1938, ch. 31, § 16; G.L. 1956, § 44-5-30; P.L. 1960, ch. 52, § 32 (unconstit.); P.L. 1961, ch. 3, § 1; P.L. 1968, ch. 163, § 3; P.L. 2021, ch. 121, § 1, effective July 2, 2021; P.L. 2021, ch. 122, § 1, effective July 2, 2021; P.L. 2025, ch. 181, § 1, effective June 24, 2025; P.L. 2025, ch. 182, § 1, effective June 24, 2025.

§ 44-5-31 [Repealed.]

[Repealed]

History of Section. G.L. 1896, ch. 46, § 18; G.L. 1909, ch. 58, § 18; G.L. 1923, ch. 60, § 18; P.L. 1932, ch. 1945, § 6; P.L. 1935, ch. 2260, § 5; G.L. 1938, ch. 31, § 17; G.L. 1956, § 44-5-31; P.L. 1968, ch. 163, § 4; repealed by P.L. 2025, ch. 181, § 2, effective June 24, 2025; repealed by P.L. 2025, ch. 182, § 2, effective June 24, 2025.

§ 44-5-31.1 Burrillville — Judgment.

Notwithstanding any provision contained in § 9-21-10, in any tax assessment appeal or civil action brought pursuant to the applicable provisions of chapter 44-5 in which a verdict is rendered or a decision made for pecuniary damages, the amount of interest which shall be included in addition to the judgment entered therein shall not exceed the sum of one hundred thousand dollars ($100,000).

History of Section. P.L. 2013, ch. 244, § 1; P.L. 2013, ch. 493, § 1.

§ 44-5-32 Execution and filing of assessment.

The assessors, on completing an assessment, shall date and sign it and deposit it in the office of the city or town clerk.

History of Section. G.L. 1896, ch. 46, § 20; G.L. 1909, ch. 58, § 20; G.L. 1923, ch. 60, § 20; G.L. 1938, ch. 31, § 19; G.L. 1956, § 44-5-32.

§ 44-5-33 Copy of assessment to treasurer.

The city or town clerk shall make a copy of the assessment and deliver it to the city or town treasurer.

History of Section. G.L. 1896, ch. 46, § 21; G.L. 1909, ch. 58, § 21; G.L. 1923, ch. 60, § 21; G.L. 1938, ch. 31, § 20; G.L. 1956, § 44-5-33.

§ 44-5-34 Warrant for collection.

The city or town treasurer shall issue and affix to the copy of the assessment a warrant under his or her hand, and which does not need to be under seal, directed to the collector of taxes of the city or town, commanding him or her to proceed and collect the several sums of money expressed in the warrant, of the persons and estates liable for this money, by the time directed by the city or town, and to pay over the sums to him or her or to his or her successor in office. Whenever any city or town elects its city or town treasurer as collector of taxes for the city or town, the warrant shall be issued to the city or town treasurer as collector of taxes by the city or town clerk.

History of Section. G.L. 1896, ch. 46, § 22; G.L. 1909, ch. 58, § 22; G.L. 1923, ch. 60, § 22; G.L. 1938, ch. 31, § 21; G.L. 1956, § 44-5-34.

§ 44-5-35 Providence — Collection procedure.

In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Providence shall, on completing the assessment, date and sign the assessment, and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.

History of Section. G.L. 1896, ch. 46, § 23; G.L. 1909, ch. 58, § 23; G.L. 1923, ch. 60, § 23; G.L. 1938, ch. 31, § 22; G.L. 1956, § 44-5-35.

§ 44-5-36 Pawtucket — Collection procedure.

In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Pawtucket shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by direction of the city council.

History of Section. G.L. 1896, ch. 46, § 24; P.L. 1897, ch. 466, § 1; P.L. 1907, ch. 1425, § 1; G.L. 1909, ch. 58, § 24; G.L. 1923, ch. 60, § 24; G.L. 1938, ch. 31, § 23; G.L. 1956, § 44-5-36.

§ 44-5-37 Cranston — Collection procedure.

In lieu of the provisions of §§ 44-5-32 — 44-5-34, the assessors of taxes in the city of Cranston shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.

History of Section. G.L. 1938, ch. 31, § 23½; P.L. 1940, ch. 923, § 1; G.L. 1956, § 44-5-37.

§ 44-5-38 Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer.

Tangible personal property consisting of manufacturing machinery and equipment acquired, owned, or used by a manufacturer is subject to taxation at a uniform rate of assessment not to exceed fifty percent (50%) of the full and fair cash value of the property. The levy and assessment of the tax upon the manufacturer’s manufacturing machinery and equipment is subject to, and limited to, the following:

(1)(i) Assessment and levy on manufacturer’s machinery and equipment. In assessing the valuation of the property and apportioning the levy of the tax on December 31, 1968, the assessors in the several cities and towns shall not exceed seventy-five percent (75%) of the total adjusted levy on the machinery, equipment, and inventories of all manufacturers of the city or town as established by the division of local and metropolitan government using the levy based on the assessment of the city or town as of December 31, 1966. In apportioning the levy as established in this subdivision, the assessor may add to the total adjusted levy, the increase in levy on manufacturer’s machinery, equipment, and inventory occasioned by manufacturers found to be operating but not taxed in the city or town as of December 31, 1966, or who have located in the city or town since that date.

(ii) In apportioning the levy of the tax on manufacturers’ machinery and equipment within a city or town for fiscal years ending after December 31, 1969, the assessors of any city or town shall apportion the levy of the tax in an amount not to exceed one hundred three and one-half percent (103.5%) of the total adjusted levy on manufacturer’s machinery and equipment for the next prior fiscal year. In apportioning the levy of the tax, as provided in this subdivision, the assessors of any city or town may add to the total adjusted levy for the next prior fiscal year, the increase in levy on manufacturer’s machinery and equipment occasioned by manufacturers who have located or who have increased investment within the meaning of subdivision (3) in the city or town since the date of the next prior assessment.

(2)(i) Assessment and levy on individual manufacturers. In assessing the valuation of the property and apportioning the levy of the tax on December 31, 1968, the assessors of the several cities and towns shall not exceed seventy-three and one-half percent (73.5%) of the adjusted levy of the tax on the machinery, equipment, and inventory of any manufacturer of the city or town for the next prior year. If the application of the preceding provision results in the total tax levy thus obtained on manufacturers’ machinery and equipment of a city or town for the year for which the date of assessment of valuations was December 31, 1968, as the assessment of valuations is established under the provisions of the first paragraph of this section, being less in amount than the amount of the total adjusted levy as computed in accordance with the seventy-five percent (75%) limitation prescribed under the provisions of paragraph (1)(i) of this section, the assessor of the city or town, for the purpose of bringing the total levy on the machinery and equipment to an amount not exceeding the amount of the total adjusted levy as computed by the seventy-five percent (75%) limitation, may apply the amount of the total adjusted tax levy, as was thus limited and computed under the provisions of paragraph (1)(i) of this section, to the total assessed valuation as of December 31, 1968, as the valuation is established under the provisions of the first paragraph of this section, on the machinery and equipment of all manufacturers of the city or town, and apply the resulting classified tax rate to the assessed valuations as of December 31, 1968, on the machinery and equipment of each manufacturer of the city or town.

(ii) In assessing the valuation of the property and apportioning the levy of the tax for fiscal years ending after December 31, 1969, the assessors of the several cities and towns shall not exceed one hundred five percent (105%) of the adjusted levy of the tax on the machinery and equipment of any manufacturer for the next prior fiscal year.

(3) As to the property constituting an increase in investment, the limitations fixed in subdivisions (1) and (2) of this section do not apply to that portion of the tax levy on a manufacturer derived from a substantial increase in investment in additional machinery and equipment or that portion of the tax levy applicable to the property not previously taxed in the city or town. For the purposes of this section, “substantial” means an investment in any one year equal to at least fifteen percent (15%) of the sum of net book value plus accumulated reserves for depreciation of other machinery and equipment of the manufacturer within the city or town.

(4) When a city or town has completed a revaluation of all ratable property by independent professional appraisers since December 31, 1966, the assessor of the city or town shall, in applying the preceding limitations, employ the levy and assessment made for the fiscal year immediately following the completion of the revaluation in lieu of the base established as previously established by the division of local and metropolitan government; provided, that a base year later than a fiscal year commencing in 1969 is not employed.

(5) Nothing in this section affects any agreement for the stabilization or exemption of local taxes entered into under the provisions of § 44-3-9; provided, that any agreement may be modified to take into account the effect of § 44-11-2 by the city or town council and the manufacturer without the necessity of meeting the criteria and complying with the procedures established in § 44-3-9. Upon the expiration of any existing agreement, the tax on the property consisting of manufacturers’ machinery, equipment, and inventory formerly stabilized or exempted under the agreement shall be based upon a new assessment complying with all the terms of this section.

(6) Each city or town has the option of using its general property tax rate in computing its levy on machinery and equipment of manufacturers or any separate rate, which it deems appropriate subject to the restrictions established in this section.

(7)(i) In order to assess accurately the impact of the provisions of this section upon the several cities and towns and to provide necessary information for that purpose, each manufacturer subject to taxation in any city or town shall submit to the division of local and metropolitan government on or before October 1, 1966, a declaration report on the value of machinery and equipment for each city or town in which the manufacturer is located; the declaration reports shall be submitted on a form designed and furnished by the division and shall provide for inclusion of the net book value and the accumulated reserve for depreciation of machinery and equipment subject to local taxation, all as reported in the manufacturers’ most recent Rhode Island corporate tax return. The declaration report shall cover the most recent fiscal year of the taxpayer for which the due date for the filing of a corporate tax return with the tax administrator is prior to the date prescribed in this section for filing the report; provided, that where a manufacturer files a corporate tax return with the tax administrator on or prior to the date of October 1 for the fiscal year, the manufacturer shall file the declaration report on or before October 1.

(ii) On or before October 1, 1968, and annually thereafter, each manufacturer shall file with the office of the assessor of the city or town in which the property is situated, a declaration report, as described in paragraph (1)(i) of this section, on a form prescribed by the department of revenue and furnished to the local assessors. All reports shall be treated confidentially by the assessor and employed by him or her for assessment purposes only.

(iii) Failure to submit a declaration report to either the department of revenue or the tax assessor of any city or town as required in subdivision (1)(i) subjects the manufacturer to a penalty not to exceed ten percent (10%) of the tax on machinery and equipment payable at the time when the taxes are due and payable as an addition to the tax due in the next succeeding year and the penalty shall be so identified and listed on the tax roll. Should a manufacturing establishment fail to submit a declaration report for a second successive year, it is subject to a penalty not to exceed twenty-five percent (25%) of its tax on machinery and equipment, payable as prescribed; should a manufacturing establishment fail for a third successive year to file the declaration report it is subject to a penalty not to exceed fifty percent (50%) of the tax on its machinery and equipment, payable as prescribed; for subsequent successive years, failure to file the declaration report subjects the manufacturing establishment to a penalty not to exceed fifty percent (50%) of its tax on machinery and equipment, payable as prescribed. As to any manufacturer failing to file a declaration report with the local assessor as required in this section, the limitation of paragraph (2)(ii) of this section shall not take effect until the assessment date next following the date upon which the manufacturer first files a report with the assessor. In lieu of the declaration report, any manufacturer subject to taxation for the first time in any city or town of this state shall submit the information that is necessary to establish its initial tax base and, in subsequent years, shall file the declaration report.

(8) In any case where the assessor of any city or town has reason to doubt the veracity of the contents of any declaration report so filed, the report may be submitted to the department of revenue, which shall compare the information contained in the report with information on file with the division of taxation and advise the assessor as to the veracity of the report.

(9) A manufacturer who stores or keeps on hand raw materials, work in process, and his or her finished products in a storage place (as distinguished from finished products which he or she holds for retail sale in any retail establishment operated by him or her) in a city or town other than that in which his or her manufacturing plant is located shall file on or before March 15, 1969, and annually thereafter on or before each succeeding March 15, an inventory report on a form prescribed and furnished by the department of revenue through the assessor, with the assessor of the city or town where the raw materials and finished products are stored. The assessor of each city or town shall notify all manufacturers of the city or town of the requirement for filing the reports by publication in a newspaper of general circulation in the city or town during the month of January, 1969, and during the same month in each year thereafter. The report shall contain a true account of the raw materials, work in process, and finished products that were manufactured by him or her in this state as well as any other merchandise owned or possessed by him or her in the city or town on December 31 next preceding the date specified for the filing of the inventory report. The report must describe and specify the value of the raw materials, work in process, and finished products that were manufactured as already stated and also the value of all other merchandise stored in the city or town. Any manufacturer who fails or refuses to file any inventory report at the time and in the manner prescribed in this section is deemed to have waived the tax exemption provided for on the raw materials, work in process, and finished products thus stored, whereupon, and notwithstanding the provisions of § 44-3-3(20), the property is subject to taxation like all other taxable property. The provisions of this subdivision shall not be construed to repeal § 44-5-15 or to limit the application of its provisions.

(10) A manufacturer who operates storage facilities for the storage of his raw materials, work in process, and finished products in a city or town other than that in which his or her manufacturing plant is located shall set forth in the declaration report, as and in the manner prescribed in subdivision (7) of this section to be filed with the assessor of the city or town where the storage facilities are located, any machinery and equipment owned or possessed by him or her which is situated in or upon the storage facilities for use in the operation of the storage facilities, or held there for use in the operation of the manufacturing plant.

(11) The restrictions contained in this chapter shall not apply to the portion of the tax, if any, assessed by the city or town for the purpose of paying the indebtedness of the city or town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city or town, and the interest thereon; and for appropriation to any sinking fund of the city or town (which portion of the tax is paid in full).

(12) Any person who hires a person from public supported programs for persons with disabilities and rehabilitated, shall receive a five hundred dollar ($500) credit per person hired; provided, that the number of the persons increases the number of full-time employees by three percent (3%) of the total numbers of persons employed the previous year.

(13) For purposes of this subdivision, in determining the total amount of the tax levy on manufacturing machinery and equipment owned or used by a manufacturer on December 31, 1973, the assessors in the several cities and towns shall not exceed ninety percent (90%) of the levy on the class of property made as of December 31, 1972; thereafter annually commencing in 1974 on December 31, the assessors shall reduce the levy on the class of property whether or not acquired subsequent to December 31, 1972, except as provided in this section, as follows: to eighty percent (80%) of the December 31, 1972, levy on December 31, 1974; to seventy percent (70%) of the December 31, 1972, levy on December 31, 1975; to sixty percent (60%) of the December 31, 1972, levy on December 31, 1976; to fifty percent (50%) of the December 31, 1972, levy on December 31, 1977; to forty percent (40%) of the December 31, 1972, levy on December 31, 1978; to thirty percent (30%) of the December 31, 1972, levy on December 31, 1979; to twenty percent (20%) of the December 31, 1972, levy on December 31, 1980; to ten percent (10%) of the December 31, 1972, levy on December 31, 1981 and to continue at ten percent (10%) of the December 31, 1972, levy on December 31, 1982; and to five percent (5%) of the December 31, 1972, levy on December 31, 1983; and thereafter the property is exempt from taxation.

History of Section. P.L. 1966, ch. 245, § 4; P.L. 1966, ch. 287, §§ 2, 4; P.L. 1967, ch. 191, § 5; P.L. 1974, ch. 127, § 1; P.L. 1974, ch. 200, art. 1, § 1; P.L. 1976, ch. 131, § 2; P.L. 1982, ch. 199, § 2; P.L. 1983, ch. 167, art. 9, § 1; P.L. 1984, ch. 150, § 5; P.L. 1988, ch. 84, § 95; P.L. 1999, ch. 83, § 124; P.L. 1999, ch. 130, § 124; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-38.1 Repealed.

[Repealed]

History of Section. P.L. 1974, ch. 200, art. 1, § 2; P.L. 1983, ch. 167, art. IX, § 1; P.L. 1984, ch. 150, § 6; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.

§ 44-5-39 Land use change tax.

(a) After May 15, 1980, when land classified as farm, dairy farm, forest, or open space land and assessed and taxed under the provisions of § 44-5-12 is applied to a use other than as farm, dairy farm, forest, or open space, or when the land owner voluntarily withdraws that classification, it shall be subject to additional taxes, subsequently referred to as a land use change tax. The tax is at the following rate:

(1) Ten percent (10%) of the then fair market value of the land if the use is changed or classification is withdrawn during the first six (6) years of classification.

(2) Nine percent (9%) of the then fair market value of the land if the use is changed or classification is withdrawn during the seventh (7th) year of classification.

(3) Eight percent (8%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eighth (8th) year of classification.

(4) Seven percent (7%) of the then fair market value of the land if the use is changed or classification is withdrawn during the ninth (9th) year of classification.

(5) Six percent (6%) of the then fair market value of the land if the use is changed or classification is withdrawn during the tenth (10th) year of classification.

(6) Five percent (5%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eleventh (11th) year of classification.

(7) Four percent (4%) of the then fair market value of the land if the use is changed or classification is withdrawn during the twelfth (12th) year of classification.

(8) Three percent (3%) of the then fair market value of the land if the use is changed or classification is withdrawn during the thirteenth (13th) year of classification.

(9) Two percent (2%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fourteenth (14th) year of classification.

(10) One percent (1%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fifteenth (15th) year of classification. No tax shall be imposed by the provisions of this section following the end of the fifteenth (15th) year of classification.

(b) Owners of land classified as farmland or dairy farmland who have held title to the land, and where the land has been farmed or used as a dairy farm for five (5) years previous to classification, are liable for a land use change tax of:

(1) Ten percent (10%) of the then fair market value of the land if the use is changed or classification is withdrawn during the first (1st) year of classification.

(2) Nine percent (9%) of the then fair market value of the land if the use is changed or classification is withdrawn during the second (2nd) year of classification.

(3) Eight percent (8%) of the then fair market value of the land if the use is changed or classification is withdrawn during the third (3rd) year of classification.

(4) Seven percent (7%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fourth (4th) year of classification.

(5) Six percent (6%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fifth (5th) year of classification.

(6) Five percent (5%) of the then fair market value of the land if the use is changed or classification is withdrawn during the sixth (6th) year of classification.

(7) Four percent (4%) of the then fair market value of the land if the use is changed or classification is withdrawn during the seventh (7th) year of classification.

(8) Three percent (3%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eighth (8th) year of classification.

(9) Two percent (2%) of the then fair market value of the land if the use is changed or classification is withdrawn during the ninth (9th) year of classification.

(10) One percent (1%) of the then fair market value of the land if the use is changed or classification is withdrawn during the tenth (10th) year of classification. No tax shall be imposed by the provisions of this section following the end of the tenth year of classification.

History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3; P.L. 2021, ch. 182, § 2, effective July 6, 2021; P.L. 2021, ch. 183, § 2, effective July 6, 2021.

§ 44-5-39.1 Recording required.

No tax provided for in § 44-5-39 constitutes a valid lien upon any parcel of real estate classified as farm, forest, or open space unless notice of the classification of the real estate has been filed by the tax assessor with the recorder of deeds of the city or town in which the real estate is located. There is no recording fee collected for the recording of the notice.

History of Section. P.L. 1986, ch. 41, § 1.

§ 44-5-40 Procedures for collecting land use change tax.

(a) When a change in the use of the land occurs the assessor shall record in the land evidence records a notice of the change in use, stipulating on the land evidence records, a description of the property, its plat and lot number (if any), the fair market value, and the amount of taxes due. Similar notices shall be mailed to the present owner of the property and the director of environmental management by registered or certified mail within twenty-four (24) hours of the recording. The tax constitutes a lien on the property at the time of recording the notice of land use change and the tax becomes due and payable in full within ninety (90) days of the date of recording. The lien continues in effect until the taxes are paid in full. Every city and town shall make provisions for the payment in installments of any land use change tax, permitting persons to pay the tax in equal quarterly installments, with the final quarter to be paid in full within one year of the date when the change of use notice is recorded, as prescribed in this subsection. Failure by the owner to pay the taxes in a timely manner as prescribed in this subsection allows the tax collector to advertise and sell the property in the same manner as prescribed in chapter 9 of this title.

(b) The board of assessment review of any city or town, or the city or town council if there is no board of review in any city or town, has the authority to hear and consider the appeal of any property owner concerning the fair market value placed on his or her land by the assessor, and if it appears that the land has been appraised in excess of its fair market value at the time of the change in use, the board or council has the power to change the value of the land and adjust the land use change tax applied to the land according to the schedule prescribed in § 44-5-39.

History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.

§ 44-5-41 Condemnation not to result in land use change tax.

The taking of land which is being valued, assessed, and taxed as farm, forest, or open space land pursuant to the provisions in § 44-5-12 by right of eminent domain does not subject the land so taken to the land use change tax imposed by § 44-5-39.

History of Section. P.L. 1968, ch. 288, § 4; P.L. 1980, ch. 252, § 3.

§ 44-5-42 Exemption of certain farm property.

(a) All farm machinery, including motor vehicles with farm registration plates, is exempt from taxation; provided, that any town or city is entitled to reimbursement by the state in an amount equal to the amount levied on the value of the farm machinery in excess of the value of ten thousand dollars ($10,000.00) based upon assessments on December 31, 1982.

(b) Livestock and poultry which are actually and exclusively used in farming, when owned and kept in this state by any farmer or group of farmers operating as a unit, a partnership, or a corporation, a majority of the stock of which corporation is held by members of a family actively engaged in farm operations, are exempt from local property taxation; provided, that the principal means of livelihood of each farmer whether operating individually or as one of a group, partnership or corporation is derived from the farming operation. Only one exemption is allowed to each farmer, group of farmers, partnership, or corporation.

(c) Richmond. All real property including all real estate, buildings and improvements on the property which is not used for a personal residence and is actually and exclusively used in farming by a qualified farmer may be exempted from taxation by the town of Richmond. For purposes of this section, a “qualified farmer” is an individual, partnership or corporation who operates a farm and has filed a 1040F U.S. Internal Revenue form or similar document with the Internal Revenue Service, has a state of Rhode Island farm tax number, and has earned at least ten thousand dollars ($10,000) gross income on farm products in each of the preceding three (3) years, property defined as either farm, forest or open space land, pursuant to chapter 27 of this title. Any sale of exempted land, or portion of the land, incurs at the time of sale a penalty of twice the total amount of taxes exempted. The assessed penalty is due and payable to the town of Richmond, which would grant the exemption at the time of sale of the property. A sale of land to another qualified farmer or use according to this section is exempted from the penalty.

(d) Any taxpayer or owner which allows its real property to be used by a qualified owner in a manner consistent with use defined in subsection (c) may be eligible for the exemption established by this section for the duration of use by a qualified farmer. The tax assessor may prorate the exemption according to actual use. The tax assessor may require evidence of actual use, including, but not limited to, a lease, to substantiate the exemption.

(e) Cities and towns may tax farm buildings at a rate that reflects the actual costs incurred by the city or town in services to those buildings.

(f) All greenhouses constructed after January 1, 2006, or altered or repaired after January 1, 2006, where the cost of the alterations or repairs is equal to or greater than fifty percent (50%) of the physical value of the greenhouse, are exempt from taxation, provided that the greenhouse is used solely as an agriculture growing structure and provided further that the owner of the greenhouse operates a farm, has filed a 1040F, and has a current, valid Level II certificate of exemption as provided for in § 44-18-30.

History of Section. P.L. 1972, ch. 189, § 1; P.L. 1984, ch. 245, art. X, § 1; P.L. 1984, ch. 348, § 1; P.L. 1988, ch. 84, § 95; P.L. 1996, ch. 207, § 1; P.L. 2001, ch. 81, § 1; P.L. 2001, ch. 255, § 1; P.L. 2006, ch. 535, § 1; P.L. 2006, ch. 536, § 1.

§ 44-5-42.1 Repealed.

[Repealed]

History of Section. P.L. 1984, ch. 245, art. X, § 1; Repealed by P.L. 1987, ch. 118, art. 7, § 3, effective June 22, 1987.

§ 44-5-43 Definitions.

(a) As used in this chapter, the following terms are defined as follows:

(1) “Assessment ratio study” means the process of comparing, on a sampling basis, the current market values of properties to their assessed valuations, and of applying statistical procedures to determine assessment levels and to measure the nonuniformity of assessments.

(2) “Department” means the department of revenue.

(3) “Russell index of inequality” is that percentage obtained from the relation between the average absolute deviation of assessment ratios and the average ratio of assessment, and formulated as follows:

(b) Average absolute deviation of assessment ratios divided by the average assessment ratio = Russell index of inequality.

History of Section. P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2010, ch. 239, § 38.

§ 44-5-44 Collection and publication of property tax data.

(a) The department of revenue shall annually make and publicly issue comprehensive assessment ratio studies of the average level of assessment and the degree of assessment uniformity within each town and city. The department of revenue shall also annually compute and publicly issue the Russell Index of Inequality within each town and city.

(b) The department of revenue shall require assessors and other officers to report to it data on assessed valuations and other features of the property tax for the periods and in the form and content that the department of revenue requires. The department of revenue shall construct and maintain its system for the collection and analysis of property tax facts to enable it to make intrastate comparisons as well as interstate comparisons based on property tax and assessment ratio data compiled for other states by the United States Bureau of the Census or any agency successor to the Bureau.

History of Section. P.L. 1979, ch. 298, § 5; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-45 Severability of §§ 44-5-43 — 44-5-45.

The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of §§ 44-5-43 — 44-5-45.

History of Section. P.L. 1979, ch. 298, § 6.

§ 44-5-46 Severability.

If any clause, sentence, paragraph, or part of this chapter shall for any reason is judged invalid by any court of competent jurisdiction, the judgment shall not affect, impair, or invalidate the remainder of the chapter but shall be confined in its operation to the clause, sentence, paragraph, or part of the chapter directly involved in the controversy in which judgment has been rendered.

History of Section. P.L. 1980, ch. 252, § 4.

§ 44-5-47 Repealed.

[Repealed]

History of Section. P.L. 1984, ch. 206, art. I, § 1; Repealed by P.L. 1984, ch. 450, § 2, effective June 28, 1984.

§ 44-5-48 Municipal revaluation — Registration.

All persons, firms, partnerships, corporations, or other business entities seeking to perform a municipal revaluation as is described in § 44-5-11.6 shall first register with the department of revenue and shall conform to the rules and regulations promulgated by the director of the department of revenue in order to do business in this state.

History of Section. P.L. 1984, ch. 365, § 1; P.L. 1984, ch. 381, art. II, § 3; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-49 Municipal revaluation — Rules and regulations — Investigation.

The director of the department of revenue is authorized and empowered to promulgate rules and regulations for revaluation firms as described in § 44-5-48, and the director is authorized to investigate and inquire into the resources of applicants including, but not limited to, contacting prior persons for whom service was performed in order to evaluate the applicant’s ability to perform the service of revaluation.

History of Section. P.L. 1984, ch. 365, § 2; P.L. 1984, ch. 381, art. II, § 3; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-50 Contract for revaluation — Certified copy.

Within ten (10) days after execution of a contract for revaluation as described in § 44-5-11.6, the city or town clerk shall submit a duly authorized and certified copy of the contract to the department of revenue.

History of Section. P.L. 1984, ch. 365, § 3; P.L. 1984, ch. 381, art. II, § 3; P.L. 2005, ch. 410, § 29; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37.

§ 44-5-51 Little Compton — Exemption of commercial fishers.

All gear and tackle owned by a commercial fisher who is a resident of the town of Little Compton is exempt from taxation by the town of Little Compton.

History of Section. P.L. 1992, ch. 130, § 1; P.L. 1992, ch. 348, § 1.

§ 44-5-52 Burrillville — Property tax classification authorized.

Notwithstanding the provisions of § 44-5-11.8 to the contrary, the town of Burrillville is authorized to adopt a system of property tax classification in any year commencing in 2013 for taxes assessed as of December 31, 2012, and thereafter.

History of Section. P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.

§ 44-5-53 Burrillville — Property tax classification — List of ratable property.

(a) Upon adoption of a system of classification of taxable property by the town of Burrillville, all ratable property in the town of Burrillville shall be classified by the assessor as follows:

(1) Class 1: All residential real estate, which consists of not more than six (6) dwelling units. Class 1 includes all mobile/manufactured homes and residential condominiums;

(2) Class 2: All commercial and industrial real estate and all residential real estate which consists of more than six (6) dwelling units;

(3) Class 3: All ratable tangible personal property;

(4) Class 4: All motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the town council may, by ordinance, establish a process by which the assessor shall tax the property at the rate of the predominate use of the property.

(c) Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.

(d) The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1 [repealed].

History of Section. P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.

§ 44-5-54 Burrillville — Property tax classification — Duties of the assessor.

(a) The assessor of the town of Burrillville, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation under this chapter, and determine the assessed valuation of each property class.

(b) The assessor is authorized to apply different rates of taxation to each property class as set forth in § 44-5-53 to determine the tax due and payable on the property; provided, that the rate for each class is uniform within each class; and for each year. Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.

History of Section. P.L. 1994, ch. 40, § 1; P.L. 2013, ch. 138, § 1; P.L. 2013, ch. 170, § 1.

§ 44-5-55 Burrillville — Property tax classification — Procedures for adopting — Tax levy determination.

The assessor shall provide to the town council of Burrillville a list containing the full and fair cash valuation of each property class, and the town council shall annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1994, ch. 40, § 1.

§ 44-5-55.1 Burrillville — Tax levy assessment stabilization.

The town of Burrillville is authorized to establish by ordinance a process to stabilize tax assessments and/or provide tax credits for physical improvements made to certain properties located in areas of town that have been designated substandard by the town’s comprehensive plan or as may be separately designated by the town council. Specifically, said ordinance shall provide that physical improvements made to any commercial, industrial, mixed use buildings, and apartment houses with six (6) or more legal units located in areas that have been designated may be eligible for tax stabilization and/or a tax credit against their real estate tax levy as set forth in the town’s ordinance. The stabilization granted or tax credit based upon these improvements shall be in place for a period not to exceed ten (10) years from the date on which the work on the improvements shall have been completed. All improvements made to the property will be assessed accordingly as of December 31 of each year per § 44-5-1. The ordinance shall also include a process for an applicant to apply and qualify for said credits.

History of Section. P.L. 2006, ch. 411, § 1; P.L. 2006, ch. 532, § 1; P.L. 2020, ch. 53, § 1.

§ 44-5-55.2 [Repealed.]

[Repealed]

History of Section. P.L. 2020, ch. 50, § 2; repealed by P.L. 2021, ch. 65, § 1, effective June 25, 2021.

§ 44-5-56 North Providence — Property tax classification — Eligibility.

The town of North Providence is authorized to adopt a system of property tax classification.

History of Section. P.L. 1995, ch. 46, § 1.

§ 44-5-57 North Providence — Property tax classification — List of ratable property.

Upon adoption of a system of classification of taxable property by the town of North Providence, all ratable property in the town of North Providence shall be classified by the assessor as follows:

(1) Class one: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(2) Class two: all ratable tangible personal property.

(3) Class three: all residential real estate which consists of not more than five (5) dwelling units.

(4) Class four: all commercial and industrial real estate and all residential real estate which consists of six (6) or more dwelling units.

(5) Class five: owner-occupied mixed-use combination commercial and residential properties with five (5) units or less, and that the total commercial portion of the structure cannot occupy more than fifty percent (50%) of the entire square foot size of the structure itself.

History of Section. P.L. 1995, ch, 46, § 1; P.L. 1997, ch. 249, § 1.

§ 44-5-58 North Providence — Property tax classification — Duties of assessor.

(a) The assessor of the town of North Providence, 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 has the authority to apply different rates of taxation against class one, class two, class three and class four property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.

History of Section. P.L. 1995, ch. 46, § 1; P.L. 2005, ch. 410, § 29.

§ 44-5-59 North Providence — Property tax classification — Procedure for adopting.

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 town council of North Providence, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1995, ch. 46, § 1.

§ 44-5-60 North Providence — Homestead exemptions.

(a) The mayor, upon approval of the town council of the town of North Providence, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of North Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of North Providence and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. In order to determine compliance with the homestead exemption as outlined in this subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of North Providence may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption; provided, that there is a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.

History of Section. P.L. 1995, ch. 46, § 1; P.L. 1997, ch. 249, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.

§ 44-5-60.1 Johnston — Homestead exemptions.

(a) The mayor of the town of Johnston, upon approval of the town council, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of Johnston and to grant homestead exemptions to the owner(s) of that residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. That exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of Johnston and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the mayor of the town of Johnston, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption. Provided, that there shall be a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.

History of Section. P.L. 2000, ch. 36, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.

§ 44-5-61 Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.

(a) Except as provided, the town council of the town of Coventry may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions provided, to exempt from payment, in whole or in part, real and personal property used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days’ notice of which is given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes inures to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing or commercial firm or concern to expend facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes inures to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, “real property used for commercial purposes” includes any building or structure used for offices or commercial enterprises including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

(c) For purposes of this section, “personal property used for commercial purposes” means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by the firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, is not, during the period for which the exemption or stabilization of the amount of taxes is granted, further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Coventry for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest thereon, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

History of Section. P.L. 1996, ch. 10, § 1.

§ 44-5-61.1 Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city.

Except as provided in this section, the city council of the city of Central Falls 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 in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Central Falls, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days’ notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property has inured or will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, “qualifying property” means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises, including, but not limited to, financial service enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

History of Section. P.L. 1999, ch. 492, § 1; P.L. 2013, ch. 87, § 1; P.L. 2013, ch. 95, § 1; P.L. 2017, ch. 452, § 1; P.L. 2017, ch. 466, § 1.

§ 44-5-61.2 Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city.

Except as provided in this section, the city council of the city of Pawtucket 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 in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Pawtucket, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days’ notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, “qualifying property” means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property complies with any stabilization agreement and is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

History of Section. P.L. 1999, ch. 239, § 1.

§ 44-5-62 Cranston — Homestead exemption.

(a) The city council of the city of Cranston 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 residential and commercial uses, in the city of Cranston and to grant homestead exemptions to the owner or owners of residential real estate or combination residential and commercial real estate in an amount not to exceed thirty percent (30%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a pro rated amount. That pro rated amount is the percentage of square feet used for residential purposes multiplied by thirty percent (30%). In order to determine compliance with the homestead exemption as outlined in this subsection, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) The city council of the city of Cranston may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to the exemption to those who are entitled to claim the exemption.

History of Section. P.L. 1996, ch. 22, § 1; P.L. 1996, ch. 225, § 1; P.L. 1997, ch. 258, § 3.

§ 44-5-63 Barrington — Property tax classifications — List of ratable property.

Upon adoption of a classification of taxable property by the town of Barrington, all ratable property in the town of Barrington shall be classified by the assessor as follows:

(1) Class 1: all ratable real estate and tangible personal property.

(2) Class 2: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 1996, ch. 27, § 1.

§ 44-5-64 Barrington — Property tax classification — Tax levy determination.

(a) The assessor of the town of Barrington 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 the total tax levy.

(b) The assessor has the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.

History of Section. P.L. 1996, ch. 27, § 1.

§ 44-5-65 East Greenwich — Homestead exemption.

(a) The town council of the town of East 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 property used for residential purposes in the town of East Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of East Greenwich, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 1996, ch. 365, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.

§ 44-5-66 Property tax classification — Mobile and manufactured homes.

Notwithstanding any other provisions of this chapter, any city or town which does not specifically designate mobile or manufactured homes, shall not tax mobile or manufactured homes at a rate which exceeds the existing real property rate.

History of Section. P.L. 1996, ch. 319, § 3.

§ 44-5-67 Property tax classification — Eligibility.

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

History of Section. P.L. 1997, ch. 17, § 1.

§ 44-5-67.1 Warwick — Property tax classification — List of ratable property.

Upon adoption of a system of classification of taxable property by the city of Warwick, all ratable property in the city of Warwick shall be classified by the assessor as follows:

(1) Class 1: residential real estate consisting of no more than five (5) dwelling units, land classified as open space, and dwellings on leased land including mobile homes.

(2) Class 2: commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.

(3) Class 3: all ratable tangible personal property.

(4) Class 4: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 1997, ch. 17, § 1.

§ 44-5-67.2 Warwick — Property tax classification — Duties of assessor.

The assessor of the city of Warwick, on or before June 15 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. The assessor has the authority to apply different rates of taxation to each class and to determine the tax due and payable on the property; provided, that the rates are pursuant to an annual tax resolution approved in the same manner as is provided for budget approval in the city charter; and provided, further, that the rate of taxation is uniform within each class.

History of Section. P.L. 1997, ch. 17, § 1; P.L. 2023, ch. 43, § 1, effective June 7, 2023; P.L. 2023, ch. 44, § 1, effective June 7, 2023; P.L. 2025, ch. 85, § 1, effective June 18, 2025; P.L. 2025, ch. 86, § 1, effective June 18, 2025.

§ 44-5-67.3 Warwick — Reduction in assessed value of real estate upon demolition of buildings.

(a) Whenever a building is demolished and the refuse is removed from the property, the tax assessor shall reassess the property to reflect removal of the building, and the new assessment shall be effective as of the date the building official confirms that the demolition is complete.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the city of Warwick.

History of Section. P.L. 2006, ch. 635, § 1; P.L. 2008, ch. 117, § 1; P.L. 2008, ch. 473, § 1.

§ 44-5-68 [Repealed.]

[Repealed]

History of Section. P.L. 1997, ch. 19, § 1; repealed by P.L. 2023, ch. 55, § 1, effective June 12, 2023; repealed by P.L. 2023, ch. 56, § 1, effective June 12, 2023.

§ 44-5-68.1 Warren — Property tax classification. — Tax levy determination.

(a) The assessor of the town of Warren 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 proposition of the total tax levy.

(b) The assessor has the authority to apply different rates of taxation against Class 1, and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.

History of Section. P.L. 1997, ch. 19, § 1.

§ 44-5-68.2 Warren — Property tax classification. — Tax levy determination.

The assessor shall provide to the town council of Warren 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 rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 1997, ch. 19, § 1.

§ 44-5-69 Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data.

Every fire district authorized to assess and collect taxes on real and personal property in the several towns in the state shall be required to have annual financial statements audited by an independent auditing firm approved pursuant to § 45-10-4 by the auditor general. The auditor general may waive or modify form and content of financial statements and scope of the audit, based upon the size of the fire districts. The financial statements for fiscal year 2015 and every fiscal year thereafter shall be presented at the district’s first annual meeting subsequent to receipt of said financial statements. At least ten (10) days prior to said annual meeting, a copy of such financial statements shall be filed by the fire district with the town clerk for the town in which the district(s) is located. A copy of the financial statements shall be simultaneously sent to the auditor general and the division of municipal finance in the department of revenue. The fire districts shall also provide to the division of municipal finance in the department of revenue the adopted budget within thirty (30) days of final action, and other information on tax rates, budgets, assessed valuations, and other pertinent data upon forms provided by the division of municipal finance. The information shall be published by the department of revenue.

History of Section. P.L. 1997, ch. 40, § 1; P.L. 2006, ch. 246, art. 38, § 12; P.L. 2008, ch. 98, § 37; P.L. 2008, ch. 145, § 37; P.L. 2014, ch. 31, § 4; P.L. 2014, ch. 33, § 4; P.L. 2016, ch. 512, art. 1, § 31.

§ 44-5-69.1 Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination.

The tax collector for the Albion fire district within the town of Lincoln shall provide to the board of fire commissioners a list containing the full and fair valuation of each property class, and with the approval of the members of the fire district by vote, annually determine the percentage of the tax levy to be apportioned to each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes.

(2) Class 2. Commercial and industrial real estate and residential real estate of more than five (5) dwelling units.

(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).

History of Section. P.L. 2010, ch. 317, § 1.

§ 44-5-70 East Providence — Homestead exemption.

(a) The city council of the city of East Providence 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 East Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed fifteen percent (15%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than four (4) units. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the city of East Providence, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 1997, ch. 237, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.

§ 44-5-71 Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.

(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 the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal and grading are completed, to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding, and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Jamestown.

History of Section. P.L. 1998, ch. 166, § 1; P.L. 1998, ch. 225, § 1.

§ 44-5-72 Jamestown — Assessment and taxation of new real estate construction.

(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 which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Jamestown.

History of Section. P.L. 1998, ch. 226, § 1.

§ 44-5-73 Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.

(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 general laws, any and all liens for taxes assessed against any owner-occupied residential property of three (3) units or less on real estate as constituted pursuant to § 44-9-1 together with the right to receive the taxes, penalties, and other charges secured by the lien, and to sell and assign any real estate liable for overdue taxes and deliver a collector’s deed granting tax title thereto, and to sell and assign any other tax titles on owner-occupied residential property of three (3) units or less previously acquired by the city or town. Sections 44-9-8 and 44-9-9 of the general laws shall not apply to the sale, assignment and transfer of real estate liable for overdue taxes pursuant to § 44-5-73.

(b) The cities and towns may make regulations for the possession, management and sale or assignment, either individually or in bulk, of land purchased or taken for taxes, not inconsistent with law or the right of redemption.

(c) The minimum sum paid for the assignment of any tax lien may not be less than the tax due, plus accrued interest and expenses of collection or at a rate which may be discounted to reflect uncollectible factors.

(d) The collector of any city or town holding a tax title may assign and transfer the tax title, individually or in bulk, with other tax titles, either by public auction to the highest bidder or by direct sale.

(e) After complying with the provisions of § 44-9-8.3, the minimum sum paid for the assignment of a tax title may not be less than the total amount necessary for the redemption of each individual tax title sold and assigned or at a rate which may be discounted to reflect uncollectable factors.

(f) The collector may execute and deliver on behalf of the city or town any instrument necessary in connection with the sale and assignment of the tax liens or tax titles, including, but not limited to, purchase and sale agreements, servicing agreements and trust agreements and accept on behalf of the city or town appropriate consideration pursuant to the regulations.

(g) The assignee of the liens or tax titles shall have and possess the same powers and rights at law and in equity as the city or town collector would have if the lien had not been assigned with regard to the collection of taxes, the precedence and priority of the lien, the accrual of interest and the fees and expenses of collections and the exemption from liability for enforcement or penalties arising from violations of environmental or minimum housing standards.

(h) The assignee has the same rights to enforce the liens as any private party holding a lien on real property.

History of Section. P.L. 1998, ch. 236, § 1; P.L. 2006, ch. 534, § 1; P.L. 2006, ch. 537, § 1.

§ 44-5-74 Woonsocket — Property tax classification — Authorization.

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

History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.

§ 44-5-74.1 Woonsocket — List of ratable property.

(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 estate with less than four (4) units;

(3) Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more, except as provided for in subsection (b); and

(4) Class Four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(b) As to any residential real estate with four (4) units and wherein one or more of the units are occupied by the owner of the real estate, the four (4) unit residential real estate shall be classified as Class Two residential real estate. The real estate shall be classified as Class Three if it fails to have at least one unit that is occupied by the owner of the real estate. An owner of residential real estate with four (4) units who is entitled to the Class Two residential real estate classification pursuant to this section shall annually file a declaration of the owner-occupied status with the tax assessor. The assessor shall prepare an appropriate form for the making of the declaration.

History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2013, ch. 498, § 1; P.L. 2019, ch. 294, § 1; P.L. 2019, ch. 304, § 1.

§ 44-5-74.2 Woonsocket — Valuation of ratable property.

(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 has the authority to apply different rates of taxation against Class One, Class Two, and Class Three property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class. When real property is used for mixed purposes, the applicable rate shall be applied to the proportionate amount of the real property used for each purpose.

History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1; P.L. 2013, ch. 498, § 1.

§ 44-5-74.3 Woonsocket — Procedure for adopting tax rates.

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 apply tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1.

§ 44-5-74.4 Woonsocket — Supplemental tax.

(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 Woonsocket, any municipal ordinance or existing judicial decision, the city of Woonsocket is authorized to levy a supplemental tax as herein specified on some of the ratable property of the city, including motor vehicles and trailers, for the city’s fiscal year 2012-2013 in such sum, not to exceed two million, five hundred thousand dollars ($2,500,000), as shall be set by action of the Woonsocket budget commission or any individual or body authorized by law to take such action.

(b) The supplemental tax with respect to motor vehicles and trailers shall not be subject to the provisions of subdivision 44-34.1-1(c)(4) [repealed] freezing excise tax rates at a level identical to the rate in effect for fiscal year 1998 or a lesser rate. For the city’s fiscal year 2013-2014 and thereafter, the excise tax rate for motor vehicles and trailers shall not exceed the city’s excise tax rate in effect for fiscal year 1998. The supplemental tax shall become part of the certified tax levy for the city’s fiscal year 2012-2013 for purposes of calculating the maximum property tax levy according to § 44-5-2 for the city’s fiscal year 2013-2014, and shall also not be subject to the maximum levy limitations of § 44-5-2 for the city’s fiscal year 2012-2013. Such supplemental tax shall be imposed by increasing the levy on motor vehicles and trailers by up to eighteen and seven tenths percent (18.7%) and by increasing the levy on occupied residential real estate, including residential properties with eleven (11) units or more, but excluding owner occupied single family dwellings and owner occupied condominiums, by up to four and eight tenths percent (4.8%) for the city’s fiscal year 2012-2013 only. Within seven (7) days succeeding the certification, the assessor shall cause to be published in a newspaper of general circulation within the city of Woonsocket, the rate of tax and the percentage of fair market value employed in assessing the supplemental tax.

(c) Said supplemental tax shall be paid in one installment on a date as shall be set by the action of the Woonsocket budget commission or any individual or body authorized by law to take such action, and shall carry interest commencing on August 31, 2013 as the Woonsocket budget commission or any individual or body authorized by law to take such action shall prescribe. Such supplemental tax shall be contingent upon the city of Woonsocket’s realization of a total amount of no less than three million seven hundred fifty thousand dollars ($3,750,000) in savings resulting from municipal enactment or concessions from collective bargaining agreements with applicable Woonsocket unions and retirees. No tax sale shall be conducted by the city prior to June 15, 2014 for nonpayment of the supplemental tax. In all other respects, the provisions of chapters 44-5, 44-7, 44-8, 44-9 and 44-34 of the general laws shall be applicable to the assessment, levy and collection of said supplemental tax.

History of Section. P.L. 2013, ch. 206, § 1.

§ 44-5-74.5 Woonsocket — Exemption for elderly residents.

(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 based on age upon such terms and conditions as it deems reasonable. Exemption rates may be tiered based upon income level.

(b) Any such exemption shall only apply to residential property owned and occupied by the applicant.

History of Section. P.L. 2014, ch. 271, § 1; P.L. 2014, ch. 334, § 1.

§ 44-5-75 Woonsocket — Homestead exemption.

(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 Woonsocket and to grant homestead exemptions to the owner(s) of that residential real estate in amounts not to exceed the following percentages:

(1) Single family and condominiums: forty-five percent (45%) exemption;

(2) Two (2) family: twenty-five percent (25%) exemption;

(3) Three (3) family: fifteen percent (15%) exemption;

(4) Four (4) to ten (10) family: no homestead exemption.

(b) Any homestead exemption only applies to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Woonsocket, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(c) The city council of the city of Woonsocket may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to the exemption to those who are entitled to claim the exemption.

History of Section. P.L. 2000, ch. 30, § 1; P.L. 2000, ch. 39, § 1; P.L. 2003, ch. 31, § 1; P.L. 2003, ch. 48, § 1.

§ 44-5-75.1 Glocester — Supplemental tax.

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 fund school department operations and to avoid loss of critical town services. For purposes of the levy calculation required by § 44-5-2(b), supplemental taxes levied pursuant to this section shall be included in the total amount levied and certified by the town of Glocester for fiscal year 2026.

History of Section. P.L. 2025, ch. 352, § 1, effective July 1, 2025; P.L. 2025, ch. 353, § 1, effective July 1, 2025.

§ 44-5-76 East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure.

(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 the structure was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building official, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessed value of the structure so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building official, until the thirty-first (31st) day of December next succeeding and the assessment of the parcel for the assessment year in which demolition, removal, and grading are completed shall be adjusted accordingly by the assessor. Any excess tax resulting from the adjusted assessment shall be abated by the town council.

(c) This section is not applicable in the event of disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes. In addition, the East Greenwich town council is authorized to suspend this tax abatement policy for any year in which so many structures within the town of East Greenwich are damaged that granting reduced assessments would, in the sole judgment of the town council, jeopardize the fiscal integrity of the town of East Greenwich.

(d) This section applies only to assessments and taxes in the town of East Greenwich.

History of Section. P.L. 2002, ch. 17, § 1; P.L. 2002, ch. 21, § 1.

§ 44-5-76.1 Newport — Property tax classification — List of ratable property.

(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 with less than four (4) units;

(3) Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more; and

(4) Class Four: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(b) In lieu of the city of Newport adopting a homestead exemption authorized by ordinances enacted pursuant to § 44-5-78, the city of Newport may divide the residential real estate in Class Two of this section, into non-owner occupied and owner-occupied properties and adopt separate tax rates in compliance with the restrictions set forth in § 44-5-76.2. The city of Newport, by ordinance or resolution, shall provide rules and regulations, including, but not limited to, governing the division and definition of non-owner and owner-occupied properties.

History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2022, ch. 138, § 1, effective June 23, 2022; P.L. 2022, ch. 139, § 1, effective June 23, 2022.

§ 44-5-76.2 Newport — Property tax classification.

(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) The designated classes of property shall be limited to the four (4) classes as defined in § 44-5-76.1.

(c) The effective tax rate applicable to any class shall not exceed by fifty percent (50%) the rate applicable to any other class.

(d) Except as provided for in § 44-5-76.1(b), the rate for each class shall be uniform within each class.

(e) The tax rates applicable to motor vehicles within class four as defined in § 44-5-76.1 are governed by § 44-34.1-1 [repealed].

(f) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.

History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1; P.L. 2018, ch. 71, § 1; P.L. 2018, ch. 74, § 1; P.L. 2023, ch. 119, § 1, effective June 19, 2023; P.L. 2023, ch. 120, § 1, effective June 19, 2023.

§ 44-5-76.3 Newport — Property tax classification — Procedure for adopting.

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 tax rates sufficient to produce the proportion of the total tax levy.

History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.

§ 44-5-77 Providence — Cooperative housing corporation property exemption.

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 reduced by applying to the assessed value of that property all personal exemptions (including, for example, the homestead exemption and exemptions available to veterans, disabled veterans, elderly persons, former prisoners of war, and the blind) to which any shareholders of the corporation residing on the property would be entitled if they directly owned and occupied residential property in the city or town where the corporation’s property is located. In calculating the amount of any property tax reduction, the personal exemptions to which any resident shareholder is entitled shall not be applied to the portion of the common areas on the corporation’s property used for recreational or social purposes, such as game rooms, fitness facilities, dining rooms or theaters. The burden shall be on the corporation to demonstrate the extent to which any of its resident shareholders would qualify to receive the exemptions.

History of Section. P.L. 2002, ch. 88, § 1.

§ 44-5-77.1 Providence — Cooperative housing corporation — Tax rates.

(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 as follows:

With respect to any owner-occupied dwelling units in such real property, the rate shall be:

(1) For taxes assessed on units owned on December 31, 2013, one hundred fifteen percent (115%) of the rate applicable to residential, owner-occupied properties in the city;

(2) For taxes assessed on units owned on December 31, 2014, one hundred seven and one-half percent (107.5%) of the rate applicable to residential, owner-occupied properties in the city; and

(3) For taxes assessed on units owned on December 31, 2015, and for every tax assessment made thereafter, one hundred percent (100%) of the rate applicable to residential, owner-occupied properties in the city.

(b) With respect to any non-owner-occupied dwelling units in such real property, the rate applied in every assessment shall be the rate applicable to residential, non-owner-occupied properties in the city.

History of Section. P.L. 2014, ch. 30, § 1; P.L. 2014, ch. 32, § 1.

§ 44-5-78 Newport — Homestead exemption.

(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 exemptions to the owner(s) of the residential real estate in amounts not to exceed the following percentages:

| | (1) Single family and condominiums: | thirty-five percent (35%) exemption; | | --- | --- | --- | | | (2) Two (2) family: | twenty percent (20%) exemption; | | | (3) Three (3) family: | five percent (5%) exemption. |

(b) Any exemption shall only apply to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Newport, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(c) The city council of the city of Newport may provide for a proration of the homestead exemption in cases where title to the property passes from those not entitled to the exemption to those who are entitled to claim the exemption.

History of Section. P.L. 2002, ch. 279, § 1; P.L. 2002, ch. 346, § 1.

§ 44-5-78.1 Newport — Exemption for elderly and disabled residents.

(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 residential property owned and occupied by the applicant.

History of Section. P.L. 2009, ch. 84, § 1.

§ 44-5-79 Little Compton — Property tax classification.

(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 General Laws entitled Tax Classification.

(b) The town council of the town of Little Compton is authorized to apply, by ordinance, a higher rate of taxation to Class 3 property (all ratable tangible property) beginning in tax year 2005 (values as of 12/31/2004); provided, that the tax rate applicable to Class 3 property, notwithstanding the provisions of § 44-5-11.8, shall not exceed the rate applicable to Class 1 by more than two hundred percent (200%); and provided further, that any subsequent tax rate changes thereafter shall be made consistent with the provisions of § 44-5-11.8.

History of Section. P.L. 2005, ch. 253, § 2; P.L. 2005, ch. 261, § 2.

§ 44-5-80 Homestead exemption in the town of West Greenwich.

(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 property used for residential purposes in the town of West Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed forty percent (40%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide by ordinance rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of West Greenwich, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 2005, ch. 35, § 1; P.L. 2005, ch. 84, § 1; P.L. 2005, ch. 414, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.

§ 44-5-81 Pawtucket — Waiver of interest.

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 council.

History of Section. P.L. 2008, ch. 272, § 1; P.L. 2008, ch. 325, § 1; P.L. 2009, ch. 310, § 18.

§ 44-5-82 Cumberland homestead exemption.

(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 residential and commercial uses, in the town of Cumberland and to grant homestead exemptions to the owner or owners of residential real estate or combination residential and commercial real estate in an amount not to exceed thirty percent (30%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) The town council of the town of Cumberland may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 2008, ch. 76, § 1; P.L. 2008, ch. 324, § 1.

§ 44-5-83 Annual training institute for local tax collectors.

(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 areas as recording of payments, reconciliation of tax, recording of abatements, banking, certificates of tax and other liens, bankruptcies, knowledge of state and local laws, and conducting a tax sale. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national collections’ organizations, and with any other appropriate professional organizations. The cost of said training program shall be at no cost to the state or municipality. A local tax collector who has successfully completed the training program, or who has obtained the necessary amount of credits, shall be awarded the designation of Rhode Island Certified Collector (RICC). Participation by a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation “RICC.”

(b) An applicant, who is a member of a local collector’s staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Collector’s Personnel (RICCP). Participation by the personnel or staff of a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation “RICCP.”

(c) The Rhode Island association of collection officers shall establish a program of recertification, approved by the department of revenue, for all designated members.

History of Section. P.L. 2012, ch. 13, § 1; P.L. 2012, ch. 14, § 1.

§ 44-5-84 Town of East Greenwich — Exemption for elderly, disabled, and military service.

(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 based upon age.

(b) Any exemption shall only apply to residential property owned and occupied by the applicant.

History of Section. P.L. 2013, ch. 443, § 1; P.L. 2013, ch. 474, § 1.

§ 44-5-85 Narragansett homestead exemption.

(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 residential and commercial uses, in the town of Narragansett, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of Narragansett, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 2016, ch. 88, § 1; P.L. 2016, ch. 201, § 1; P.L. 2017, ch. 179, § 1; P.L. 2017, ch. 363, § 1.

§ 44-5-86 The Neil J. Houston, Jr. Residential Re-entry Center.

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, RI.

History of Section. P.L. 2017, ch. 455, § 1; P.L. 2017, ch. 468, § 1.

§ 44-5-87 Property tax credit in exchange for volunteer services performed by persons over age sixty (60).

(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 shall reduce the real property tax obligations of the person over the age of sixty (60) years on their tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled and no such person shall receive a rate of, or be credited with, more than the current state minimum wage per hour for services provided pursuant to the reduction nor shall the reduction of the real property tax bill exceed one thousand five hundred dollars ($1,500) in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of the record to the assessor in order that the actual tax bill reflect the credit granted. A copy of the record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. The cities and towns shall have the power to create local rules and procedures for implementing this section in any way consistent with the intent of this section.

(2) In no instance shall the amount by which a person’s property tax liability is reduced in exchange for the provision of services be considered income, wages, or employment for purposes of taxation; for the purposes of withholding taxes; for the purposes of workers’ compensation; or any other applicable provisions of the general laws, but the person while providing the services shall be considered a public employee; provided, however, that the services shall be deemed employment for the purposes of unemployment insurance.

(b) A city or town, by vote of its city or town council, may adjust the credit in subsection (a) of this section by:

(1) Allowing an approved representative, for persons physically unable, to provide the services to the city or town; or

(2) Allowing the maximum reduction of the real property tax bill to be based on one hundred twenty-five (125) volunteer service hours in a given tax year, rather than one thousand five hundred dollars ($1,500).

History of Section. P.L. 2021, ch. 353, § 1, effective July 12, 2021; P.L. 2021, ch. 356, § 1, effective July 12, 2021.

§ 44-5-88 Tax amnesty.

(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 payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and by July 1 of the year in which the municipality has scheduled the waiver of penalties and interest.

(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section, pursuant to a duly enacted ordinance, may be granted by the city or town.

(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax year during which the amnesty periods are offered.

History of Section. P.L. 2023, ch. 348, § 1, effective June 26, 2023; P.L. 2023, ch. 349, § 1, effective June 26, 2023; P.L. 2025, ch. 247, § 1, effective June 26, 2025; P.L. 2025, ch. 248, § 1, effective June 26, 2025.

§ 44-5-89 South Kingstown homestead exemption.

(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 of residential and commercial uses, in the town of South Kingstown, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of South Kingstown, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 2025, ch. 3, § 1, effective December 31, 2025; P.L. 2025, ch. 4, § 1, effective December 31, 2025.

§ 44-5-90 Charlestown homestead exemption.

(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 residential and commercial uses, in the town of Charlestown, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of Charlestown, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.

History of Section. P.L. 2025, ch. 210, § 1, effective December 31, 2025; P.L. 2025, ch. 211, § 1, effective December 31, 2025.

Chapter 44-5.1 Real Estate Nonutilization Tax

§ 44-5.1-1 Purpose.

(a) There are numerous vacant and abandoned properties throughout the cities and towns of Rhode Island.

(b) The existence of vacant and abandoned properties within a city or town contributes to the deterioration of its viable real estate.

(c) Vacant and abandoned properties sometimes place a greater demand on essential city or town services such as police and fire protection than do occupied properties comparably assessed for real estate tax purposes.

(d) The owners of vacant and abandoned properties do not always contribute a fair share of the costs of providing the foregoing essential city or town services financed in part by real estate tax revenues, which revenues are solely based on the assessed value of properties.

(e) Some properties are deliberately left vacant by their owners in the hope that real estate values will increase, thereby enabling the owners to sell these properties at a substantial profit without making any of the required repairs or improvements to the property.

(f) The nonutilization of property whether for profit speculation, tax benefit, or any other purposes is the making use of that property and as such, is a privilege incident to the ownership of the property.

(g) Owners of vacant properties must be encouraged to use the properties in a positive manner to stop the spread of deterioration and to increase the stock of viable real estate within a city or town.

(h) Owners of vacant and abandoned properties must be required, through a city’s or town’s power to tax, to pay a fair share of the cost of providing certain essential city or town services.

History of Section. P.L. 1984, ch. 336, § 1; P.L. 1997, ch. 230, § 2; P.L. 1997, ch. 244, § 2; P.L. 2000, ch. 52, § 2; P.L. 2000, ch. 417, § 2.

§ 44-5.1-2 Definitions.

The following words, terms, and phrases, when used in this chapter, have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:

(1) “Abutter” means a neighbor whose property touches the property in question.

(2) “Actively marketed” means good faith efforts by the owner of the property to obtain one or more occupants of the property. These good faith efforts may include, without limitation, one or more of the following:(i) making substantial financial expenditures in comparison with the value of the property; or (ii) listing the property for sale or lease, or both, with one or more real estate brokers, for a price and on terms, or for a rental that is realistic considering the fair market or fair market rental value of the property; or (iii) advertising, using one or more signs on the property and at least one other medium, the availability of the property for sale or rental for a price and on terms, or at a rental that is realistic considering the fair market value or fair rental value of the property. Sporadic attempts to sell or lease the property during the privilege year may be viewed as not constituting a good faith marketing effort.

(3) “Continuously unoccupied” means any property, which is listed during the entire privilege year as vacant in the records of a city or town’s department of minimum housing.

(4) “Development plan” means a plan to rehabilitate a vacant and abandoned property within a set time frame for a use in conformance with the city or town’s comprehensive plan.

(5) “Nonprofit housing organization” means any organization exempt from taxation pursuant to § 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), whose exempt purposes include the provision of affordable housing to low and moderate income households.

(6) “Privilege year” means the twelve (12) month period corresponding to the calendar year.

(7) “Reviewing entity” means the municipal entity designated by the city or town pursuant to § 44-5.1-3.

(8) “Vacant and abandoned property” means any property, which is:

(i) A building that has remained continuously unoccupied during the privilege year or a lot, with no existing structure that is littered with trash and obviously abandoned;

(ii)(A) In the case of property containing one or more buildings used in whole or in part for one or more dwelling units immediately prior to the time the property became vacant, been under continuous designation as vacant by a city’s or town’s department of minimum housing during the privilege year; or

(B) In the case of property containing one or more buildings none of which were used in whole or in part for one or more dwelling units immediately prior to the time the property became vacant, been under continuous citation by an agency of a city or town for violation of minimum housing code provisions relating to the health or safety of citizens during the privilege year.

History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1; P.L. 2010, ch. 239, § 39.

§ 44-5.1-3 Imposition of tax.

(a) Providence. The city of Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1984, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(b) Pawtucket. The city of Pawtucket is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1997, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(c) Cranston. The city of Cranston is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1997, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(d) North Providence. The town of North Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the town during any privilege year commencing with the privilege year beginning January 1, 2001, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(e) East Providence. The city of East Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 2000, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(f) Woonsocket. The city of Woonsocket is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 2000, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(g) Cities and towns. Any city or town not previously empowered is empowered to impose a tax upon the privilege of utilizing vacant and abandoned property within the city or town during any privilege year commencing with the privilege year beginning January 1, 2002, and every privilege year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.

(h) Implementing ordinance. Cities and towns that are empowered to impose this tax and who choose to impose this tax shall adopt an implementing ordinance. The ordinance shall:

(1) Designate a municipal entity responsible for determining which properties are vacant and abandoned;

(2) Establish the mechanism by which the tax is imposed and how the tax is removed from the property once the property has been rehabilitated;

(3) Designate a reviewing entity to review and approve a development plan submitted by a nonprofit housing organization or an abutter;

(4) Empower the tax assessor to abate the tax if it is imposed in error or if a nonprofit housing organization or an abutter acquires the property for rehabilitation and submits a development plan that complies with the provisions of subdivision (i)(2) of this section;

(i) Exemptions.

(1) The non-utilization tax authorized by this chapter shall not be imposed on property owned by an abutter or a nonprofit housing organization if:

(i) The abutter or nonprofit housing organization submits a proposed development plan which has been approved by the executive office of housing or Rhode Island housing and mortgage finance corporation to the reviewing entity;

(ii) The proposed development plan contains a reasonable timetable for the development or reuse of the property; and

(iii) The reviewing entity determines that the proposed development plan is in accordance with the approved comprehensive plan of the city or town and approves it.

(2) The reviewing entity shall deliver a copy of the approved development plan to the tax assessor who shall certify the property as exempt from the non-utilization tax.

(3) Failure of the nonprofit housing organization or abutter, without good cause, to carry out the development or reuse of the property in accordance with the timetable set forth in the approved development plan shall result in the property being subject to the non-utilization tax as of the first date of assessment following the expiration of the timetable in the approved development plan.

(4) The decision of the reviewing entity denying approval of a development plan may be appealed as provided in § 44-5.1-6.

History of Section. P.L. 1984, ch. 336, § 1; P.L. 1997, ch. 230, § 2; P.L. 1997, ch. 244, § 2; P.L. 2000, ch. 52, § 2; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1; P.L. 2025, ch. 278, art. 9, § 14, effective June 29, 2025.

§ 44-5.1-4 Rate of tax.

The tax authorized by this chapter shall be measured by the assessed value of the real estate at the rate of ten dollars ($10.00) for each one hundred dollars ($100) of the assessed value of the real estate as most recently returned by the tax assessor of a city or town.

History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.

§ 44-5.1-5 Date on which taxes due.

The tax imposed under authority of this chapter shall be due and payable in the same manner as other municipal taxes are due in a city or town.

History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2.

§ 44-5.1-6 Appeals.

(a) In any appeal from the imposition of the tax set forth in this chapter, the tax review board of a city or town shall find in favor of an appellant who shows that the property assessed:

(1) Was actively marketed during the privilege year; or

(2) Was occupied for substantial portions of the privilege year, notwithstanding its designation by the department of minimum housing.

(3) Was exempt pursuant to § 44-5.1-3(i) from the imposition of the tax set forth in that section.

(b) Nothing contained in this section shall be deemed to enlarge or diminish any other right of appeal that an appellant may possess pursuant to the general or public laws, or city or town ordinances.

History of Section. P.L. 1984, ch. 336, § 1; P.L. 2000, ch. 417, § 2; P.L. 2001, ch. 89, § 1.

§ 44-5.1-7 Severability.

The provisions of this chapter are severable and if any provision, sentence, clause, section, or part of the chapter shall be held illegal, invalid, unconstitutional, or inapplicable to any person, circumstance, or time period, that illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, sentences, clauses, sections, or parts of the chapter or its application. It is declared to be the legislative intent that this chapter would have been adopted had those provisions not been included or that person, circumstance, or time period been expressly excluded from its coverage.

History of Section. P.L. 1984, ch. 336, § 1.

Chapter 44-5.2 Powers and Duties of Fire Districts in the Town of Coventry

§ 44-5.2-1 Tax classification.

(a) Any fire district in the town of Coventry may adopt a tax classification plan, by a vote of the electors of the district, with the following limitations:

(1) The designated classes of property shall be limited to the four (4) classes as defined in subsection (b) of this section.

(2) The effective tax rate applicable to any class excluding class 4 shall not exceed by fifty percent (50%) the rate applicable to any other class.

(3) Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes, excluding class 4.

(4) Notwithstanding subdivisions (2) and (3) of this subsection, the tax rates applicable to wholesale and retail inventory within class 3 as defined in subsection (b) of this section are governed by § 44-3-29.1.

(5) The tax rates applicable to motor vehicles within class 4 as defined in subsection (b) of this section are governed by § 44-34.1-1 [repealed].

(6) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure applies to the reporting of and compliance with these classification restrictions.

(b) Classes of property.

(1) Class 1: Residential real estate consisting of no more than five (5) dwelling units, land classified as open space, and dwellings on leased land including mobile homes.

(2) Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.

(3) Class 3: All ratable tangible personal property.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

History of Section. P.L. 2013, ch. 516, § 1.

§ 44-5.2-2 Audit of accounts and installation of systems.

All fire districts located within the town of Coventry shall be required to provide for an independent annual audit.

History of Section. P.L. 2013, ch. 516, § 1.

§ 44-5.2-3 Availability of funds upon failure of fire district to approve annual appropriation.

Unless otherwise provided by charter, if a fire district in the town of Coventry fails to approve an annual appropriation measure, the same amounts appropriated in the previous fiscal year shall be available.

History of Section. P.L. 2013, ch. 516, § 1.

§ 44-5.2-4 [Repealed.]

[Repealed]

History of Section. P.L. 2013, ch. 516, § 1; Repealed by P.L. 2019, ch. 88, art. 3, § 11, effective July 5, 2019.

§ 44-5.2-5 Application.

The powers and duties set forth in this chapter shall not apply if specifically prohibited by the charter of any fire district.

History of Section. P.L. 2013, ch. 516, § 1.

Chapter 44-5.3 Statewide Tangible Property Tax Exemption

§ 44-5.3-1 Municipal tangible property tax exemption.

(a) Notwithstanding the provisions of chapter 5 of this title or any other provisions of law to the contrary, in an effort to provide relief for businesses, including small businesses, and to promote economic development, a city, town, or fire district shall provide each tangible property taxpayer on the aggregate amount of all ratable, tangible personal property not otherwise exempt from taxation an exemption from taxation of fifty thousand dollars ($50,000) applicable to the assessment date of December 31, 2023, and for each assessment date thereafter. All ratable, tangible, personal property valued above fifty thousand dollars ($50,000) remains subject to taxation.

(b) Individual personal exemptions granted to tangible property taxpayers in any city, town, or fire district at the time of the effective date of this chapter shall be applied to assessed values prior to applying the statewide exemption provided in this section in order that any lost revenue to be reimbursed pursuant to this chapter for each respective city, town, or fire district shall not include revenue loss resulting from these individual personal exemptions.

(c) Exemptions existing and uniformly applied to all tangible property taxpayers in any city, town, or fire district at the time of the effective date of this chapter shall be disregarded in order that any lost revenue to be reimbursed pursuant to this chapter for each respective city, town, or fire district shall include revenue loss resulting from such preexisting uniform exemptions.

History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.

§ 44-5.3-2 Reimbursement of lost tax revenue.

(a) Beginning in fiscal year 2025 and for each fiscal year thereafter, cities, towns, and fire districts shall receive reimbursements, as set forth in this section, from state general revenues for lost tax revenues due to the reduction of the tangible property tax resulting from the statewide exemption set forth in § 44-5.3-1.

(b) Beginning in fiscal year 2025, and for each fiscal year thereafter, cities, towns, and fire districts shall receive a reimbursement equal to the tangible property tax revenues lost for the assessment date of December 31, 2023, due to application of the statewide exemption amount set forth in § 44-5.3-1, which shall be calculated by dividing the tangible personal property assessment for the assessment date of December 31, 2023, lost due to the statewide exemption amount set forth in § 44-5.3-1 by one thousand (1,000) multiplied by the tangible personal property tax rate for the assessment date of December 31, 2023. If such lost assessment is unknown, cities, towns, and fire districts shall utilize internal policies and procedures in place as of December 31, 2022, to estimate the lost assessment.

(c) Reimbursements shall be distributed in full to cities, towns, and fire districts on September 30, 2024, and every September 30 thereafter; provided, however, that reimbursement shall not be provided to any city, town, or fire district in any year in which it has failed to provide to the division of municipal finance its certified tax roll in accordance with § 44-5-22 or any other information required by the division of municipal finance to calculate the reimbursement amount.

The division of municipal finance may rely solely upon such information provided to it in any year when calculating the reimbursement amount but may, although shall not be required to, also audit such information.

History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023; P.L. 2024, ch. 117, art. 6, § 10, effective June 17, 2024.

§ 44-5.3-3 Tangible property tax rate cap.

(a) Notwithstanding any other provision of law to the contrary, the tax rate for the class of property that includes tangible personal property for any city, town, or fire district shall be capped and shall not exceed thereafter the tax rate in effect for the assessment date of December 31, 2022.

(b) Notwithstanding any other provision of law to the contrary, for assessment dates on and after December 31, 2023, any city, town, or fire district shall be permitted to tax all other classes of property, or where no classification has been enacted all other types of property, at a different tax rate than the tax rate for tangible personal property required by subsection (a) of this section.

History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.

§ 44-5.3-4 Removal of certain limitations and requirements.

For assessment dates on or after December 31, 2023, tangible tax rates shall be disregarded for purposes of compliance with limitations on the extent to which the effective tax rate of one class of property may exceed that of another, or requirements that the same percentage rate change be applied across property classes from one year to the next, under § 44-5-11.8 or any other similar statutory provision applicable to a city, town, or fire district.

History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.

§ 44-5.3-5 Application.

The statewide exemption set forth in this chapter shall not apply to:

(1) Public service corporation tangible property subject to taxation pursuant to § 44-13-13; and

(2) Renewable energy resources and associated equipment subject to taxation pursuant to § 44-5-3(c).

History of Section. P.L. 2023, ch. 79, art. 4, § 1, effective June 16, 2023; P.L. 2023, ch. 327, § 1, effective June 24, 2023; P.L. 2023, ch. 328, § 1, effective June 24, 2023.

Chapter 44-6 Assessment and Collection of State Taxes

§ 44-6-1 Notice to assessors of state tax on inhabitants or ratable estates.

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 imposing the tax, to the clerk of every city or town, who shall notify the assessors of the act and deliver a copy to them; and the assessors shall immediately give notice and proceed to assess the tax or their city or town’s proportion of the tax, in the same manner as provided by law for city and town taxes.

History of Section. G.L. 1896, ch. 49, § 1; G.L. 1909, ch. 61, § 1; G.L. 1923, ch. 63, § 1; G.L. 1938, ch. 33, § 1; G.L. 1956, § 44-6-1.

§ 44-6-2 Remedy against illegal or overtax — Deficiencies in collections.

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 caused by this in the tax or in the city or town’s proportion of the tax shall be paid to the state by the town treasurer, out of the city or town treasury.

History of Section. G.L. 1896, ch. 49, § 2; G.L. 1909, ch. 61, § 2; G.L. 1923, ch. 63, § 2; P.L. 1932, ch. 1945, § 7; G.L. 1938, ch. 33, § 2; G.L. 1956, § 44-6-2.

§ 44-6-3 Copy of assessment furnished to general treasurer.

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 of the city or town, and their post office address.

History of Section. G.L. 1896, ch. 49, § 3; G.L. 1909, ch. 61, § 3; G.L. 1923, ch. 63, § 3; G.L. 1938, ch. 33, § 3; G.L. 1956, § 44-6-3.

§ 44-6-4 Warrant for collection of tax.

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 expressed in the warrant against each person’s name, by the time as by law is limited, and to pay over the sums to him or her or his or her successors in office.

History of Section. G.L. 1896, ch. 49, § 4; G.L. 1909, ch. 61, § 4; G.L. 1923, ch. 63, § 4; G.L. 1938, ch. 33, § 4; G.L. 1956, § 44-6-4.

§ 44-6-5 Collection in manner of city or town taxes.

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

History of Section. G.L. 1896, ch. 49, § 5; G.L. 1909, ch. 61, § 5; G.L. 1923, ch. 63, § 5; G.L. 1938, ch. 33, § 5; G.L. 1956, § 44-6-5.

§ 44-6-6 Action against delinquent collector.

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.

History of Section. G.L. 1896, ch. 49, § 6; G.L. 1909, ch. 61, § 6; G.L. 1923, ch. 63, § 6; G.L. 1938, ch. 33, § 6; G.L. 1956, § 44-6-6.

§ 44-6-7 Distress warrant on failure of city or town treasurer to deliver delinquent collector’s bond.

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 of the county in which the city or town treasurer resides.

History of Section. G.L. 1896, ch. 49, § 7; G.L. 1909, ch. 61, § 7; G.L. 1923, ch. 63, § 7; G.L. 1938, ch. 33, § 7; G.L. 1956, § 44-6-7.

§ 44-6-8 Attachment and sale of city or town treasurer’s estate.

The deputy sheriff shall immediately attach and take possession of all the real and personal estate of the city or town treasurer, and sell it at public auction in the same manner as in the case of a delinquent collector.

History of Section. G.L. 1896, ch. 49, § 8; G.L. 1909, ch. 61, § 8; G.L. 1923, ch. 63, § 8; G.L. 1938, ch. 33, § 8; G.L. 1956, § 44-6-8; P.L. 2012, ch. 324, § 76.

§ 44-6-9 Forfeiture by city or town on failure to assess or collect tax.

If the assessors neglect to assess, or the collector to collect, any city or town’s proportion of a state tax, or if any city or town neglects to appoint assessors or a collector, the city or town shall forfeit double the amount of their proportion of the tax, to be recovered by the general treasurer in an action of debt against the delinquent city or town, and to be collected on execution from the property of the city or town or the inhabitants of the city or town.

History of Section. G.L. 1896, ch. 49, § 9; G.L. 1909, ch. 61, § 9; G.L. 1923, ch. 63, § 9; G.L. 1938, ch. 33, § 9; G.L. 1956, § 44-6-9.

Chapter 44-6.1 Tax Amnesty

§ 44-6.1-1 Short title.

This chapter shall be known as the “Rhode Island Tax Amnesty Act”.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-2 Definitions.

As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:

(1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator and for which no return has been previously filed or for which an erroneous return has been filed.

(2) “Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-3 Establishment of tax amnesty.

(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide for specification by the taxpayer of the tax and the taxable period for which amnesty is being sought by the taxpayer.

(b) The amnesty program shall be conducted for a ninety (90) day period established by the tax administrator in the state fiscal year 1986-1987. The amnesty program shall provide that upon written application by any taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to April 1, 1986, the tax administrator shall not seek to collect any penalties which may be applicable and shall not seek civil or criminal prosecution for any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period, who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship upon the terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment at the time the installment payment is due under the agreement, the agreement shall cease to be effective and the balance of the amounts required to be paid under this agreement shall be due immediately. Failure to pay all amounts due to the state of Rhode Island shall invalidate any amnesty granted pursuant to this chapter. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.

(c) Amnesty shall not be granted to taxpayers who are a party to any criminal investigations or to any civil or criminal litigation which is pending in any court of the United States or the state of Rhode Island for nonpayment, delinquency, or fraud in relation to any state tax imposed by any law of the state and collected by the tax administrator.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-4 Interest under tax amnesty.

Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of eleven and one-half percent (11.50%) annually from due date to time of payment.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-5 Amnesty provisions not applicable.

The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of Rhode Island, payable to the state of Rhode Island for any taxable period to the extent that before the written application for amnesty is filed:

(1) The taxable period for which a written application for amnesty has been filed is currently under audit by the tax administrator; or

(2) A notice of deficiency or bill with respect to the underpayment was mailed to the taxpayer.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-6 Appropriation.

There is appropriated, out of any money in the treasury not otherwise appropriated for the fiscal year 1986-1987, the sum of one hundred thousand dollars ($100,000) to the division of taxation to carry out the purposes of this chapter and the state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum or so much of the sum as may be required from time to time upon receipt by him or her of properly authenticated vouchers.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-7 Implementation.

Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.1-6.

History of Section. P.L. 1986, ch. 103, § 1.

§ 44-6.1-8 Disposition of monies — Rules and regulations.

(a) All monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.

(b) The tax administrator shall promulgate rules and regulations as are necessary to implement the provisions of this chapter.

History of Section. P.L. 1986, ch. 103, § 1.

Chapter 44-6.2 Rhode Island Tax Amnesty Act

§ 44-6.2-1 Short title.

This chapter shall be known as the “1996 Rhode Island Tax Amnesty Act”.

History of Section. P.L. 1996, ch. 13, § 1.

§ 44-6.2-2 Definitions.

As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:

(1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator.

(2) “Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.

History of Section. P.L. 1996, ch. 13, § 1.

§ 44-6.2-3 Establishment of tax amnesty.

(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide for specificity by the taxpayer of the tax and the taxable period for which amnesty is being sought by the taxpayer.

(b) The amnesty program shall be conducted for a seventy-five (75) day period established by the tax administrator in the state fiscal year 1995-1996. The amnesty program shall provide that upon written application by any taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to December 31, 1995, the tax administrator shall not seek civil or criminal prosecution for any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period, which have paid the tax and interest due upon filing the amnesty tax return, or who has entered into an installment payment agreement for reasons of financial hardship upon the terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment at the time the installment payment is due under the agreement, the agreement shall cease to be effective and the balance of the amounts required to be paid under this agreement shall be due immediately. Failure to pay all amounts due to the state of Rhode Island shall invalidate any amnesty granted pursuant to this chapter. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.

(c) The provisions of this section shall include a taxable period for which a notice of deficiency determination or bill has been sent to the taxpayer and/or a taxable period in which an audit is completed but has not yet been billed.

(d) Amnesty shall not be granted to taxpayers who are a party to any criminal investigation or to any civil or criminal litigation which is pending in any court of the United States or the state of Rhode Island for fraud in relation to any state tax imposed by any law of the state and collected by the tax administrator.

History of Section. P.L. 1996, ch. 13, § 1.

§ 44-6.2-4 Interest under tax amnesty.

Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of twelve percent (12%) annually from due to time of payment.

History of Section. P.L. 1996, ch. 13, § 1.

§ 44-6.2-5 Implementation.

Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditures of appropriated funds.

History of Section. P.L. 1996, ch. 13, § 1; P.L. 1996, ch. 404, § 35.

§ 44-6.2-6 Disposition of monies — Rules and regulations.

(a) All monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.

(b) The tax administrator shall promulgate rules and regulations as are necessary to implement the provisions of this chapter.

History of Section. P.L. 1996, ch. 13, § 1.

§ 44-6.2-7 Analysis of amnesty program by tax administrator.

The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee with copies to the members of the revenue estimating conference by September 1, 1996. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further delineate the amounts that are new revenues from that already included in the general revenue receivable taxes defined under generally accepted accounting principles and the state’s audited financial statements. The auditor general shall include review of the analysis as part of the activities involved in preparation of the combined annual financial report for fiscal year 1996.

History of Section. P.L. 1996, ch. 13, § 1.

Chapter 44-6.3 2006 Rhode Island Tax Amnesty Act

§ 44-6.3-1 Short title.

This chapter shall be known as the “2006 Rhode Island Tax Amnesty Act”.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-2 Definitions.

As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:

(1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator;

(2) “Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-3 Establishment of tax amnesty.

(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide that the taxpayer clearly specify the tax due and the taxable period for which amnesty is being sought by the taxpayer.

(b) The amnesty program shall be conducted for a seventy-five (75) day period ending on September 30, 2006. The amnesty program shall provide that, upon written application by a taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to December 31, 2005, the tax administrator shall not seek to collect any penalties which may be applicable and shall not seek the civil or criminal prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship and upon terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under the agreement, such an agreement shall cease to be effective and the balance of the amounts required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.

(c) The provisions of this section shall include a taxable period for which a bill or notice of deficiency determination has been sent to the taxpayer and a taxable period in which an audit has been completed but has not yet been billed.

(d) Amnesty shall not be granted to taxpayers who are under any criminal investigation or are a party to any civil or criminal proceeding, pending in any court of the United States or the state of Rhode Island, for fraud in relation to any state tax imposed by the law of the state and collected by the tax administrator.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-4 Interest under tax amnesty.

Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of twelve percent (12%) annually from the due date to the time of payment.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-5 Appropriation.

There is hereby appropriated, out of any money in the treasury not otherwise appropriated for the 2007 fiscal year, the sum of two hundred thousand dollars ($200,000) to the division of taxation to carry out the purposes of this chapter. The state controller is hereby authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum or so much thereof as may be required from time to time and upon receipt by him of properly authenticated vouchers.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-6 Implementation.

Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.3-5.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-7 Disposition of monies.

(a) Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.

(b) Monies collected for the establishment of the TDI Reserve Fund (§ 28-39-7), the Employment Security Fund (§ 28-42-18),the Employment Security Interest Fund (§ 28-42-75), the Job Development Fund (§ 28-42-83), and the Employment Security Reemployment Fund (§ 28-42-87) shall be deposited in said respective funds.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-8 Analysis of amnesty program by tax administrator.

The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by November 1, 2006. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further identify the amounts that are new revenues from those already included in the general revenue receivable taxes defined under generally accepted accounting principles and the state’s audited financial statements. The auditor general shall include a review of this analysis as part of the activities involved in preparation of the combined annual financial report for fiscal year 2007.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

§ 44-6.3-9 Rules and regulations.

The tax administrator shall promulgate such rules and regulations as are necessary to implement the provisions of this chapter.

History of Section. P.L. 2006, ch. 246, art. 21, § 1.

Chapter 44-6.4 Rhode Island Tax Amnesty Act

§ 44-6.4-1 Short title.

This chapter shall be known as the “2012 Rhode Island Tax Amnesty Act.”

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-2 Definitions.

As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:

(1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator;

(2) “Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-3 Establishment of tax amnesty.

(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide that the taxpayer clearly specify the tax due and the taxable period for which amnesty is being sought by the taxpayer.

(b) The amnesty program shall be conducted for a seventy-five (75) day period ending on November 15, 2012. The amnesty program shall provide that, upon written application by a taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending on or prior to December 31, 2011, the tax administrator shall not seek to collect any penalties which may be applicable and shall not seek the civil or criminal prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship and upon terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under the agreement, such an agreement shall cease to be effective and the balance of the amounts required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.

(c) The provisions of this section shall include a taxable period for which a bill or notice of deficiency determination has been sent to the taxpayer and a taxable period in which an audit has been completed but has not yet been billed.

(d) Amnesty shall not be granted to taxpayers who are under any criminal investigation or are a party to any civil or criminal proceeding, pending in any court of the United States or the state of Rhode Island, for fraud in relation to any state tax imposed by the law of the state and collected by the tax administrator.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-4 Interest under tax amnesty.

Notwithstanding any provision of law to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed under § 44-1-7, reduced by twenty five percent (25%).

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-5 Appropriation.

There is hereby appropriated, out of any money in the treasury not otherwise appropriated for the 2013 fiscal year, the sum of three hundred thousand dollars ($300,000) to the division of taxation to carry out the purposes of this chapter. The state controller is hereby authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum or so much thereof as may be required from time to time and upon receipt by him of properly authenticated vouchers.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-6 Implementation.

Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including, but not limited to, procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.4-5.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-7 Disposition of monies.

(a) Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.

(b) Monies collected for the establishment of the TDI Reserve Fund (§ 28-39-7), the Employment Security Fund (§ 28-42-18), the Employment Security Interest Fund (§ 28-42-75), the Job Development Fund (§ 28-42-83), and the Employment Security Reemployment Fund (§ 28-42-87) shall be deposited in said respective funds.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-8 Analysis of amnesty program by tax administrator.

The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by January 1, 2013. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further identify the amounts that are new revenues from those already included in the general revenue receivable taxes, defined under generally accepted accounting principles and the state’s audited financial statements.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

§ 44-6.4-9 Rules and regulations.

The tax administrator may promulgate such rules and regulations as are necessary to implement the provisions of this chapter.

History of Section. P.L. 2012, ch. 241, art. 21, § 2.

Chapter 44-6.5 Rhode Island Tax Amnesty Act of 2017

§ 44-6.5-1 Short title.

This chapter shall be known as the “Rhode Island Tax Amnesty Act of 2017.”

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-2 Definitions.

As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:

(1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator.

(2) “Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-3 Establishment of tax amnesty.

(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide that the taxpayer clearly specify the tax due and the taxable period for which amnesty is being sought by the taxpayer.

(b) The amnesty program shall be conducted for a seventy-five day (75) period ending on February 15, 2018. The amnesty program shall provide that, upon written application by a taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending on or prior to December 31, 2016, the tax administrator shall not seek to collect any penalties that may be applicable and shall not seek the civil or criminal prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship and upon terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under the agreement, such an agreement shall cease to be effective and the balance of the amounts required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.

(c) The provisions of this section shall include a taxable period for which a bill or notice of deficiency determination has been sent to the taxpayer.

(d) Amnesty shall not be granted to taxpayers who are under any criminal investigation or are a party to any civil or criminal proceeding, pending in any court of the United States or the state of Rhode Island, for fraud in relation to any state tax imposed by the law of the state and collected by the tax administrator.

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-4 Interest under tax amnesty.

Notwithstanding any provision of law to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed under § 44-1-7, reduced by twenty-five percent (25%).

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-5 Implementation.

Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including, but not limited to, procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.4-5.

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-6 Disposition of monies.

(a) Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.

(b) Monies collected for the establishment of the TDI Reserve Fund (§ 28-39-7), the Employment Security Fund (§ 28-42-18), the Employment Security Interest Fund (§ 28-42-75), the Job Development Fund (§ 28-42-83), and the Employment Security Reemployment Fund (§ 28-42-87) shall be deposited in said respective funds.

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-7 Analysis of amnesty program by tax administrator.

The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by April 30, 2018. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further identify the amounts that are new revenues from those already included in the general revenue receivable taxes, defined under generally accepted accounting principles and the state’s audited financial statements.

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

§ 44-6.5-8 Rules and regulations.

The tax administrator may promulgate such rules and regulations as are necessary to implement the provisions of this chapter.

History of Section. P.L. 2017, ch. 302, art. 8, § 17.

Chapter 44-7 Collection of Taxes Generally

§ 44-7-1 Definitions.

Terms used in chapters 7 — 9 of this title shall, unless another meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows:

(1) “Collector” means a person receiving a tax list and a warrant to collect the tax list.

(2) “Person” means a co-partnership, a corporation, private or municipal, a joint stock company, a trust, an estate, an association, or any other entity or group organization against which a tax may be assessed.

(3) “Publication,” as applied to any notice, advertisement, or other instrument, the publication of which is required by law, means the act of printing it once in a newspaper published in the city or town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The publication shall be made at least fourteen (14) days prior to the date stated for the occurrence of the event to which the publication relates.

(4) “Town” includes city; “town clerk” includes city clerk; “town council” includes city council; “town treasurer” includes city treasurer; “collector” includes city collector.

History of Section. G.L. 1938, ch. 32, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-1.

§ 44-7-2 Duty of collector to collect and pay over.

The collector shall collect all taxes levied by the city or town by the time directed for the payment of the taxes according to law, and shall pay over the taxes to the city or town treasurer by the time limited for the payment.

History of Section. G.L. 1896, ch. 48, § 1; G.L. 1909, ch. 60, § 1; G.L. 1923, ch. 62, § 1; G.L. 1938, ch. 32, §§ 1, 2; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-2.

§ 44-7-3 Collector’s records.

All records kept by the collector shall be furnished by the city or town and shall be at all reasonable times open to the inspection of the auditor of the city or town or any other authorized agent of the city or town, and when the tax warrant has been executed and the accounts of the collector audited, the records showing the collection of all taxes or other disposition of the taxes shall be immediately returned to the city or town.

History of Section. G.L. 1938, ch. 32, § 3; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-3.

§ 44-7-4 Continuance in force of collection warrants.

All warrants for the collection of taxes shall continue in force until the whole tax is collected, notwithstanding the time appointed for collecting the tax, or the term of office of the collector, may have expired, and notwithstanding the collector may have paid the tax into the city or own treasury.

History of Section. G.L. 1896, ch. 48, § 34; G.L. 1909, ch. 60, § 36; G.L. 1923, ch. 62, § 36; G.L. 1938, ch. 32, §§ 4, 37; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-4.

§ 44-7-5 Removal of collector from office — New collection warrant.

The collector of any city or town may be removed from office by the city or town council for cause shown. In that case a new warrant may issue to the new collector for the collection of the portion of any tax not collected.

History of Section. G.L. 1896, ch. 48, § 36; G.L. 1909, ch. 60, § 38; G.L. 1923, ch. 62, § 38; G.L. 1938, ch. 32, §§ 5, 39; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-5.

§ 44-7-6 City or town treasurer as collector.

In every city or town in which a collector is not elected or appointed the city or town treasurer performs all the duties and exercise all the powers which by law are imposed and conferred upon collectors of taxes.

History of Section. G.L. 1896, ch. 48, § 37; G.L. 1909, ch. 60, § 39; G.L. 1923, ch. 62, § 39; G.L. 1938, ch. 32, § 40; G.L. 1938, ch. 32, § 6; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-6.

§ 44-7-7 Notice by collector to taxpayer of amount of tax.

(a) The collector, after receiving a tax list and warrant, shall immediately, at the expense of the city or town, send notice to each person assessed of the amount of the person’s tax. The notice shall be mailed postpaid and directed to the address on file in the office of the city or town treasurer or the assessors of taxes. Failure by the collector to send or failure by the taxpayer to receive a notice (physical, digital, or electronic) shall not excuse the nonpayment of the tax or affect its validity or any proceedings for the collection of the tax.

(b) The collector may establish a program whereby a taxpayer can waive their right to receive notice of the amount of tax owed via mail in lieu of notice via email or through some other digital or electronic means.

(c) Provisions of charters, general, and special laws granted by the general assembly are hereby repealed, prospectively, to the extent inconsistent with this section.

History of Section. G.L. 1938, ch. 32, § 7; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-7; P.L. 2024, ch. 221, § 1, effective June 24, 2024; P.L. 2024, ch. 222, § 1, effective June 24, 2024.

§ 44-7-7.1 Taxpayer information.

(a) When a municipality issues a property tax bill to each taxpayer, each bill shall state the amount by which the taxpayer’s rate of tax has been reduced by the distribution of state municipal revenue sharing and state aid for education. The bill shall also state the total amount of state municipal revenue sharing and state aid for education received by the municipality from the state. The statement shall read as follows:

Fiscal Year 19___________ State Aid to City/Town of _______________

Total Amount _______________

Tax rate reduced by _______________

(b) The director of revenue shall annually provide each municipality with the amount of state municipal revenue sharing and state aid for education subject to identification under this section.

History of Section. P.L. 1987, ch. 118, art. 21, § 1; P.L. 2008, ch. 98, § 38; P.L. 2008, ch. 145, § 38.

§ 44-7-7.2 Portsmouth — Tax bill contents.

The town of Portsmouth tax collector is hereby authorized to include on the town’s property tax bill a check-off provision, whereby a taxpayer may donate funds, in excess of his or her tax bill amount, for use by the Portsmouth Community Scholarship Fund.

History of Section. P.L. 2012, ch. 422, § 1; P.L. 2012, ch. 464, § 1.

§ 44-7-8 Permissive excise tax collection agreement.

A tax collector or a finance director of any city or town may enter into an agreement with the administrator of the division of motor vehicles for the collection of motor vehicle excise taxes and/or motor vehicle registration fees and/or the issuance of motor vehicle registrations on a mutually agreed cost sharing basis.

History of Section. P.L. 1984, ch. 381, art. VI, § 1.

§ 44-7-9 Delegated authority.

(a) Pursuant to an agreement made under § 44-7-8, the administrator of the division of motor vehicles may delegate to a tax collector or finance director of any city and/or town, the authority to issue motor vehicle registrations, to collect motor vehicle registration fees, to retain a portion of the fee for administrative expenses, and/or to withhold the issuance of a motor vehicle registration until either the delinquent excise tax and interest on the tax has been paid in full to the tax collector, or the appropriate pro rata quarterly excise tax has been paid in full to the tax collector.

(b) Any tax collector or finance director may delegate to the administrator of the division of motor vehicles the authority to collect its excise taxes on motor vehicles at the time of registration and may reimburse the administrator a reasonable percentage of the tax collected for the cost of collection.

History of Section. P.L. 1984, ch. 381, art. VI, § 1.

§ 44-7-10 Priority of city or town taxes in insolvency.

Whenever any person shall become insolvent, or die insolvent, city or town taxes due from him or her or his or her estate shall have preference, after debts or taxes due the United States and this state, over all other debts or demands, save those due for necessary funeral charges, and for attendance and medicine during his or her last sickness.

History of Section. G.L. 1896, ch. 50, § 3; G.L. 1909, ch. 62, § 3; G.L. 1923, ch. 64, § 3; G.L. 1938, ch. 36, § 3; G.L. 1956, § 44-7-10.

§ 44-7-10.1 Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town.

(a) No license or permit issued by the town of Exeter, and required for the operation of a business as defined in this act, may be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.

(b) No building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien or other town assessment on real property unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. This prohibition applies only to that real property which is the subject of the building permit application. This section does not apply to construction, which serves to abate a pending notice of violation issued by the town of Exeter or any of its officials and/or representatives.

(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit with his or her application, verification from the property tax or assessment collection agency of the town that all town taxes, liens and assessments are paid to date, the verification to be submitted with the application to the town council.

History of Section. P.L. 1999, ch. 299, § 1.

§ 44-7-10.2 Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.

(a) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property which is the subject to the building permit application. This section does not apply to construction which serves to abate a pending notice of violation issued by the town of Glocester or any of its officials and/or representatives.

(b) No demolition permit or building permit for the renovation or alteration of a mobile or manufactured home may be issued if the party assessed or mobile or manufactured home owner is in arrears for the payment of any tax, lien, or other town assessment on the mobile or manufactured home. This prohibition applies only to that mobile or manufactured home which is the subject of the permit application.

(c) Any applicant seeking any demolition or building permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.

History of Section. P.L. 2013, ch. 448, § 1; P.L. 2013, ch. 476, § 1.

§ 44-7-10.3 Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.

(a) No license or permit issued by the town of Barrington, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.

(b) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property that is the subject of the building permit application. This section does not apply to construction that serves to abate a pending notice of violation issued by the town of Barrington or any of its officials and/or representatives.

(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.

(d) The licensing or permitting authority has the discretion to issue a license or permit, notwithstanding the forgoing, if the applicant has entered an approved repayment plan for the tax arrearage and is current on making payments pursuant to that plan or other grounds that the licensing or permitting authority deems meritorious.

History of Section. P.L. 2020, ch. 22, § 1; P.L. 2020, ch. 48, § 1.

§ 44-7-10.4 East Greenwich — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.

(a) No license or permit issued by the town of East Greenwich, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.

(b) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property that is the subject of the building permit application. This section does not apply to construction that serves to abate a pending notice of violation issued by the town of East Greenwich or any of its officials and/or representatives.

(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.

(d) The licensing or permitting authority has the discretion to issue a license or permit, notwithstanding the foregoing, if the applicant has entered an approved repayment plan for the tax arrearage and is current on making payments pursuant to that plan.

History of Section. P.L. 2025, ch. 214, § 1, effective June 26, 2025; P.L. 2025, ch. 215, § 1, effective June 26, 2025.

§ 44-7-11 Collectors to furnish statements of liens.

(a) Cities, towns or fire districts. The collector of taxes for any city, town, or fire district shall, on written application by any person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to the applicant a single certificate of all taxes and other assessments, including water rates and charges, which at the time constitute liens on the parcel of real estate specified in the application and are payable on account of the real estate. The certificate shall be itemized and shall show the amounts payable on account of all taxes and assessments, rates, fees and charges, so far as the amounts are fixed and ascertained, and if the amounts are not then ascertainable, it shall be expressed in the certificate. In addition, the tax certificate shall include: (1) a statement as to whether there are any tax sales scheduled which would affect the parcel of real estate noted in the certificate; and (2) a statement as to whether any of taxes or other assessments noted on the tax certificate as being paid in full were paid as the result of a sale held pursuant to the provisions of chapter 9 of this title within the twelve (12) month period immediately preceding issuance of the certificate. Any city or town officer or board doing any act toward establishing any tax assessment, lien, fees or charge upon any real estate in the city or town shall transmit a notice of that act to the collector of taxes. The collector of taxes shall charge not more than twenty-five dollars ($25.00) for each certificate so issued, and the money so received shall be paid into the city or town treasury. A certificate issued on or after October 1, 1966, under this section may be filed or recorded with the land evidence records of the city or town in which the real estate shall be situated within sixty (60) days after its date, and if filed or recorded shall operate to discharge the parcel of real estate specified from the liens for all taxes, assessments or portions, rates, fees and charges which do not appear by the certificate to constitute liens, except the taxes, assessments or portions, rates, fees and charges which have accrued within one year immediately preceding the date of the certificate; provided, that they are noted in the certificate, and the taxes, assessments or portions, rates, and charges concerning which a statement has been filed or recorded in the land evidence records. A certificate issued under this section shall not affect the obligation of any person liable for the payment of any tax, assessment, rate, fee, or charge.

(b) The fee to be paid for filing the certificate with the registry of deeds is eight dollars ($8.00).

(c) Barrington. In the town of Barrington, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(d) Warren. In the town of Warren, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(e) Smithfield. In the town of Smithfield, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does not apply to refinancing transactions or to transfers of real estate within a family without consideration.

(f) City, town or fire district. The collector of taxes for any city, town, or fire district may, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does not apply to refinancing transactions or to transfers of real estate within a family without consideration.

(g) Scituate. In the town of Scituate, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(h) Bristol. In the town of Bristol, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(i) East Greenwich. In the town of East Greenwich, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does apply to refinancing transactions or to transfers of real estate within a family without consideration.

(j) North Providence. In the town of North Providence, the tax collector shall, upon application for any municipal lien certificate, include and attach the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does apply to refinancing transactions or to transfers of real estate within a family without consideration.

(k) Glocester. In the town of Glocester, the tax collector shall, upon application for any municipal lien certificate for taxes assessed against a mobile or manufactured home, furnish a tax certificate setting forth all taxes which at the time are due and payable to the town on account of any owner of any mobile or manufactured home referenced in the application. The municipal lien certificate for mobile and manufactured homes shall be processed in accordance with subsection (a) as set forth above. The closing agent presiding at the closing on any transfer of a mobile or manufactured home shall collect all sums due as set forth on the tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the mobile or manufactured home.

History of Section. G.L. 1938, ch. 32, § 8; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-11; P.L. 1966, ch. 278, § 1; P.L. 1981, ch. 237, § 1; P.L. 1986, ch. 127, § 1; P.L. 1986, ch. 331, § 4; P.L. 1986, ch. 464, § 1; P.L. 1993, ch. 123, § 1; P.L. 1994, ch. 414, § 1; P.L. 1996, ch. 56, § 1; P.L. 1996, ch. 368, § 1; P.L. 1996, ch. 415, § 1; P.L. 1996, ch. 420, § 1; P.L. 1997, ch. 220, § 1; P.L. 1997, ch. 234, § 1; P.L. 1998, ch. 164, § 1; P.L. 1998, ch. 197, § 1; P.L. 1998, ch. 206, § 1; P.L. 1998, ch. 207, § 1; P.L. 1998, ch. 218, § 1; P.L. 1998, ch. 220, § 1; P.L. 1998, ch. 224, § 1; P.L. 1998, ch. 227, § 1; P.L. 1998, ch. 246, § 1; P.L. 1998, ch. 247, § 1; P.L. 1998, ch. 271, § 1; P.L. 1998, ch. 462, § 1; P.L. 1998, ch. 463, § 1; P.L. 1998, ch. 465, § 1; P.L. 1998, ch. 466, § 1; P.L. 1999, ch. 69, § 1; P.L. 1999, ch. 113, § 1; P.L. 1999, ch. 312, § 1; P.L. 1999, ch. 329, § 1; P.L. 1999, ch. 409, § 1; P.L. 2000, ch. 41, § 1; P.L. 2000, ch. 301, § 1; P.L. 2001, ch. 337, § 1; P.L. 2004, ch. 51, § 1; P.L. 2004, ch. 373, § 1; P.L. 2009, ch. 24, § 1; P.L. 2009, ch. 38, § 1; P.L. 2011, ch. 286, § 1; P.L. 2012, ch. 415, § 8; P.L. 2012, ch. 488, § 1; P.L. 2013, ch. 328, § 1; P.L. 2013, ch. 388, § 1.

§ 44-7-12 Action for recovery of tax.

(a) The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the defendant, specifying the city or town in which the tax was assessed and the time of ordering and assessing the tax.

(b) The court may award a reasonable attorney’s fee to the prevailing party in any civil action arising from the collection of a municipal tax levy in which the court:

(1) Finds that there was a complete absence of a justiciable issue of either law or fact raised by the losing party; or

(2) Renders a default judgment against the losing party.

History of Section. G.L. 1896, ch. 48, § 26; G.L. 1909, ch. 60, § 28; G.L. 1923, ch. 62, § 28; G.L. 1938, ch. 32, §§ 20, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-12; P.L. 1990, ch. 371, § 1; P.L. 1993, ch. 370, § 1.

§ 44-7-13 Judgment for collector — Execution and levy.

If judgment is rendered in favor of the collector, he or she shall have an allowance for his or her reasonable trouble in attending to the suit, to be taxed by the court in the bill of costs, and execution shall issue against the real and personal estate of the defendant, and the levy of the execution upon any real estate, upon which a lien for the tax is created by chapter 9 of this title, shall be deemed to relate back, and take effect from the time of commencement of the lien.

History of Section. G.L. 1896, ch. 48, § 27; G.L. 1909, ch. 60, § 29; G.L. 1923, ch. 62, § 29; G.L. 1938, ch. 32, §§ 21, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-13.

§ 44-7-14 Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town.

The city or town council of any city or town may cancel in whole or in part, taxes assessed upon personal, mixed, or real property:

(1) When there is a mistake in the assessment of a tax, and the tax assessors have certified to the fact, in writing, to the body authorized by the provisions of this section to cancel taxes, setting forth the nature of the mistake, the valuation of the property, the amount of the tax assessed, and the name of the person to whom the property was taxed.

(2) When a person dies leaving no estate, or removes from the state and owns no property or interest in property within the state, and the tax collector or person acting in the capacity of tax collector certifies, in writing, to the body authorized by the provisions of this section to cancel taxes, as to the facts in the case.

(3) When the council is advised by the city or town solicitor, or the person acting in the capacity of the solicitor, by written opinion that a tax is illegal, and the tax administrator concurs in the opinion.

(4) When the council is acting pursuant to §§ 45-44-1 — 45-44-13 or a properly enacted city or town ordinance intended to encourage the renovation, rehabilitation, or construction of tax delinquent properties.

(5) Exeter. The town council of the town of Exeter may cancel or forgive, in whole or in part, taxes assessed in the town of Exeter prior to January 1, 1994, when the taxpayer, under oath, proves to the satisfaction of the Exeter town council:

(i) That the subject tax was paid or that the nonpayment of the tax was the direct result of the material error, neglect or omission of the Exeter tax collector;

(ii) That the taxpayer relied in good faith to his or her detriment upon the error, neglect or omission; and

(iii) That a gross inequity would arise if the tax, penalty and any interest accrued on the tax or penalty, were to be charged or collected accordingly.

History of Section. G.L. 1923, ch. 62, § 40; P.L. 1931, ch. 1711, § 1; P.L. 1935, ch. 2259, § 3; G.L. 1938, ch. 32, §§ 41, 58; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-14; P.L. 1978, ch. 132, § 1; P.L. 1997, ch. 242, § 1; P.L. 1997, ch. 355, § 1.

§ 44-7-15 Certificate of cancellation — Attachment to tax list.

Whenever any tax is cancelled in accordance with the provisions of § 44-7-14, the body canceling the tax shall certify to the tax collector, or person acting in the capacity of tax collector, that the tax has been cancelled, and the tax collector or person acting in the capacity of tax collector shall, upon receipt of the certification, immediately attach the certification to the tax list, whereupon it shall become a part of the list, and shall strike the cancelled tax from the list or correct the amount in the list, as the case may be. The liability of the collector of taxes or person acting in the capacity of collector of taxes and the surety on his or her bond shall be measured and determined by the tax list as amended by cancellations made under the provisions of this chapter, in the same manner and to the same extent as if it were the original list.

History of Section. G.L. 1923, ch. 62, § 41; P.L. 1931, ch. 1711, § 1; G.L. 1938, ch. 32, §§ 42, 59; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-15.

§ 44-7-16 Action by city or town treasurer against delinquent collector.

The city or town treasurer may have his or her action against any collector and his or her sureties, who shall neglect to pay in any tax to the city or town treasury by the time limited therefor.

History of Section. G.L. 1896, ch. 48, § 31; G.L. 1909, ch. 60, § 33; G.L. 1923, ch. 62, § 33; G.L. 1938, ch. 32, §§ 34, 60; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-16.

§ 44-7-17 Execution against delinquent collectors.

In every execution issued by any court against any delinquent collector or his or her sureties, the words “and real estate” shall be inserted immediately after the words “goods and chattels,” and the officer charged shall immediately attach and take possession of all the estate, real and personal, of the collector within his or her precinct, and shall immediately advertise the estate to be sold within twenty (20) days after this at public auction; and he or she shall cause enough of the estate to be sold to pay the amount of the execution, and all incidental costs and expenses; and the sale may be adjourned from time to time.

History of Section. G.L. 1896, ch. 48, § 32; G.L. 1909, ch. 60, § 34; G.L. 1923, ch. 62, § 34; G.L. 1938, ch. 32, §§ 35, 61; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-17.

§ 44-7-18 Execution against sureties of delinquent collector.

If no estate of the collector can be found in the precinct of the officer, or if the estate is insufficient, the officer shall make return to the clerk’s office, and an alias execution shall immediately be issued against the sureties of the collector, for the amount unpaid, and costs and expenses, which shall be levied upon their estates, and proceeded with in the manner as directed by this chapter concerning collectors.

History of Section. G.L. 1896, ch. 48, § 33; G.L. 1909, ch. 60, § 35; G.L. 1923, ch. 62, § 35; G.L. 1938, ch. 32, §§ 36, 62; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-18.

§ 44-7-19 Action by co-tenant for contribution to tax.

A tenant in common or a joint tenant who pays the entire tax assessed for property held in common, or jointly, may recover from his co-tenants jointly or severally the proportion of the tax payable by the co-tenants in an action of the case.

History of Section. G.L. 1938, ch. 32, § 63; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-19.

§ 44-7-20 Actions for refund of taxes.

No action to recover back a tax shall be maintained unless commenced within three (3) months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable, and no sale, contract, or levy shall be avoided solely by reason of the error or irregularity.

History of Section. G.L. 1938, ch. 32, § 64; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-20.

§ 44-7-21 Severability.

The powers granted and the duties imposed by chapters 7 — 9 of this title and their applicability to any persons, tax districts, or circumstances shall be construed to be independent and severable, and if any one or more sections, clauses, sentences, or parts of these chapters, or their applicability to any persons, tax districts, or circumstances shall be adjudged unconstitutional or invalid, the judgment shall not affect, impair, or invalidate the remaining provisions of these chapters, or their applicability to other persons, tax districts, or circumstances, but shall be confined in its operation to the specific provisions held unconstitutional and invalid and to the persons, tax districts, and circumstances affected by that invalidity.

History of Section. G.L. 1938, ch. 32, § 65; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-21.

§ 44-7-22 Remedy not exclusive.

The remedy provided by chapters 7 — 9 of this title shall be cumulative and shall not exclude or prevent the exercise of any other right, remedy, or process previously allowed by law or by previous enactment of the legislature.

History of Section. P.L. 1957, ch. 126, § 1.

§ 44-7-23 Exemption on uninhabited buildings.

No city or town council may cancel or abate, in whole or in part, taxes assessed upon any real property consisting of an uninhabited, boarded up, or otherwise uninhabitable building unless the property is or will be subject to eminent domain proceedings by the state or local government or an agency of these, and the state or local government or an agency of these participating in the eminent domain proceedings certifies that fact in writing to the city or town council.

History of Section. P.L. 1968, ch. 283, § 1.

§ 44-7-24 Legislatively created bodies — Collection of taxes, assessments, and other charges.

No legal entity created by the general assembly, which is authorized to collect taxes, fees, assessments, rates, or other charges, including, but not limited to the Providence Water Supply Board and the city of Providence, shall refuse to accept cash-in-hand in payment of taxes, fees, assessments, rates, charges, or any other liability. Any legislatively created body shall be open for the collection of taxes, fees, assessments, rates, and charges during reasonable business hours. Failure of any legislatively created body to accept from any person cash-in-hand in payment of those liabilities set forth in this section shall discharge that person from the duty to pay that liability.

History of Section. P.L. 1983, ch. 48, § 1.

§ 44-7-25 Sale of rights to uncollected taxes that are due and payable.

The collector, with the approval of the city or town council, is authorized to sell to a bank or other financial institution the rights of the city or town to receive taxes, which are due and payable as of the end of the city or town’s fiscal year and are uncollected at the time of the sale. Any agreement executed under this section shall be filed with the city or town clerk, but does not need to be filed or recorded under the Uniform Commercial Code, title 6A. The collector shall act as the sole collecting agent for the bank or financial institution and shall exercise the rights under chapters 7 — 9 of this title as to collection, enforcement of liens, and sale for nonpayment with respect to those taxes.

History of Section. P.L. 1983, ch. 329, § 1; P.L. 1984, ch. 329, § 1; P.L. 1986, ch. 198, § 54.

§ 44-7-26 Jeopardy collections of taxes.

(a) If, between the assessment date and the tax due date, any tax collector believes that the collection of any tax will be jeopardized by delay, he or she shall, subject to the provisions of this section, collect the tax immediately.

(b) He or she may enforce collection of the tax by using any one or more of the methods provided in chapters 8 and 9 of this title, or in any other section relating to the collection of taxes.

(c) If the amount of the tax has been definitely fixed by the assessors, the collector shall collect that amount. If the assessment of the property represented by the tax has been fixed by the assessors but the tax rate has not been laid, the collector shall, subject to the provisions of this section, enforce collection of a tax obtained by multiplying the fixed assessment by the tax rate of the next preceding year. If neither the assessment of the property nor the tax rate has been fixed, the tax collector shall make application to the assessors for a valuation on the property. The assessors shall, immediately, value the property and the valuation placed upon the property by the assessors, together with the tax rate of the preceding year, shall be used by the collector in determining the amount of tax to be collected.

(d) If, after the payment of any tax in conformity with the provisions of this section, it is found that the amount paid is in excess of the amount which would have been paid on the tax due date or after appeal to the courts, the excess paid shall be returned to the taxpayer upon written application by him or her to the treasurer of the municipality. The written application shall contain a recital of the facts, shall show the amount of rebate to which the applicant believes he or she is entitled, shall be approved by the tax collector, and shall be made within the period of one year from the date of the definite determination of the tax.

(e) The person against whom jeopardy collection proceedings have been begun, may obtain a stay of collection of the whole or any part of the amount of the tax represented by the proceedings by filing with the tax collector a bond in an amount not exceeding double the amount as to which the stay is desired, and with the surety as the tax collector deems necessary, conditioned upon the payment of the amount, the collection of which is stayed by the bond as is found to be due from the person when the tax roll has been completed and the tax rate fixed or as is determined by a court of competent jurisdiction after appeal to it. The amount of the tax which is stayed by the bond shall be paid on notice and demand of the tax collector at any time after the tax due date. The person subject to jeopardy collection proceedings under the provisions of this section, who has obtained a stay of collection in whole or in part, shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond and if, as the result of the waiver, any part of the amount covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced.

History of Section. P.L. 1984, ch. 381, art. IV, § 1.

§ 44-7-27 Newport — Cancellation of real property taxes in the city.

In addition to the provisions of § 44-7-14, the council of the city of Newport may cancel in whole or in part taxes, including late payment penalties and interest, assessed upon the following real property:

(1) Real property located at Washington Street South Pier, tax assessor’s plat 16, lot 244, for any period of time after April 1, 1985, at which time ownership of the real property was transferred to the state of Rhode Island and the Rhode Island economic development corporation for the purpose of constructing berthing facilities for commercial fishing vessels.

(2) Real property located at Washington Street, tax assessor’s plat 16, lots 113, 111.4 and 223, for any period of time after August 1, 1986, at which time ownership of the real property was transferred to the state of Rhode Island for the purpose of constructing a transportation and visitors’ center for the Newport Gateway project.

History of Section. P.L. 1986, ch. 516, § 1; P.L. 1987, ch. 45, § 1; P.L. 1987, ch. 259, § 1.

§ 44-7-28 Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.

(a) Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of attachment or otherwise.

History of Section. P.L. 2013, ch. 328, § 2; P.L. 2013, ch. 388, § 2; P.L. 2014, ch. 494, § 1; P.L. 2014, ch. 527, § 1; P.L. 2018, ch. 336, § 1; P.L. 2018, ch. 338, § 1.

Chapter 44-8 Collection by Distress

§ 44-8-1 Property subject to distraint.

The collector may distrain personal property, except that which is exempt from attachment or distress by the laws of this state or of the United States, and may sell the property in the manner directed by this chapter.

History of Section. G.L. 1896, ch. 48, §§ 17, 18; G.L. 1909, ch. 60, §§ 19, 20; G.L. 1923, ch. 62, §§ 19, 20; G.L. 1938, ch. 32, §§ 9, 18, 19; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-1.

§ 44-8-2 Notice of sale of personal property distrained.

In all cases where personal property shall be levied on by any collector, the collector shall cause notice of the levy, and of the time and place of sale, to be left at the last and usual place of abode of the owner, or personally to be given to the owner, at least five (5) days previous to the appointed time of sale, if the owner has a last and usual place of abode in the state or if personal notice can be given to the owner. The collector shall also in all cases advertise the sale once a week for three (3) successive weeks in a newspaper, if there is one published in the town, if not, in the county, and shall also post up notices in three (3) public places in the city or town, at least twenty (20) days previous to the appointed time of sale.

History of Section. G.L. 1896, ch. 48, §§ 19, 20; G.L. 1909, ch. 60, §§ 21, 22; G.L. 1923, ch. 62, §§ 21, 22; G.L. 1938, ch. 32, §§ 10, 20, 21; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-2.

§ 44-8-3 Sale of property — Disposition of surplus proceeds or property.

If the owner does not pay the amount of the tax, with the interest or percentage and all costs and charges, by the time appointed for the sale, the collector shall sell the property, or enough to pay the sums due, at public auction. Any remaining property or surplus of money shall be returned to the owner or person entitled to receive it. If no owner or person entitled to receive the property or surplus of money can be found by the collector, the collector shall deliver the property or surplus of money to the city or town treasurer, who shall hold it subject to the call of the owner or person entitled to receive the property or surplus of money.

History of Section. G.L. 1896, ch. 48, §§ 21, 22; G.L. 1909, ch. 60, §§ 23, 24; G.L. 1923, ch. 62, §§ 23, 24; G.L. 1938, ch. 32, §§ 11, 22, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-3.

§ 44-8-4 Removal of property to advantageous place for sale.

Any collector may, with the consent of the owner, remove personal property for sale to any city or town or place, where it may be sold to the best advantage, giving notice to the owner, and giving notice as provided by § 44-8-2, in the city or town or place where the sale is to be made.

History of Section. G.L. 1896, ch. 48, § 23; G.L. 1909, ch. 60, § 25; G.L. 1923, ch. 62, § 25; G.L. 1938, ch. 32, § 24; G.L. 1938, ch. 32, § 12; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-4.

§ 44-8-5 Collection of tax after removal of person or property to another city or town.

If any person or property taxed in one city or town removes or is removed into another city or town before the tax is collected, the collector may follow the person or property into any city or town and levy or collect the tax with the same power as if the person or property was not removed.

History of Section. G.L. 1896, ch. 48, § 24; G.L. 1909, ch. 60, § 26; G.L. 1923, ch. 62, § 26; G.L. 1938, ch. 32, §§ 13, 25; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-5.

§ 44-8-6 Adjournment of sales.

Any sale of real or personal estate or of any interest in an estate, liable for the payment of taxes by the provisions of this chapter, may be adjourned from time to time.

History of Section. G.L. 1896, ch. 48, § 25; G.L. 1909, ch. 60, § 27; G.L. 1923, ch. 62, § 27; G.L. 1938, ch. 32, §§ 14, 26; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-6.

§ 44-8-7 Summons of person holding property of nonresident or absent taxpayer.

If any person legally taxed shall be out of the state, or depart from the state, leaving no property liable for the tax, the collector may summon the attorney, agent, factor, trustee, or debtor of the person before the district court of the district in which the city or town where the tax is assessed is situated, to declare on oath how much property, if any, of the absent person, he or she has in his or her possession; and if he or she has sufficient property, he or she shall pay the tax and charges, or deliver to the collector sufficient property to pay the tax and charges.

History of Section. G.L. 1896, ch. 48, § 28; G.L. 1909, ch. 60, § 30; G.L. 1923, ch. 62, § 30; G.L. 1938, ch. 32, §§ 15, 29; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-7.

§ 44-8-8 Distress warrant against person holding property of nonresident or absentee.

If any person summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay the tax and charges, or to deliver to the collector sufficient property to pay the tax and charges, if the person has sufficient property, the district court shall grant to the collector a warrant of distress against the proper goods and chattels of the person summoned, and the collector may distrain and sell the goods and chattels wherever found, or so much of the goods and chattels as will pay the tax and all interest and expenses, in the manner provided by this chapter; and the district court shall have jurisdiction in the premises, although the amount involved shall exceed one thousand dollars ($1,000).

History of Section. G.L. 1896, ch. 48, § 29; G.L. 1909, ch. 60, § 31; G.L. 1923, ch. 62, § 31; G.L. 1938, ch. 32, §§ 16, 30; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-8.

§ 44-8-9 Payment of tax barring action by nonresident or absentee for property.

If the person summoned shall pay the tax and charges, or deliver property for this purpose, or have his or her own property sold for this purpose, this proceeding shall be sufficient to bar any action brought for this purpose by the absent person.

History of Section. G.L. 1896, ch. 48, § 30; G.L. 1909, ch. 60, § 32; G.L. 1923, ch. 62, § 32; G.L. 1938, ch. 32, §§ 17, 31; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-9.

§ 44-8-10 Distress warrant against delinquent corporation.

If any corporation shall neglect for the space of thirty (30) days to pay the tax imposed upon the corporation, the general treasurer shall issue his or her warrant of distress against the corporation, directed to the sheriff or his or her deputy of the county in which the corporation is located, for the amount of the tax, commanding him or her, in the name of the state, to collect from the corporation the amount, with interest on this from the time the amount was payable to the time of its receipt by the officer, with his or her lawful fees, and to make return of the warrant within ninety (90) days from the date of the warrant.

History of Section. G.L. 1896, ch. 29, § 17; G.L. 1909, ch. 39, § 17; G.L. 1923, ch. 37, § 13; G.L. 1938, ch. 32, §§ 18, 32; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-10.

§ 44-8-11 Attachment and sale of corporate property.

The officer charged with the service of the warrant shall levy and collect the sum set forth in the warrant by attachment and seizure of the real and personal estate of the corporation against whom the warrant was issued, and shall sell the estate at public auction, giving thirty (30) days previous notice of the time and place of the sale by posting up two (2) notices in the city or town in which the corporation is located. A deed of the estate made by the officer shall vest in the purchaser all the right, title, and interest, which the corporation had in the estate at the time of the attachment and seizure of the estate.

History of Section. G.L. 1896, ch. 29, § 18; G.L. 1909, ch. 39, § 18; G.L. 1923, ch. 37, § 14; G.L. 1938, ch. 32, §§ 19, 33; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-8-11.

Chapter 44-9 Tax Sales

§ 44-9-1 Tax titles on real estate.

(a) Taxes assessed against any person in any city or town for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall terminate at the expiration of three (3) years after it first arises if the estate has in the meantime been alienated and the instrument alienating the estate has been recorded and no action for the enforcement of the lien has commenced; otherwise, it shall continue until a recorded alienation of the estate. The lien shall be superior to any other lien, encumbrance, or interest in the real estate whether by way of mortgage, attachment, receivership order, or otherwise, except easements, restrictions, and prior tax title(s) held by the Rhode Island housing and mortgage finance corporation. A final decree foreclosing all rights of redemption under this title shall constitute an alienation within the meaning of this section. The tax sale shall constitute an enforcement of the lien, but itself shall not constitute an alienation.

History of Section. G.L. 1896, ch. 48, §§ 2, 3; G.L. 1909, ch. 60, §§ 2, 3; P.L. 1912, ch. 769, § 44; G.L. 1923, ch. 62, §§ 2, 3; G.L. 1938, ch. 32, §§ 2, 3, 22; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-1; P.L. 2018, ch. 351, § 1.

§ 44-9-1.1 Cumberland Hill fire district tax liens.

(a) Taxes assessed against any person by the Cumberland Hill fire district for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall be superior to any other lien, encumbrance or interest in the real estate, whether by way of mortgage, attachment, or otherwise, except easements and restrictions.

(c) Every deed or mortgage presented for recording in connection with property located in the Cumberland Hill fire district shall be accompanied by a certificate issued by the Cumberland Hill fire district stating that all outstanding taxes assessed against the property by the Cumberland Hill fire district have been paid.

History of Section. P.L. 2009, ch. 70, § 1; P.L. 2009, ch. 136, § 1.

§ 44-9-2 Taxes for which particular property liable.

If any person is taxed for several parcels of real estate, each of the parcels shall be liable for the payment of the tax assessed against it, even though the parcel may have been alienated, but no parcel shall be liable for any tax assessed against any other parcel. If any person is taxed for real estate and for personal estate in the same tax, the whole of the person’s tax may be collected either out of the real or personal estate. If any person is taxed for several parcels of real estate and for personal estate in the same tax, the tax on personal estate may be collected out of the real estate, and each of the parcels shall be liable for the payment of the tax assessed against it, together with the portion of the tax on the personal estate as the assessed value of the parcel bears to the aggregate assessed values of all parcels.

History of Section. G.L. 1896, ch. 48, § 7; P.L. 1898, ch. 586, § 1; G.L. 1909, ch. 60, § 9; G.L. 1923, ch. 62, § 9; G.L. 1938, ch. 32, §§ 9, 23; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-2.

§ 44-9-3 Lien of fire district, lighting district, water district, sewer district and road district.

All taxes, charges, assessments, assessed against any person in any fire district, water district, sewer district, road district and lighting district within this state, pursuant to the act of incorporation of the district, for either real or personal estate, shall constitute a lien upon that person’s real estate in the district for the space of three (3) years after the assessment, and, if the real estate is not alienated, then until the taxes or fees are collected.

History of Section. P.L. 1898, ch. 575, § 1; G.L. 1909, ch. 60, § 4; G.L. 1923, ch. 62, § 4; G.L. 1938, ch. 32, §§ 4, 24; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, § 44-9-3; P.L. 2003, ch. 262, § 1.

§ 44-9-4 Collector of taxes — Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district.

The collector of taxes of every fire district, water district, sewer district, road district and lighting district shall have all the powers and privileges and be subject to all the duties and liabilities which are conferred or imposed upon collectors of taxes in cities or towns.

History of Section. P.L. 1898, ch. 575, § 3; G.L. 1909, ch. 60, § 5; G.L. 1923, ch. 62, § 5; G.L. 1938, ch. 32, §§ 5, 25; P.L. 1946, ch. 1800, § 1; P.L. 1952, ch. 3021, § 1; G.L. 1956, § 44-9-4; P.L. 2003, ch. 262, § 1.

§ 44-9-5 Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities.

(a) Cities and towns and fire districts, water districts, sewer districts, road districts, and lighting districts are authorized to make agreements with respect to the parcel of property upon which they respectively own tax titles in respect to the disposition of the liens, of the parcel of property subject to the liens, and of the proceeds of a tax sale of the property.

(b) If no agreement is in place, liens arising under § 44-9-1 shall be superior to any other lien.

History of Section. G.L. 1938, ch. 32, § 26; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-5; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.

§ 44-9-6 Primary liability of life estate.

In case of a life estate, the interest of the tenant for life shall first be liable for the tax, and the remainderman, if assessed, shall be secondarily liable.

History of Section. G.L. 1896, ch. 48, § 8; G.L. 1909, ch. 60, § 10; G.L. 1923, ch. 62, § 10; G.L. 1938, ch. 32, §§ 10, 27; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-6; P.L. 2003, ch. 262, § 1.

§ 44-9-7 Advertising and taking or sale of real estate.

The collector may advertise and take, or sell any real estate liable for taxes in the manner directed.

History of Section. G.L. 1896, ch. 48, § 9; G.L. 1909, ch. 60, § 11; G.L. 1923, ch. 62, § 11; G.L. 1938, ch. 32, §§ 11, 28; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-7; P.L. 1997, ch. 42, § 1; P.L. 1997, ch. 74, § 1.

§ 44-9-8 Sale of undivided part or whole of land.

If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction for the amount of the taxes, assessments, rates, liens, interest, and necessary intervening charges, the smallest undivided part of the land which will bring the amount, but not less than one percent (1%), or the whole for the amount if no person offers to take an undivided part.

History of Section. G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934, ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-8; P.L. 2002, ch. 385, § 1.

§ 44-9-8.1 Taking for taxes.

(a) Notwithstanding the provisions of § 44-9-8, upon a determination that the property is necessary for redevelopment, revitalization, or municipal purposes by the redevelopment agency of a municipality or, if there is no redevelopment agency and the city or town council makes that determination, then the municipality may take the land for the city or town.

(b) If a tax on land is not paid within fourteen (14) days after demand for the tax and remains unpaid at the date of taking, the collector may take the land for the city or town, first giving fourteen (14) days’ notice of his or her intention to exercise the power of taking, the notice may be served in the manner required by law for the service of civil cases or may be published. The notice shall contain a substantially accurate description of the lots or divisions of land to be sold, which shall be furnished to the collector by the assessors upon demand of the collector, the amount of tax assessed on each, and the names of all owners known to the collector. The notice of the sale of the undivided real estate of a deceased person assessed to his or her heirs or devisees or assessed in general terms to his or her estate shall contain the names of all the heirs or devisees interested in the real estate, if the probate records of the county where the land lies disclose their identity. The collector shall also, fourteen (14) days before the taking, post a conforming notice in two (2) or more convenient and public places.

(c) Whenever the collector of taxes of a city or town shall have taken land in the city or town he or she may, in the name and on behalf of the city or town, take immediate possession of the land and, until the tax title acquired is redeemed, collect the rent and other income from the land, this rent and income, after the payment of all necessary expenses in the care, repair, and management of the land shall be applied on account of the taxes, assessments, rates, charges, interest, and costs due the city or town on the land, with any balance remaining being paid to the person entitled to this rent and income.

(d) Upon petition of any person having a right to redeem the tax title, the superior court for the county where the land lies, if it adjudges justice and the circumstances warrant, may, upon any terms that it deems equitable, enjoin a taking of possession under this section or command the surrender of a possession taken. A city or town must designate a detailed purpose and plan for any land it takes at a tax sale within one year, or that land will be offered at the next tax sale.

(e) Neither the city or town nor any of its officers, agents or employees is liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents, or employees is liable for injury or damage caused by the possession of land under this section to the land or to the person or property of any person.

History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.

§ 44-9-8.2 Deed of taking.

The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a substantially accurate description of each parcel of land taken, the name of the person to whom the tax was assessed, the amount of the tax, and the incidental expenses and costs to the date of taking, and if notice of the sale was given to the Rhode Island Housing and Mortgage Finance Corporation and/or to the department of elderly affairs under the provisions of § 44-9-10, an affirmative certification as to which entity received notice and the date(s) on which each such notice was given shall be set forth in the instrument. This instrument of taking is not valid unless recorded within sixty (60) days of the date of taking. If recorded, it is prima facie evidence of all facts essential to the validity of the title taken. Title to the land taken shall vest in the city or town, subject to the right of redemption. The title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the taxes with all intervening costs, terms imposed for redemption, and charges, with interest. The premises taken, both before and after either redemption or foreclosure, is also subject to and has the benefit of all easements and restrictions lawfully existing in, upon or over the land or appurtenant to the land, and all covenants and agreements running with the premises either at law or in equity, when taken.

History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4.

§ 44-9-8.3 Sale of owner-occupied residential property to housing agency.

(a) Where the property subject to tax sale is owner-occupied residential and contains three (3) or less units, the Rhode Island Housing and Mortgage Finance Corporation shall have a right of first refusal to acquire the tax lien at tax sale, and may assist the owner to discharge the lien or take title and acquire the property in its own name pursuant to regulations to be developed by the corporation, consistent with its purposes. The corporation shall notify the collector of its intention to exercise this right by the later of: (i) thirty (30) days from its receipt of the certified mail notice set forth in § 44-9-10; or (ii) ten (10) days before the date of sale or any adjournment of the sale. Failure of the corporation to notify the collector as provided herein shall extinguish the right of first refusal provided in this section.

(b) There shall be an advisory board consisting of six (6) members: one person appointed by the Rhode Island League of Cities and Towns; one person appointed by the Consumer Credit Counseling Services of Rhode Island; one person appointed by Rhode Island Legal Services; one person appointed by the Housing Network of Rhode Island, one appointed by the Urban League of Rhode Island and one appointed by the Center for Hispanic Policy and Advocacy. The advisory committee shall provide advice and recommendations to the governing board of the Rhode Island Housing and Mortgage Finance Corporation regarding that corporation’s activities under this section. The members of the advisory board shall receive no compensation for the performance of their duties, but may be reimbursed for reasonable expenses incurred in carrying out their duties.

History of Section. P.L. 2006, ch. 534, § 2; P.L. 2006, ch. 537, § 2.

§ 44-9-9 Notice and advertisement of sale.

Before the sale, the collector shall give notice of the time and place of sale posted in two (2) or more public places in the city or town at least three (3) weeks before the time of the sale. The collector shall also cause to be published in some public newspaper published in the city or town, if there is one, and if there is no public newspaper published in the city or town, then in some public newspaper published in the county, a statement concerning the time and place of sale, the real estate liable for payment of taxes, and the name of the person against whom the real estate was assessed, with a list of the parcel or parcels to be offered for sale by the recorded plat and lot number, or by assessors’ plat and lot number, or by other adequate description. The newspaper notice giving this full description shall be inserted, once, at least three (3) weeks prior to the date of the advertised sale, and thereafter a weekly formal legal notice, between the date of original advertisement and the time of sale specified in the notice, shall be inserted, stating that the collector will sell at public auction the real estate advertised. The subsequent formal legal notice shall include reference to the original advertisement, which gave a full description. Whenever an advertised tax sale is continued or postponed, a formal legal notice giving the new date shall be inserted at least one week prior to the new date. Any notice of sale shall inform any party entitled to notice of its right of redemption and shall explain to such party the manner in which said right shall be exercised and inform said party of the penalties and forfeiture that may occur if the right of redemption is not exercised.

History of Section. G.L. 1896, ch. 48, § 10; G.L. 1909, ch. 60, § 12; G.L. 1923, ch. 62, § 12; P.L. 1934, ch. 2100, § 1; G.L. 1938, ch. 32, §§ 12, 29; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-9; P.L. 2003, ch. 262, § 1.

§ 44-9-10 Notice of sale to taxpayer.

(a) Whether or not the person or general partnership to whom the estate is taxed as of December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the foregoing, notify the taxpayer of the time and place of sale first by first-class mail not less than ninety (90) days before the date of sale or any adjournment of the sale, and again by certified mail not less than forty (40) days before the date of sale or any adjournment of the sale, sent postpaid to the street address of the real estate liable for payment of taxes, and, if different, to the taxpayer’s address listed with the tax assessor’s office of the city or town where the real estate is located or to any other address which the taxpayer designates by written notice to the tax assessor, or to the address of the taxpayer stated on the deed recorded in the land evidence records of the city or town where the real estate is located or to the last-known address of the taxpayer or be left at the taxpayer’s last-known address or personally served on the taxpayer not less than thirty (30) days before the date of sale or any adjournment of the sale, but no notice of adjournments shall be necessary other than the announcement made at the sale. Copies of such notices shall be provided to Rhode Island Housing and Mortgage Finance Corporation by mail or hand delivery, or a manifest of such notices shall be electronically delivered in a machine-readable format through secure means established by the Rhode Island Housing and Mortgage Finance Corporation not less than forty (40) days before the date of sale or any adjournment of the sale. Failure to notify the Rhode Island Housing and Mortgage Finance Corporation as prescribed herein shall nullify any tax sale of any property with respect to which such notice was not given.

(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.

(c) If the estate taxed is a corporation, the notice may be sent either by registered or certified mail to its place of business or left at the business office of the corporation with some person employed there.

(d) In the event the person to whom the estate is taxed is listed in the records of the assessor and/or collector as having applied for and been granted a property tax abatement based wholly or partially on the age of the taxpayer, then the collector shall also notify the office of healthy aging by mail, hand delivery, or a manifest of such notices shall be electronically delivered in a machine-readable format through the secure means established by the Rhode Island Housing and Mortgage Finance Corporation pursuant to subsection (a), not less than forty (40) days before the date of sale. Failure to notify the office of healthy aging as prescribed herein shall nullify any tax sale of any property with respect to which such notice was not given.

(e) Within ninety (90) days after the end of each calendar year, the office of healthy aging shall prepare and submit an annual report to the governor, the speaker of the house of representatives, the president of the senate, and the secretary of state. The report shall contain information concerning the number of notices received by the office of healthy aging pursuant to this section of law during the calendar year and information concerning the identity of the specific parcels that might be sold in each city or town as well as a description of exactly what action followed on each such notice. The report shall conclude by indicating the present status of each case in which the division received such a notice as well as an indication as to whether each such case is open or closed.

History of Section. G.L. 1896, ch. 48, § 11; G.L. 1909, ch. 60, § 13; G.L. 1923, ch. 62, § 13; G.L. 1938, ch. 32, §§ 13, 30; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-10; P.L. 1986, ch. 277, § 1; P.L. 1987, ch. 120, § 2; P.L. 1990, ch. 473, § 1; P.L. 2002, ch. 140, § 1; P.L. 2002, ch. 245, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3; P.L. 2011, ch. 242, § 1; P.L. 2011, ch. 258, § 1; P.L. 2016, ch. 25, § 1 P.L. 2016, ch. 30, § 1.

§ 44-9-11 Notice to mortgagees and other parties in interest.

(a) In case the collector shall advertise for sale any property, real, personal, or mixed, in which any person other than the person to whom the tax is assessed has an interest, it shall not be necessary for the collector to notify the interested party, except for the following interested parties, provided that their interest was of record at least ninety (90) days prior to the date set for the sale: the present owner of record; mortgagees of record and mortgage assignees of record; former fee holders whose right to redeem has not been foreclosed; holders of tax title; federal agencies having a recorded lien on the subject property; holders of life estates of record and vested remainder, whose identity can be ascertained from an examination of the land or probate records of the municipality conducting the sale; and/or their assignees of record who shall be notified by the collector, either by registered or certified mail sent postpaid not less than twenty (20) days before the date of sale or any adjournment of the sale to an agent authorized by appointment or by law to receive service of process; or to the address of the party in interest set forth in the recorded mortgage document or the recorded assignment; or to the last known address of the party in interest; but no notice of adjournments shall be necessary other than the announcement made at the sale. The posting and publication of the notice of the time and place of sale in the manner provided by § 44-9-9 shall be deemed sufficient notice to all other interested parties. This provision shall apply to all taxes levied prior to and subsequent to 1896. This provision shall be subject to the notice requirements of § 44-9-10. It shall not be necessary, however, to provide the names of the mortgagees and other parties in interest under this section to the Rhode Island Housing and Mortgage Finance Corporation or to the office of healthy aging. In the event that the Rhode Island Housing and Mortgage Finance Corporation does in fact pay the tax and acquire a lien on the subject property, then the Rhode Island Housing and Mortgage Finance Corporation shall, within ninety (90) days of making the tax payment, notify those mortgagees of record and mortgagee assignees of record whose interests in the property was of record at least ninety (90) days prior to the date set for the tax sale as identified in the recorded collector’s deed of the fact that the taxes have been paid by the Rhode Island Housing and Mortgage Finance Corporation and that a tax lien has been acquired by the Rhode Island Housing and Mortgage Finance Corporation.

(b) Only a person or entity failing to receive notice in accordance with the provisions of this section and §§ 44-9-9 and 44-9-10 shall be entitled to raise the issue of lack of notice or defective notice to void the tax sale. The right to notice shall be personal to each party entitled to it and shall not be asserted on behalf of another party in interest. If there is a defect in notice, the tax sale shall be void only as to the party deprived of adequate notice, but shall be valid as to all other parties in interest who received proper notice of the tax sale.

(c) Once a petition is filed under § 44-9-25, and any party in interest entitled to notice of the tax sale receives actual notice of the pendency of the petition to foreclose, the party must raise the notice defense in accordance with the provisions of § 44-9-31 or be estopped from alleging lack of notice in any action to vacate a final decree entered in accordance with § 44-9-30.

History of Section. G.L. 1896, ch. 48, § 12; G.L. 1909, ch. 60, § 14; G.L. 1923, ch. 62, § 14; G.L. 1938, ch. 32, §§ 14, 31; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-11; P.L. 2001, ch. 192, § 1; P.L. 2002, ch. 140, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3; P.L. 2015, ch. 247, § 1; P.L. 2015, ch. 271, § 1.

§ 44-9-12 Collector’s deed — Rights conveyed to purchaser — Recording.

(a) The collector shall execute and deliver to the purchaser a deed of the land stating the cause of sale; the price for which the land was sold; the places where the notices were posted; the name of the newspaper in which the advertisement of the sale was published; the names and addresses of all parties who were sent notice in accordance with the provisions of §§ 44-9-10 and 44-9-11; the residence of the grantee; and if notice of the sale was given to the Rhode Island housing and mortgage finance corporation or to the office of healthy aging under the provisions of § 44-9-10. The deed shall convey the land to the purchaser, subject to the right of redemption. The conveyed title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the purchase price with all intervening costs, terms imposed for redemption, and charges, with interest; and the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to, and have the benefit of, all easements and restrictions lawfully existing in, upon, or over the land or appurtenant to the land. The deed is not valid against any intervening interests unless recorded within sixty (60) days after the sale. If the deed is recorded, it is prima facie evidence of all facts essential to the validity of the title conveyed by the deed. It shall be the duty of the collector to record the deed within sixty (60) days of the sale and to forward said deed promptly to the tax sale purchaser. The applicable recording fee shall be paid by the purchaser. The purchaser shall be reimbursed for said fee upon redemption by the redeeming party, if any. Except as provided, no sale shall give to the purchaser any right to either the possession, or the rents or profits of the land until the expiration of one year after the date of the sale, nor shall any sale obviate or transfer any responsibility of an owner of property to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of property until the right of redemption is foreclosed.

(b) The rents to which the purchaser shall be entitled after the expiration of one year and prior to redemption shall be those net rents actually collected by the former fee holder or a mortgagee under an assignment of rents. Rents shall not include mere rental value of the land, nor shall the purchaser be entitled to any rent for owner-occupied, single-unit residential property. For purposes of redemption, net rents shall be computed by deducting from gross rents actually collected any sums expended directly or on behalf of the tenant from whom the rent was collected. Such expenditure shall include utilities furnished, repairs made to the tenanted unit, and services provided for the benefit of the tenant. However, mortgagee payments, taxes, and sums expended for general repair and renovation (i.e. capital improvements) shall not be deductible expenses in the computation of the rent.

(c) This tax title purchaser shall not be liable for any enforcement or penalties arising from violations of environmental or minimum-housing standards prior to the expiration of one year from the date of the tax sale, or five (5) years from the date of the tax sale if the Rhode Island housing and mortgage finance corporation is the tax title purchaser pursuant to § 44-9-8.3, except for violations that are the result of intentional acts by the tax sale purchaser or his or her agents.

(d) Upon the expiration of one year after the date of the sale, the tax title holder shall be jointly and severally liable with the owner for all responsibility and liability for the property and shall be responsible to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of the property even prior to the right of redemption being foreclosed; except, however, that if the Rhode Island housing and mortgage finance corporation is the tax title holder pursuant to § 44-9-8.3, then joint and several liability shall arise upon the expiration of five (5) years after the date of the sale. Nothing in this section shall be construed to confer any liability upon a city or town that receives tax title as a result of any bids being made for the land offered for sale at an amount equal to the tax and charges.

(e) In the event that the tax title is acquired by the Rhode Island housing and mortgage finance corporation, and the corporation has paid the taxes due, title shall remain with the owner of the property, subject to the right of the corporation to take the property in its own name, pursuant to applicable statutes and any regulations duly adopted by the corporation. Upon such notice by the corporation, the collector shall execute and deliver a deed to the corporation as herein provided.

(f) The priority of any tax title with respect to other tax titles shall be determined by the chronological order in which the underlying tax sales were conducted, with subsequent tax titles being superior to earlier tax titles.

(g) The holder of an earlier tax title shall be entitled to exercise the right of redemption with respect to any subsequent tax title, in the manner provided in this chapter, unless and until the right to redeem the subsequent tax title is foreclosed in accordance with this chapter. The holder of an earlier tax title shall be entitled to notice of any proceedings to foreclose the right of redemption with respect to a subsequent tax title.

(h) The mere existence of a subsequent tax title shall have no effect upon:

(1) The existence or validity of an earlier tax title; or

(2) The validity of any proceedings to foreclose the right of redemption with respect to the earlier tax title, so long as the right of redemption with respect to a subsequent tax title has not been foreclosed.

(i) Any proceeding to foreclose the right of redemption with respect to an earlier tax title shall have no effect upon a subsequent tax title, and in any such proceeding, the holder of a subsequent tax title is not a necessary party.

History of Section. G.L. 1938, ch. 32, § 32; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-12; P.L. 1985, ch. 448, § 1; P.L. 1997, ch. 42, § 1; P.L. 1997, ch. 74, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3; P.L. 2010, ch. 239, § 40; P.L. 2015, ch. 247, § 1; P.L. 2015, ch. 271, § 1; P.L. 2016, ch. 112, § 1; P.L. 2016, ch. 121, § 1; P.L. 2017, ch. 210, § 1; P.L. 2017, ch. 324, § 1; P.L. 2018, ch. 351, § 1.

§ 44-9-13 Entry by collector not required — Recording of tax sale list.

(a) No entry upon the land by the collector shall be deemed necessary, but the collector in all cases of sales of real estate shall deliver to the clerk’s or recorder’s office a list of those properties sold at tax sale that the clerk or recorder shall record or post in the land evidence records for their city or town within five (5) business days after the sale of real estate. The recorded or posted list shall include the assessed owner’s name, the address of the property, and the assessor’s plat and lot, and the recorded or posted list shall be conclusive evidence of the facts stated in the list.

(b) No properties shall be sold at tax sale to any bidder who is delinquent in the paying of taxes or is an officer, more than ten percent (10%) shareholder or owner of a partnership or corporation or limited-liability company that is delinquent in the paying of taxes on any property located within the city or town in which the tax sale is held, unless the bidder has agreed to a written payment plan approved by the collector and is current on any and all payments required by the plan; provided, however, that no bidder shall be deemed to be delinquent for the purposes of this subsection if that bidder owes property taxes solely on properties wherein the right of redemption under § 44-9-25 has not yet been foreclosed. The collector may require a bidder or an authorized officer or partner of the bidder to execute an affidavit that the bidder is qualified under this provision.

History of Section. G.L. 1896, ch. 48, § 14; G.L. 1909, ch. 60, § 16; G.L. 1923, ch. 62, § 16; G.L. 1938, ch. 32, §§ 15, 33; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-13; P.L. 1993, ch. 123, § 2; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.

§ 44-9-13.1 Tax title holders — Filing required statements.

Prior to receiving a deed, whoever has purchased a title to land under a sale for nonpayment of taxes or other assessment, shall file with the treasurer of the city or town and in the registry of deeds of the city or town a statement of his or her residence and place of business, with the street and number, if any. That person, who is not a resident of the city or town where the tax sale is held, shall also appoint an agent residing within the state, authorized to release the land. He or she shall also file the statement required by this section in which he or she shall also state the name of the agent and his or her residence and place of business, with the street number, if any. Whenever a person holding tax title changes his or her residence or place of business or agent, he or she shall file a new certificate. Tender of payment to, and service of process upon, the agent shall be sufficient tender to, or service upon, the holder of the tax title.

History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.

§ 44-9-14 Purchase by collector for city or town.

If at the time and place of sale no person bids an amount equal to the tax and charges for the land offered for sale, the collector shall then and there make public declaration of the fact; and, if no bid equal to the tax and charges is then made, the collector shall give public notice that the collector purchases for the city or town by which the tax is assessed the land as offered for sale at the amount of the tax and the charges and expenses of the levy and sale. This amount, together with the cost of recording the deed of purchase, shall be allowed the collector in his or her settlement with the city or town; provided, that the collector causes the deed to be duly recorded within sixty (60) days after the purchase and to be delivered to the city or town treasurer.

History of Section. G.L. 1923, ch. 62, §§ 42, 43; P.L. 1935, ch. 2259, § 4; G.L. 1938, ch. 32, §§ 34, 43, 44; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-14.

§ 44-9-15 Recital in deed to city or town.

If the city or town becomes the purchaser, the deed to it, in addition to the statements required by § 44-9-12, shall set forth the fact that no sufficient bid was made at the sale or that the land was taken by the city or town and shall confer upon the city or town the rights and duties of an individual purchaser.

History of Section. G.L. 1923, ch. 43; P.L. 1935, ch. 2259, § 4; G.L. 1938, ch. 32, §§ 35, 44; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-15; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1.

§ 44-9-16 Conveyance of several unimproved parcels by single deed — Apportionment of costs.

If any unimproved and unoccupied parcels of land are sold for nonpayment of taxes assessed against the same person, the collector may convey in one deed to the same purchaser, or convey to the city or town any number of lots so advertised and sold, and the deed shall state the amount of the taxes and costs due for each lot. The cost of the sale shall be apportioned equally among all the lots sold, and the cost of the deed shall be apportioned equally among all the lots conveyed by the deed.

History of Section. G.L. 1923, ch. 62, § 48; P.L. 1937, ch. 2533, § 1; G.L. 1938, ch. 32, §§ 37, 49; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-16.

§ 44-9-17 Lien for taxes assessed subsequent to sale.

Whenever a city or town shall have purchased real estate for payment of taxes, the lien of the city or town on the real estate, for all taxes assessed subsequently to the assessment for payment of which the estate was purchased, shall continue, and it shall be unnecessary for the city or town to sell the real estate for nonpayment of the subsequent taxes, costs, and interest; and on either redemption from or foreclosure of the right of redemption under that purchase, the subsequent taxes, costs, and interest shall be paid to the city or town, and the payment shall be made a part of the terms of redemption. A city or town which has assigned a tax title held by it shall, after the assignment, have all the rights and powers to sell the real estate affected by the tax title, for the nonpayment of taxes, which it would have possessed had the city or town never been the holder of the tax title.

History of Section. G.L. 1938, ch. 32, §§ 38, 43; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-17.

§ 44-9-18 Management and sale of land purchased by city or town — Assignment of tax title.

(a) Cities or towns may make regulations for the possession, management, and sale of land purchased or taken for taxes not inconsistent with law or with the right of redemption. The treasurer of any city or town holding a tax title, upon payment to the city or town of a sum not less or more than the amount necessary for redemption, may assign and transfer the tax title to any person, and may execute and deliver on behalf of the city or town any instrument necessary for this purpose. The treasurer shall send notice of the intended assignment to the owner of record at the owner’s last known address, by registered or certified mail, at least ten (10) days prior to the assignment, but failure to receive the notice shall not affect the validity of the assignment. The instrument of assignment shall be recorded within sixty (60) days from its date and if recorded shall be prima facie evidence of all facts essential to its validity. Except as provided, all provisions of law applicable in cases where the original purchaser at a tax sale is other than the city or town shall after this apply in the case of an assignment, as if the assignee had been a purchaser for the original sum at the original sale and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment (Forms 1 and 2).

(b) Neither a city or town nor any of its officers, agents or employees shall be liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents or employees shall be liable for injury or damage caused by the possession of land or to the person or property of any person.

History of Section. G.L. 1938, ch. 32, § 39; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-18; P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 1.

§ 44-9-18.1 Barrington — Assignments to The Barrington Land Conservation Trust, Incorporated.

Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Barrington may transfer and assign any or all tax titles held by the town for no monetary consideration to The Barrington Land Conservation Trust, Incorporated, a non-profit Rhode Island corporation, and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon The Barrington Land Conservation Trust, Incorporated, any greater rights or responsibilities than those granted to or imposed upon the town of Barrington as original holder of the tax title. The Barrington Land Conservation Trust, Incorporated, shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, The Barrington Land Conservation Trust, Incorporated, shall also hold and be permitted to exercise any rights that the town of Barrington previously held, including the right to petition for foreclosure of any rights of redemption.

History of Section. P.L. 1992, ch. 304, § 1.

§ 44-9-18.2 Cities and towns — Assignments to redevelopment agencies.

Notwithstanding the provisions of § 44-9-18, the treasurer may transfer and assign any or all tax titles held by a city or town for no monetary consideration to the redevelopment agency of the city or town. The transfer shall not confer upon the redevelopment agency any greater rights or responsibilities than those granted to or imposed upon the city or town as the original holder of the tax title. The redevelopment agency shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, the redevelopment agency shall also hold and be permitted to exercise any rights that the city or town previously held, including the right to petition for foreclosure of any rights of redemption.

History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2.

§ 44-9-18.3 Tiverton — Assignments to the Tiverton land trust.

Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Tiverton, with the approval of the town council, may transfer and assign any or all tax titles held by the town for no monetary consideration to the Tiverton Land Trust, Incorporated, a non-profit Rhode Island corporation, and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon the Tiverton Land Trust, Incorporated any greater rights or responsibilities than those granted to or imposed upon the town of Tiverton as original holder of the tax title. The Tiverton Land Trust, Incorporated shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Any and all statutory redemption costs shall be paid to the town of Tiverton and the Tiverton Land Trust, Incorporated. Notwithstanding the foregoing, the Tiverton Land Trust, Incorporated shall also hold and be permitted to exercise any rights that the town of Tiverton previously held, including the right to petition for foreclosure of any rights of redemption.

History of Section. P.L. 2006, ch. 410, § 1; P.L. 2006, ch. 485, § 1.

§ 44-9-18.4 Westerly — Assignments to the Westerly land trust.

Notwithstanding the provisions of § 44-9-18, the tax collector of the town of Westerly, with the approval of the town council, may transfer and assign any or all tax titles held by the town, for no monetary consideration, to the Westerly Municipal Land Trust, established by chapter 165 of the 2002 Public Laws and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon the Westerly Municipal Land Trust any greater rights or responsibilities than those granted to or imposed upon the town of Westerly as original holder of the tax title. The Westerly Municipal Land Trust shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Any and all statutory redemption costs shall be paid to the town of Westerly and the Westerly Municipal Land Trust. Notwithstanding the foregoing, the Westerly Municipal Land Trust shall also hold and be permitted to exercise any rights that the town of Westerly previously held, including the right to petition for foreclosure of any rights of redemption.

History of Section. P.L. 2007, ch. 153, § 1; P.L. 2007, ch. 327, § 1.

§ 44-9-19 Right of redemption from city or town.

(a) Any person having an interest in land sold for nonpayment of taxes, or his or her heirs or assigns, at any time prior to the filing of a petition for foreclosure under § 44-9-25, if the land has been purchased by the city or town and has not been assigned, may redeem the land by paying or tendering to the treasurer the sum for which the real estate was purchased, plus a penalty which shall be ten percent (10%) of the purchase price if redeemed within six (6) months after the date of the collector’s sale, and an additional one percent (1%) of the purchase price for each succeeding month, together with all charges lawfully added for intervening taxes, which have been paid to the municipality, plus interest thereon at a rate of one percent (1%) per month, and expenses assessed subsequently to the collector’s sale.

(b) The certificate of redemption shall be recorded by the treasurer on the land records within twenty (20) days after the entire redemption amount has been paid to the municipality. The recording costs for the certificate of redemption shall be paid by the redeeming party.

(c) The right of redemption may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11.

History of Section. G.L. 1896, ch. 48, § 16; G.L. 1909, ch. 60, § 18; G.L. 1923, ch. 62, § 18; P.L. 1936, ch. 2374, § 1; G.L. 1938, ch. 32, §§ 17, 40; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-19; P.L. 2003, ch. 262, § 1.

§ 44-9-20 City or town treasurer’s release.

If land sold to a city or town for nonpayment of taxes, which has not been assigned, is redeemed, the treasurer shall sign, execute, and deliver on behalf of the city or town a release of all the right, title, and interest, which it acquired by the purchase in and to the land redeemed. The delivery of the instrument shall extinguish all right and title under the collector’s deed. If a person other than the owner of the fee rightfully redeems, the instrument when duly recorded shall be notice to all persons of the payment. If the amount so paid for redemption is paid by a holder of a mortgage on the premises, pays the amount so paid may be added to the mortgage debt (Form 3).

History of Section. G.L. 1938, ch. 32, § 40; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-20.

§ 44-9-21 Redemption from purchaser other than city or town.

Any person may redeem by paying or tendering to a purchaser, other than the city or town, his or her legal representatives, or assigns, or to the person to whom an assignment of a tax title has been made by the city or town, at any time prior to the filing of the petition for foreclosure, in the case of a purchaser the original sum and any intervening taxes that have been paid to the municipality plus interest thereon at the rate of one percent (1%) per month and costs paid by him or her, plus a penalty as provided in § 44-9-19, or in the case of an assignee of a tax title from a city or town, the amount stated in the instrument of assignment, plus the above-mentioned penalty. He or she may also redeem the land by paying or tendering to the treasurer the sum that he or she would be required to pay to the purchaser or to the assignee of a tax title, in which case the city or town treasurer shall be constituted the agent of the purchaser or assignee until the expiration of one year from the date of sale and not thereafter. The right of redemption may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11.

History of Section. G.L. 1896, ch. 48, § 16; G.L. 1909, ch. 60, § 18; G.L. 1923, ch. 62, § 18; P.L. 1936, ch. 2374, § 1; G.L. 1938, ch. 32, §§ 17, 40; P.L. 1939, ch. 695, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-21; P.L. 2003, ch. 262, § 1; P.L. 2018, ch. 351, § 1.

§ 44-9-22 Proceedings as to low value lands unaffected by redemption provisions.

Nothing in §§ 44-9-19 — 44-9-21 nor in §§ 44-9-25 — 44-9-33 shall be construed to prevent the title of a person or a city or town purchasing land at a sale under §§ 44-9-36 — 44-9-38 from becoming absolute without any foreclosure proceedings under these sections.

History of Section. G.L. 1938, ch. 32, § 40; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-22.

§ 44-9-23 Certificate of redemption money paid to treasurer.

The treasurer shall receive any money paid to him or her instead of the purchaser or assignee of a tax title, and, if the period of one year has not passed from the date of sale, give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records where the collector’s deed and the instrument of assignment, if any, is recorded; and the recording of the certificate in the registry shall extinguish all right and title acquired under the collector’s deed (Form 4).

History of Section. G.L. 1938, ch. 32, § 41; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-23; P.L. 2002, ch. 140, § 1.

§ 44-9-24 Title absolute after foreclosure of redemption — Jurisdiction of proceedings.

The title conveyed by a tax collector’s deed shall be absolute after foreclosure of the right of redemption by decree of the superior court as provided in this chapter. Notwithstanding the rules of civil procedure or the provisions of chapter 21 of title 9, no decree shall be vacated except in a separate action instituted within six (6) months following entry of the decree and in no event for any reason, later than six (6) months following the entry of decree. Furthermore, the action to vacate shall only be instituted for inadequacy of notice of the petition amounting to a denial of due process or for the invalidity of the tax sale because the taxes for which the property was sold had been paid or were not due and owing because the property was exempt from the payment of such taxes. The superior court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector’s deed, and the foreclosure proceedings shall follow the course of equity in a proceeding provided for in §§ 44-9-25 — 44-9-33.

History of Section. G.L. 1938, ch. 32, § 42; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-24; P.L. 2002, ch. 140, § 1; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4; P.L. 2018, ch. 351, § 1.

§ 44-9-25 Petition for foreclosure of redemption.

(a) After one year from a sale of land for taxes, except as provided in §§ 44-9-19 — 44-9-22, whoever then holds the acquired title may bring a petition in the superior court for the foreclosure of all rights of redemption under the title. The petition shall set forth a description of the land to which it applies, with its assessed valuation, the petitioner’s source of title, giving a reference to the place, book, and page of record, and other facts as may be necessary for the information of the court. Two (2) or more parcels of land may be included in any petition brought by any purchaser of a title or titles, if the parcels are in the same record ownership at the time of bringing the petition (Form 5).

(b) No more than one foreclosure petition may be filed for each tax deed regardless of the number of tax title holders having an interest under such deed. If more than one petition is filed, the petitions shall be consolidated for hearing by the court. The court shall not award more than one attorneys’ fee to the petitioners.

(c) Notwithstanding the provisions of subsection (a) of this section, no petition for foreclosure of redemption shall be filed or entertained by any court with respect to any property or title acquired by the Rhode Island Housing and Mortgage Corporation pursuant to § 44-9-8.3 of the general laws until after five (5) years from the sale of said property or title for taxes.

History of Section. G.L. 1938, ch. 32, § 43; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-25; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3.

§ 44-9-25.1 Foreclosure of the rights of redemption on account of abandonment.

Notwithstanding the provisions of § 44-9-25, following a sale of land for taxes, whoever holds the acquired title, may bring an immediate petition in the superior court for the foreclosure of all rights of redemption upon a finding by the superior court of abandonment. The petition shall include a description of the land to which it applies, with its assessed valuation, the petitioner’s source of title, giving reference to the place, book, and page of the record, and other facts as may be necessary for the information of the court. A finding of abandonment shall be made under the following circumstances:

(1) The summons initiating the proceedings for the foreclosure of all rights of redemption and directed to the taxpayer at the taxpayer’s premises, or at the last known address of the taxpayer, if known by the petitioner to be different from that of the taxpayer’s premises, is returned not found.

(2) Upon the return of the summons as “not found,” the petitioner may move the court, notice of the motion having been sent to the taxpayer by certified mail at the taxpayer’s last known address, for the appointment of the code enforcement officer of the city or town or other appropriate person as an officer of the court to make a personal inquiry into the whereabouts of the taxpayer. The inquiry shall include visits to the taxpayer’s premises, and inquiries with neighbors, known relatives, employers, and any other person or entity who the officer may reasonably conclude has information to the whereabouts of the taxpayer.

(3) If the officer of the court, upon inquiry, is unable to ascertain the whereabouts of the taxpayer, the court may, upon hearing the report of the officer and being satisfied as to its thoroughness, enter a finding that the taxpayer’s premises are abandoned, and order that all rights of redemption be immediately foreclosed on account of the abandonment.

(4) If the inquiry of the officer results in the location of the taxpayer, the taxpayer shall be ordered by the court to appear for the limited purpose of declaring his or her intention with regard to exercising his or her right of redemption over the property. If, upon making an appearance, the taxpayer states that neither he or she nor anyone holding under him or her intends to occupy the mortgaged premises, the court may order that all rights of redemption be immediately foreclosed on account of that abandonment.

(5) Any person who willfully misrepresents facts regarding the finding of abandonment of taxpayer’s premises or who engages in harassment or pressure to cause taxpayers to abandon premises or otherwise fraudulently obtains a finding of abandonment or a finding that premises have not been abandoned, shall be guilty of a misdemeanor punishable by a fine of not less than one thousand dollars ($1,000) or thirty (30) days in prison.

(6) Actions brought under this section to foreclose the right of redemption on account of abandonment in the superior court shall be given precedence on the calendar and shall be heard not later than thirty (30) days from the initiation of the proceedings.

History of Section. P.L. 1976, ch. 310, § 1.

§ 44-9-25.2 Foreclosure of the rights of redemption on account of constructive abandonment by a city or town.

(a) Notwithstanding the provisions of § 44-9-25, following a sale or taking of land for taxes, whenever the city or town holds the acquired title, the city or town may at any time foreclose all rights of redemption upon a finding by the superior court of constructive abandonment.

(b) If the inspector of buildings determines that the buildings or unimproved land are abandoned property he or she shall notify the record owner, and, if appropriate, the mortgagee or lessee, of his or her finding. The notice shall include a statement that the inspection was conducted at the request of the local treasurer and that the failure of the record owner, or other interested party, to correct the conditions described in the notice within thirty (30) days of receipt or publication of the notice will result in proceedings to foreclose the record owner’s right of redemption. The notice may be served in the manner required by law for the service in civil cases or may be published. The inspector of buildings shall also, at the time of service or publication, post a copy of the notice in two (2) or more convenient public places.

(c) If at the expiration of the thirty (30) day period, the inspector of buildings is of the opinion that action has not been initiated to correct the condition described in the notice, he or she shall immediately notify the local treasurer in writing under penalties of perjury, that the buildings on the land or the unimproved land itself have been found to be abandoned property. The written notice shall include the facts and circumstances which formed the basis of his or her findings, and a copy of the notice served on the record owner, or if service was by publication, an account of the steps taken to locate the record owner and a copy of the published notice as well as information appearing in the records of the assessors and of the collector and tending to establish the validity of tax title on the land.

(d) If the treasurer is of the opinion that the facts and circumstances as found by the inspector of buildings are sufficient to establish that the buildings on the land or the unimproved land taken or purchased are abandoned property and that the facts essential to the validity of the tax title on the land have been adequately established, he or she shall make an affidavit of that finding which shall be recorded in the registry of deeds for the district where the land lies. The treasurer shall incorporate in his or her affidavit the statements of the inspector of buildings and the treasurer, or portions of the statements he or she finds pertinent, and when recorded, shall be prima facie evidence of those facts.

(e) The treasurer shall make an affidavit and shall bring a petition in the superior court pursuant to § 45-9-25 for the foreclosure of all rights of redemption of the land. The petition shall include a description of the land to which it applies, with its assessed valuation, the source of title giving reference to the place, book and page of record, and other facts as may be necessary for the information of the court. A finding of constructive abandonment will be made in a situation where the owner of a property has manifested constructive abandonment with some act or failure to act. In determining whether an owner has constructively abandoned a property, the court shall consider the following:

(1) Whether or not the property is vacant;

(2) Whether or not housing and building code violations have not been addressed;

(3) Whether or not the grounds are maintained;

(4) Whether or not the building’s interior is sound;

(5) Whether or not any vandalism or damage to the building has not been repaired;

(6) Whether or not dumping regularly occurs on the property;

(7) Whether or not the property is regularly maintained (i.e. grass, litter control, etc.); and

(8) The length of time any of the above conditions have existed.

(f) Actions brought under this section to foreclose the right of redemption on account of constructive abandonment in the superior court shall be given precedence on the calendar and shall be heard not later than thirty (30) days from the initiation of the proceedings.

History of Section. P.L. 1997, ch. 42, § 2; P.L. 1997, ch. 74, § 2; P.L. 2006, ch. 347, § 2; P.L. 2006, ch. 466, § 2.

§ 44-9-25.3 Expedited foreclosure of the rights of redemption on account of vacancy.

(a) Notwithstanding the provisions of §§ 44-9-25 and 44-9-25.1 following a sale of property for taxes or fees, whomever then holds the title thereby acquired may bring a petition to the superior court for the foreclosure of all rights of redemption after the passage of sixty (60) days from the date of recording of the tax sale deed upon a finding by the superior court that the structure(s) thereon are vacant and either vandalized and/or in a non-code compliant condition. A certificate from the local building official attesting to the vacant and vandalized and/or non-code compliant condition of the structure(s) shall be prima facie evidence of the condition, but additional evidence may be presented to the court to affirm the conditions alleged in the petition. A municipality, by and through its building official, may choose to issue a certificate as referenced in this section, however, neither a municipality nor its building official are obligated under this section to issue said certificate. The issuance of said certificate is discretionary and not mandatory.

(b) In the event that a petition to foreclose the right of redemption is filed under the provisions of this section, notice of the filing of the petition shall be given to the taxing authority that conducted the sale by in person service, upon the taxing authority’s collector, thereby ending the period during which the taxpayer may redeem through the taxing authority.

(c) A petitioner who has utilized this expedited foreclosure process shall commence, or cause to be commenced, substantial rehabilitation of the structure(s) on the parcel within six (6) months following the entry of the final foreclosure decree or be immediately subject to the non-utilization penalty set forth in chapter 5.1 of title 44.

History of Section. P.L. 2018, ch. 351, § 2.

§ 44-9-26 Deposit by petitioner to cover costs.

The petitioner, at the time of filing his or her petition, shall deposit with the clerk of the superior court a sum sufficient to cover the costs of the proceedings as estimated by the court.

History of Section. G.L. 1938, ch. 32, § 49; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-26.

§ 44-9-27 Examination of title — Notice to interested parties of foreclosure petition.

(a) Upon the filing of a petition, the petitioner shall, at his or her own cost, select, with the approval of the court, a title company or an attorney familiar with the examination of land titles. This company or attorney shall make an examination of the title sufficient only to determine the persons who may be interested in the title, and the petitioner shall, upon the filing of the examiner’s report, notify all persons appearing to be interested, whether as equity owners, mortgagees, lienors, attaching creditors, or otherwise, as well as the tax collector in the municipality where the subject property is located, of the pendency of the petition, the notice to be sent to each by registered or certified mail and return of receipt required. In the event that any item mailed by certified mail is returned unopened, the petitioner shall send that notice to the addressee at the same address by first class regular mail, postage prepaid, and also, if the subject property is residential, petition the court for leave to serve the addressee by tacking said notice to the front door of the subject property. Other and further notice by publication or otherwise shall be given as the court may at any time order.

(b) The notice, to be addressed “To all whom it may concern,” shall contain the name of the petitioner, the names of all known respondents, a description of the land, and a statement of the nature of the petition, shall fix the time when appearance may be entered, and shall contain a statement that, unless the notified party shall appear within the fixed time, a default will be recorded, the petition taken as confessed, and the right of redemption forever barred (Form 6).

History of Section. G.L. 1938, ch. 32, § 44; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-27; P.L. 2002, ch. 140, § 1; P.L. 2006, ch. 534, § 3; P.L. 2006, ch. 537, § 3.

§ 44-9-28 Order as to parties in default.

After the fixed return day, to be at least twenty (20) days after the time of the actual issuance of notice, the court, if satisfied that the notice has been properly given, on motion of the petitioner shall enter an order defaulting all persons failing to file a timely answer, and decreeing that the petition as to them be taken as confessed (Form 8).

History of Section. G.L. 1938, ch. 32, § 45; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-28; P.L. 2018, ch. 351, § 1.

§ 44-9-29 Redemption by party to foreclosure proceedings.

Any person claiming an interest, on or before the return day or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return day, shall, if he or she desires to redeem, file an answer setting forth his or her right in the land, and an offer to redeem upon the terms as may be fixed by the court. Where an answer has been timely filed, the court shall hear the parties, and may in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, penalties, and all subsequent taxes, costs, and interest to which the petitioner may be entitled, together with the costs of the proceeding and counsel fee as the court deems reasonable. The court may impose other terms as justice and the circumstances warrant.

History of Section. G.L. 1938, ch. 32, § 46; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-29; P.L. 2018, ch. 351, § 1.

§ 44-9-30 Decree barring redemption.

If a default is entered under § 44-9-28, or if redemption is not made within the time and upon the terms fixed by the court under § 44-9-29, or if at the time fixed for the hearing the person claiming the right to redeem does not appear to urge his or her claim, after having filed a timely answer, or if upon hearing the court determines that the facts shown do not entitle the person to redeem, a decree shall be entered which shall forever bar all rights of redemption.

History of Section. G.L. 1938, ch. 32, § 47; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 1; G.L. 1956, § 44-9-30; P.L. 2018, ch. 351, § 1.

§ 44-9-31 Contest of validity of tax title.

If a person claiming an interest desires to raise any question concerning the validity of a tax title, the person shall do so by answer filed in the proceeding on or before the return day, or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return date, or else be forever barred from contesting or raising the question in any other proceeding. He or she shall also file specifications setting forth the matters upon which he or she relies to defeat the title; and unless the specifications are filed, all questions of the validity or invalidity of the title, whether in the form of the deed or proceedings relating to the sale, shall be deemed to have been waived. Upon the filing of the specifications, the court shall hear the parties and shall enter a decree in conformity with the law on the facts found.

History of Section. G.L. 1938, ch. 32, § 48; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-31; P.L. 2018, ch. 351, § 1.

§ 44-9-32 Recording of notices of foreclosure petition and final disposition.

Notice of filing the petition for foreclosure and notice of the final disposition shall be recorded in the proper registry of deeds (Forms 7 and 10).

History of Section. G.L. 1938, ch. 32, § 50; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-32.

§ 44-9-33 Practice following course of equity.

Practice and procedure under chapters 7 — 9 of this title, not provided for in this title, shall follow the course of equity so far as equity is applicable.

History of Section. G.L. 1938, ch. 32, § 51; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-33.

§ 44-9-34 Holding and disposition of land foreclosed by city or town.

After foreclosure by a city or a town of the rights of redemption under a tax title, the land shall be held and disposed of like any land belonging to it and held for municipal purposes, and shall not while held be assessed for taxes. The land may be disposed of without the necessity of giving the notice provided for by § 45-3-12.

History of Section. G.L. 1938, ch. 32, § 52; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-34.

§ 44-9-35 Errors and irregularities in proceedings.

No tax title shall be held to be invalid by reason of any error or irregularity which is neither substantial nor misleading, whether the error or irregularity occurs in the proceedings of the collector or the assessors or in the proceedings of any other official or officials charged with duties in connection with the establishment of the tax title, or in the proceedings to foreclose the rights of redemption as set forth in §§ 44-9-25 — 44-9-33. Failure of notice under §§ 44-9-9, 44-9-10 and 44-9-11 may only be raised by a party who was not sent notice and, if failure of notice is proved, the collector’s sale shall be invalid only as to that party and no other.

History of Section. G.L. 1923, ch. 62, § 49; G.L. 1937, ch. 2533, § 1; G.L. 1938, ch. 32, §§ 50, 53; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-35; P.L. 2003, ch. 262, § 1.

§ 44-9-36 Sale by city or town treasurer without foreclosure.

After one year from the purchase by a city or town of any parcels of land for nonpayment of taxes, if the treasurer is of the opinion that the parcels are of insufficient value to meet the taxes, interest, and charges and all subsequent taxes and assessments, together with the expenses of a foreclosure under § 44-9-25, and that the facts essential to the validity of the tax title on the lands have been adequately established, he or she may sell all the parcels, severally or together, at public auction to the highest bidder, first giving notice of the time and place of sale by publication in some public newspaper at least once a week for three (3) successive weeks before the sale, the first publication of which shall be at least twenty-one (21) days before the day of sale, including the day of the first publication in the computation. The treasurer at the auction may reject any bid which he or she deems inadequate. The treasurer shall execute and deliver to the highest bidder, whose bid has not been rejected as inadequate, a deed without covenant, except that the sale has in all particulars been conducted according to law. The deed shall not be valid unless recorded within sixty (60) days after the sale. Title taken pursuant to a sale under this section shall be absolute upon the recording of the deed of the treasurer in the proper registry of deeds within sixty (60) days (Forms 11 to 13).

History of Section. G.L. 1938, ch. 32, § 54; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-36; P.L. 1965, ch. 178, § 1.

§ 44-9-37 Surplus proceeds from sale without foreclosure.

If the amount received from the sale is more than the taxes, interest and charges, and subsequent taxes and assessments, on all land included in the sale, together with the expenses of the sale, the balance shall be deposited with the city or town treasurer to be paid to the person entitled to it if demanded within five (5) years, otherwise it shall enure to the city or town. If the surplus results from the sale of several parcels for a lump sum, it shall be held for the several owners in proportion to the prices at which the several parcels were originally assessed by the city or town.

History of Section. G.L. 1938, ch. 32, § 54, P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-37.

§ 44-9-38 Purchase by city or town at sale without foreclosure.

If no person bids at a sale, or if no bid deemed adequate by the treasurer is made at a sale, the treasurer shall then and there make public declaration of the fact, and if no bid or no bid deemed adequate is then made, the treasurer shall give public notice that the treasurer purchases the land for the city or town by which the tax is assessed; or if the person to whom the land is sold does not within ten (10) days pay to the treasurer the sum bid by him or her, the sale shall be void and the city or town shall be deemed to be the purchaser of the land. If the city or town becomes the purchaser, the treasurer shall execute to it a deed, which shall set forth the fact that no bid or no bid deemed adequate was made at the sale, or that the purchaser failed to pay the amount bid, as the case may be. The deed shall not be valid unless recorded within sixty (60) days after the sale under this section, and the title of the city or town to land conveyed shall be absolute upon the recording of the deed in the proper registry of deeds within sixty (60) days (Form 14).

History of Section. G.L. 1938, ch. 32, § 55; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-9-38.

§ 44-9-39 Bar of persons notified of sale without foreclosure.

Any person having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under § 44-9-36 or 44-9-38, upon whom service of the notice of sale provided in § 44-9-36 has been made by registered or certified mail, who, prior to the sale, neither redeems the land nor brings proceedings to enjoin the sale, shall, upon the recording of the deed as required by § 44-9-36 or 44-9-38, be forever barred from raising any question concerning the validity of the title conveyed, and a statement contained in the treasurer’s deed that service has been made, naming the persons who were served by registered or certified mail, shall be prima facie evidence of service (Form 12).

History of Section. G.L. 1938, ch. 32, § 56; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-39.

§ 44-9-40 Petition to establish title based on sale without foreclosure.

The holder of a title acquired under § 44-9-36 or 44-9-38 may file in the superior court a petition to establish his or her title by requiring all persons who would have an interest in the land involved, except for either the petitioner’s title or his or her claim of title originating under § 44-9-36 or 44-9-38, to show cause why they should not bring an action to try any claim or claims which they may have adverse to the petitioner’s title arising out of the tax proceedings upon which the title was based. The petition shall set forth on oath the petitioner’s source of title, giving a reference to the place, book, and page of record of the deed under § 44-9-36 or 44-9-38 upon which the petitioner relies, the description of the land involved which appeared in the tax deed upon which the deed under § 44-9-36 or 44-9-38 was based, the names of all persons known to the petitioner, and other facts as may be necessary for the information of the court; but the petitioner need not allege in the petition nor show during the hearing any error or irregularity in the tax proceedings upon which the title depends or any other defect in the title. The petition shall be in the alternative praying that the persons be ordered to show cause why they should not bring action to try the claim or claims or, if the persons do not appear within the time fixed or, having appeared, disobey the lawful order of the court to try their claim or claims, that the court enter a decree that they be forever barred from having or enforcing any claim or claims adversely to the petitioner, his or her heirs or assigns, in the land described (Form 15).

History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-40.

§ 44-9-41 Notice of petition to establish title.

Upon the filing of the petition, the petitioner shall notify all interested persons of the pendency of the petition, the notice to be sent to each interested person by registered or certified mail and the return of receipt to be required. Other and further notice by publication or otherwise shall be given as the court may at any time order. The notice, to be addressed “To all whom it may concern,” shall contain the name of the petitioner, the names of all respondents named in the petition, the description of the land, and a statement of the nature of the petition, shall fix the time when appearance may be entered, and shall contain a statement that unless the notified persons shall appear within the fixed time, they shall forever be barred from having or enforcing any adverse claim or claims to the petitioner, his or her heirs or assigns, in the described land.

History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-41.

§ 44-9-42 Decree on petition to establish title.

The notified persons shall by answer show why they should not be required to bring an action to try their claim or claims, and the court shall enter an appropriate decree relative to bringing and prosecuting the action. If the notified persons do not appear within the fixed time or, having appeared, disobey the lawful order of the court to try their claim or claims, the court shall enter a decree that they are forever barred from having or enforcing any adverse claim or claims to the petitioner, his or her heirs or assigns, in the described land.

History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-42.

§ 44-9-43 Refund of purchase price when title based on collector’s sale, treasurer’s assignment, or sale without foreclosure adjudged invalid.

(a) If, as the result of a petition, the title based on a collector’s sale, treasurer’s assignment, or sale without foreclosure is determined to be invalid by the superior court because of errors or irregularities in the tax proceedings upon which it was based, the clerk, upon request, shall issue a certificate to that effect. The treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the petitioner conveying all of the interest that he or she may have under it, together with the certificate, shall refund to the holder the amount paid, therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held.

(b) If, prior to the filing of a petition, the title based on a collector’s sale, treasurer’s assignment, or sale without foreclosure is determined to be invalid by mutual agreement of the municipality and tax title holder, because of errors or irregularities in the tax proceedings upon which it was based, the treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the tax title holder conveying all of the interest that they may have under it, shall refund to the holder the amount paid therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held. Nothing in this subsection shall abrogate the authority of a municipality’s tax collector to redeem from a tax sale purchaser, in accordance with § 44-9-21, before an action to foreclose the right of redemption under § 44-9-25 has been filed, any property sold at tax sale where the collector determines administrative error has occurred.

History of Section. G.L. 1938, ch 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-43; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4; P.L. 2018, ch. 351, § 1.

§ 44-9-44 Recording of notices in proceeding to establish title.

Notice of filing the petition and notice of the final disposition of the petition shall be recorded in the proper registry of deeds.

History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-44.

§ 44-9-45 Jurisdiction of proceedings to establish title — Practice and procedure.

The superior court shall have jurisdiction of petitions under §§ 44-9-40 — 44-9-44 and, except as provided in this chapter, practice and procedure under these sections shall conform as nearly as possible to the superior court practice, rules, regulations, and procedure.

History of Section. G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-45.

§ 44-9-46 Forms.

The following forms may be used in proceedings for the collection of taxes under this chapter, and, if substantially followed, they shall be deemed sufficient for the proceedings to which they relate; but other suitable forms may also be used.

Form No. 1

§ 44-9-18

This notice to be sent by registered or certified mail.

NOTICE OF INTENTION TO ASSIGN TAX TITLE State of Rhode Island

---

Name of City or Town OFFICE OF THE TREASURER

---

(Name of owner of record), 20 ___________

---

(Last known address)

You are hereby notified that after the expiration of ten (10) days from the date of this notice I, _______________________________________ , Treasurer of the City – Town of _______________________________________ , intend to assign and transfer to _______________________________________ the tax title on the hereinafter described land upon the payment by him or her of a sum not less than the amount necessary for redemption, the tax title having been acquired by the city or town under a tax collector’s deed dated _________________________________________ , 20 ___________ , and recorded in the Registry of Deeds, Book _______________________________________ , Page ___________ .

DESCRIPTION OF LAND _______________________________________ Treasurer of _______________________________________ Name of City or Town

Form No. 2

§ 44-9-18

INSTRUMENT OF ASSIGNMENT OF TAX TITLE (This instrument must be recorded within sixty (60) days from its date) STATE OF RHODE ISLAND

---

Name of City or Town OFFICE OF THE TREASURER

I, _______________________________________ , Treasurer of the City – Town of _______________________________________ , pursuant to the provisions of § 44-9-18, in consideration of ___________ /100 dollars to me paid, do hereby on behalf of the city – town assign and transfer to (Name of Assignee) of (No., Street, City, State), the tax title acquired by the city – town on the hereinafter described land under a tax collector’s deed dated _________________________________________ 20 ___________ , and recorded in the _______________________________________ Registry of Deeds, Book _______________________________________ , Page ___________

DESCRIPTION OF LAND

The above-mentioned sum is not less than the amount necessary for redemption, and includes all taxes assessed on the land subsequent to the assessment, for nonpayment of which the land was so purchased, and which have not been paid.

On _________________________________________ , 20 ___________ , notice of intended assignment was sent by registered or certified mail to the owner of record as follows:

---

(Name) _______________________________________________________________________ (Last known address)

In Witness Whereof, I have hereunto set my hand and seal this ___________ day of _____________________ , 20 ___________ .

WITNESS

---

Treasurer

STATE OF RHODE ISLAND,

County of _______________________________________

In the _______________________________________ of _______________________________________ this ___________ day of _____________________ 20___________ , personally appeared before me _______________________________________ , Treasurer of the City – Town of _______________________________________ , known to me and known by me to be the person who executed the foregoing instrument, and acknowledged the instrument, by him or her signed in that capacity to be his or her free and voluntary act and deed.

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Notary Public.

Form No. 3

§ 44-9-20

FORM OF DEED WHEN ESTATE IS REDEEMED

UNDER SECTION 44-9-19

KNOW ALL MEN BY THESE PRESENTS,

That the _______________________________________ of _______________________________________ , in consideration of _______________________________________ , to it paid by _______________________________________ of _______________________________________ , the receipt whereof is hereby acknowledged, does hereby remise, release, and forever quitclaim unto _______________________________________ all the right, title, and interest which _______________________________________ of _______________________________________ acquired, by or under a deed made to it by the Collector of Taxes for the city – town of _______________________________________ , dated _________________________________________ 20 ___________ , and recorded in Deed Book _______________________________________ Page ___________ in and to the following parcel of real estate:

(Description)

To have and to hold the above-released premises, with all the privileges and appurtenances to the premises belonging, to _______________________________________ , h _______________________________________ heirs and assigns, to h _______________________________________ and their use and behoof forever.

In witness whereof, etc.

---

By: _______________________________________ Treasurer

Acknowledgment. See Form 2.

Form No. 4

§ 44-9-23

TREASURER’S CERTIFICATE OF RECEIPT OF MONEY PAID FOR PURPOSE OF REDEMPTION STATE OF RHODE ISLAND

---

Name of City or Town OFFICE OF THE TREASURER

I, _______________________________________ , Treasurer of the City – Town of _______________________________________ , hereby certify that on this day of _________________________________________ , 20 ___________ , pursuant to the provisions of § 44-9-19 – 44-9-23, (Name of person redeeming) _______________________________________ , residing at _______________________________________________________________________ (No., Street, City or Town, and State), _______________________________________ who claims to be the holder of an interest in – a mortgage on the land hereinafter described, which was purchased for nonpayment of the 20 ___________ tax assessed thereon to _______________________________________ , has paid to me as Treasurer of the city – town the amount of ___________ /100 dollars for the purpose of redeeming the land from the tax title thereby held by (Present holder of tax title), residing at _______________________________________________________________________ (No., Street, City or Town, and State) _______________________________________ , under a tax collector’s deed dated _________________________________________ , 20 ___________ , and recorded in _______________________________________ Registry of Deeds, Book _______________________________________ , Page ___________ .

(If there has been no assignment, strike out the following reference)

---

the tax title having been assigned to the above-named _______________________________________ (present holder of tax title) _______________________________________ by instrument of assignment dated _________________________________________ , 20 ___________ , and recorded in the registry, Book _______________________________________ , Page ___________ .

The above-mentioned amount is computed as follows:

(Strike out whichever computation is inapplicable)

| TITLE HELD BY ORIGINAL | | TITLE HELD BY ASSIGNEE | | | | --- | --- | --- | --- | --- | | PURCHASER | | | | | | Original Sum for which | | | Amount Stated in | | | Land was Sold | $........... | | Instrument of Assignment | $........... | | Intervening Taxes and | | | Taxes and Costs Paid | | | Costs Paid by Pur- | | | by Assignee since | | | chaser | ........... | | Assignment | ........... | | Interest According to | | | Interest According to | | | Law | ........... | | Law | ........... | | Recording | ........... | | Recording | ........... | | | _________________________________________ | | | _________________________________________ | | TOTAL AMOUNT PAID | $........... | | TOTAL AMOUNT PAID | $........... |

DESCRIPTION OF LAND

| In Witness, etc. | | _______________________________________ | | --- | --- | --- | | | | By: _______________________________________ Treasurer |

Acknowledgment. See Form 2.

Form No. 5

§ 44-9-25

STATE OF RHODE ISLAND PETITION TO FORECLOSE RIGHT OF REDEMPTION

To the Honorable Judges of the Superior Court:

The undersigned hereby represents that the land hereinafter described was sold on _______________________________________ (Date of sale) _________________________________________ for nonpayment of taxes by the town or city of _______________________________________ in the County of _______________________________________ by instrument dated _________________________________________ and duly recorded on (Date) _________________________________________ in Book _______________________________________ , Page ___________ ; that more than one year from the date of the sale has elapsed and no redemption has been made; that these proceedings have been conducted according to law; that the deed was recorded within sixty (60) days from date of sale – that the undersigned now holds title under the instrument; that the following are the names and addresses of all persons known to the undersigned who have any interest in the land, other than the petitioner to wit: (Also give name of wife or husband of the equity owner)

Name _______________________________________ Address _______________________________________________________________________ Nature of Interest _______________________________________ that the assessed value of the land and buildings is $_______________ ; and that the land is described as follows:

(Description)

WHEREFORE your petitioner prays that the rights of all persons entitled to redeem from the proceedings may be foreclosed, that the Court enter a decree that the title of the petitioner to the land under the proceedings is absolute, and that all rights of redemption are barred, and for such other and further relief as may seem meet and proper to the Court.

Name _________________________________________ Address _________________________________________

On this ___________ day of _____________________ , 20 ___________ , personally appeared before me the within named, known to me to be the signer of the foregoing petition, and made oath that the statements therein contained so far as made of _______________________________________ own knowledge are true and so far as made upon information and belief that _______________________________________ believe them to be true.

Before me

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Notary Public

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Attorney for Petitioner

Form No. 6

§ 44-9-27

CITATION STATE OF RHODE ISLAND OFFICE OF THE CLERK OF THE SUPERIOR COURT PETITION TO FORECLOSE RIGHT OF REDEMPTION No.

TO ALL WHOM IT MAY CONCERN, and to _______________________________________

Whereas, a petition has been presented to the Court by _______________________________________ of _______________________________________ in the County of _______________________________________ and the State to foreclose all rights of redemption from the lien proceedings described in the petition in and concerning a certain parcel of land situate in the County of _______________________________________ and in the State, bounded and described in the petition as follows:

(Description)

If you desire to make any objection or defense to the petition, you or your attorney must file a written appearance and an answer, under oath, setting forth clearly and specifically your objections or defense to each part of the petition, in the office of the Superior Court in _______________________________________ on or before the ___________ day of _____________________ next, that you may then and there show cause, if any, why the prayer of the petition should not be granted.

Unless your appearance is filed by or for you, your default will be recorded, the petition will be taken as confessed, and you will be forever barred from contesting the petition or any decree entered thereon. And in addition to the usual service of this notice as required by law, it is ordered that the foregoing citation be published once each week for three (3) successive weeks in the _______________________________________ a newspaper published in _______________________________________ (optional).

Witness, the Seal of our Superior Court at _______________________________________ this ___________ day of _____________________ , 20 ___________ .

_______________________________________Clerk

CERTIFICATE OF SERVICE BY REGISTERED OR CERTIFIED MAIL

I hereby certify that I have this day served the foregoing citation by causing to be mailed a duly attested copy thereof of each respondent named therein whose address was furnished by the petitioner or otherwise known to me, the copies being sent by _______________________________________ mail and return receipts required.

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Attorney for Petitioner

CERTIFICATE OF SERVICE BY PUBLICATION

_________________________________________ 20 ___________

I hereby certify that I have caused the foregoing citation to be published once each week for three (3) successive weeks in the _______________________________________ a newspaper published in _______________________________________ , in the County of _______________________________________ , and the State, to wit: on the ___________ day of _____________________ , the ___________ day of _____________________ , and the ___________ day of _____________________ , 20 ___________ , a copy of which publication is hereto annexed.

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Attorney for Petitioner

Form No. 7

§ 44-9-32

(To be recorded in the Registry of Deeds) NOTICE OF FILING PETITION STATE OF RHODE ISLAND SUPERIOR COURT

To all whom it may concern:

---

---

hereby give notice that, on the _______________________________________ day ___________ of _____________________ , 20 ___________ filed in the Court a petition against* to foreclose the right of redemption acquired under a certain tax deed (or deeds) from the Collector of Taxes for the City (or Town) of _______________________________________ , in the County of _______________________________________ and the State, to me dated _________________________________________ , and recorded with _______________________________________ Deeds in Book _______________________________________ , Page ___________ the deed (or deeds) covers a certain parcel of land situated in _______________________________________ in the County of _______________________________________ and the State, which is described as follows:

(Description)

---

*Name all respondents as in petition.

Form No. 8

§ 44-9-28

MOTION FOR DECREE PRO CONFESSO STATE OF RHODE ISLAND SUPERIOR COURT No. ___________

In the matter of the Petition of _______________________________________

And now comes the petitioner in the above-entitled case and moves that a general default of all parties respondent, whether named in the notice or not, who have not appeared or answered, be recorded, and that the application as to them be taken for confessed.

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Attorney for Petitioner

Form No. 9

§ 44-9-30

FINAL DECREE IN TAX LIEN CASE STATE OF RHODE ISLAND SUPERIOR COURT

Case No. ___________

vs. DECREE

This case came on to be heard and was argued by counsel, and thereupon, upon consideration thereof, it is

ORDERED, ADJUDGED AND DECREED that all rights of redemption are forever foreclosed and barred under the deed given by the Collector of Taxes for the _______________________________________ of _______________________________________ in the County of _______________________________________ and the State, dated _________________________________________ and duly recorded in Book _______________________________________ , Page ___________

By the Court.

Attest:

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Clerk

Dated _________________________________________

Form No. 10

§ 44-9-32

NOTICE OF DISPOSAL IN TAX LIEN CASE STATE OF RHODE ISLAND SUPERIOR COURT This is to certify that the petition of vs.

to foreclose the right of redemption under certain deed _______________________________________ for nonpayment of taxes, given by the Collector of Taxes for the _______________________________________ in the County of _______________________________________ and the State, dated _________________________________________ and duly recorded in Book _______________________________________ , Page ___________ was filed in this Court on _________________________________________ .

Thereafter due proceedings under the petition were instituted according to law, and finally on _______________________________________ , a decree forever foreclosing and barring all rights of redemption under the deed was entered, and this notice of final disposition of the petition is directed to be recorded in the Registry of Deeds for the City of _______________________________________ in _______________________________________ County, pursuant to § 44-9-32.

By the Court,

Attest:

---

Clerk

Dated _________________________________________

Form No. 11

§ 44-9-36

NOTICE OF SALE – LAND OF LOW VALUE STATE OF RHODE ISLAND

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Name of City or Town OFFICE OF THE TREASURER _________________________________________ , 20 ___________

NOTICE IS HEREBY GIVEN THAT ON ___________ the ___________ day of _____________________ , 20 ___________ , at ___________ o’clock ___________ M., at _______________________________________ (Place of Sale) _______________________________________ pursuant to the provisions of §§ 44-9-36 – 44-9-45, I SHALL OFFER FOR SALE AT PUBLIC AUCTION, severally or together, certain parcels of land of low value listed below, these parcels having been purchased by the City – Town of _______________________________________ for nonpayment of the taxes due thereon.

(List of Parcels)

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Treasurer of _______________________________________ (Name of City or Town)

To be posted in some convenient and public place in the city or town at least fourteen (14) days before the sale.

Form No. 12

§ 44-9-36

NOTICE OF SALE LAND OF LOW VALUE STATE OF RHODE ISLAND

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Name of City or Town OFFICE OF THE TREASURER _________________________________________ , 20 ___________

NOTICE IS HEREBY GIVEN THAT on _________________________________________ , 20 ___________ , at ___________ M., at _______________________________________ (Place of Sale) _______________________________________ , pursuant to the provisions of §§ 44-9-36 – 44-9-45, I SHALL OFFER FOR SALE AT PUBLIC AUCTION, severally or together, certain parcels of land of low value listed below, these parcels having been purchased by the City – Town of _______________________________________ for nonpayment of the taxes due thereon.

(List of parcels)

Further notice is given that the following land in which you appear to have an interest is included in the sale.

(Description as given in original notice of sale)

Amount Required for Redemption on Above Date of Sale, $_______________

Your attention is directed to § 44-9-39 as follows:

“Any person having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under § 44-9-36 or § 44-9-38, upon whom service of the notice of sale provided in § 44-9-36 has been made by registered or certified mail, who, prior to the sale, neither redeems the land nor brings proceedings to enjoin the sale, shall, upon the recording of the deed as required by § 44-9-36 or § 44-9-38, be forever barred from raising any question concerning the validity of the title conveyed, and a statement contained in the treasurer’s deed that service has been made, naming the persons who were served by registered or certified mail, shall be prima facie evidence of service.”

| _______________________________________________________________________ | | --- | | Treasurer of City – Town of _______________________________________ |

Send this notice by registered or certified mail, return receipt requested, at least fourteen (14) days before the sale, to any person having a right of redemption or any other interest in any of the parcels to be sold.

Form No. 13

§ 44-9-36

This deed is not valid unless recorded in the proper registry of deeds within sixty (60) days after the sale.

TREASURER'S DEED TO A PERSON – LAND OF LOW VALUE STATE OF RHODE ISLAND

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Name of city or town OFFICE OF THE TREASURER

I, _______________________________________ , Treasurer of the City – Town of _______________________________________ pursuant to the provisions of § 44-9-36, in consideration of ___________ /100 dollars to me paid, hereby grant to _______________________________________ of _______________________________________ the parcel-parcels of land described in the tax collector's deed to which reference is made in the following schedule:

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| Name of Person Assessed | | | Names of Interested | | --- | --- | --- | --- | | in the Year of the Tax for | Recorded | | Persons served by | | which the land was taken | | registered or | | | or sold. | | | certified mail with | | _______________________________________ | | | notice of sale under § 44-9-39. | | Location of Parcel | Book | Page | |

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The land hereby granted was assessed for $ _______________ and was offered for sale at public auction on _________________________________________ , 20 ___________ , in accordance with a notice of sale posted on _________________________________________ , 20 ___________ , in (Specify place where notice was posted) _______________________________________ ; and was sold to the above-named grantee (at the original time and place appointed for the sale – at an adjournment of the sale on _________________________________________ , 20 ___________ ,) that grantee being the highest bidder whose bid was not rejected as inadequate.

This deed is given with the covenant that the sale was in all particulars conducted according to law.

In Witness, etc.

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Treasurer of _______________________________________ Name of City or Town

Acknowledgment. See Form 2.

Form No. 14

§ 44-9-38

This deed is not valid unless recorded in the proper registry of deeds within sixty (60) days after the sale.

TREASURER’S DEED TO MUNICIPALITY – LAND OF LOW VALUE STATE OF RHODE ISLAND

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Name of City or Town OFFICE OF THE TREASURER

I, _______________________________________ , Treasurer of the City — Town of _______________________________________ , pursuant to the provisions of §§ 44-9-36 — 44-9-38, hereby grant to the city — town the parcel-parcels of land described in the tax collector’s deed to which reference is made in the following schedule:

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| Name of Person Assessed | | | Names of Interested | | --- | --- | --- | --- | | in the Year of the Tax for | Recorded | | Persons served by | | which the land was taken | | registered or | | | or sold. | | | certified mail with | | _______________________________________ | | | notice of sale under § 44-9-39. | | Location of Parcel | Book | Page | |

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The land hereby granted was assessed for $_______________ and was offered for sale at public auction on _________________________________________ , 20 ___________ , in accordance with a notice of sale posted on _________________________________________ , 20 ___________ , in (Specify place where notice of sale posted).

(Strike out Paragraph (A) or (B) as the Circumstances Require)

No bid

(A) No bid deemed adequate by me was made at the time and place appointed for the sale or at any adjournment thereof, and the city – town therefore became the purchaser at an adjournment of the sale on _________________________________________ , 20 ___________

(B) The purchaser failed to pay the amount bid by him or her at ___________ the original time and place appointed for the sale, or ___________ an adjournment of the sale on _________________________________________ , 20 ___________ , within ten (10) days thereafter, wherefore the sale became void and the city – town became the purchaser.

In Witness, etc.

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Treasurer of _______________________________________ Name of City or Town

Acknowledgment. See Form 2.

Form No. 15

§ 44-9-40

STATE OF RHODE ISLAND

Petition to Establish Title Acquired under § 44-9-36 or § 44-9-38. To the Honorable, the Judges of the Superior Court.

The undersigned hereby represent that the land hereinafter described was sold on _________________________________________ for the nonpayment of taxes by _______________________________________ , County of _______________________________________ . Pursuant to §§ 44-9-36 and 44-9-38, the land was conveyed to _______________________________________ by instrument dated _________________________________________ and recorded in Book _______________________________________ , Page ___________ , that the undersigned now hold title under an instrument from _______________________________________ dated _________________________________________ , and duly recorded in Book _______________________________________ , Page ___________ , that the following are the names and addresses of all persons known to the undersigned who have any interest in the land other than the petitioner _______________________________________ to wit:

that the assessed value of the land and buildings is $_______________ ; and that the land is described as follows:

(Description)

Wherefore your petitioner prays that all persons having an interest in the above-described premises show cause why they should not bring an action to try any claim or claims which they may have adverse to your petitioner's title. And if such persons do not appear within the time fixed or having appeared disobey the lawful Order of the Court to try their claim or claims, that the Court enter a decree that they be forever barred from having or enforcing any claim or claims adversely to the petitioner, his or her heirs or assigns, in the land described.

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On this ___________ day of _____________________ , 20 ___________ , personally appeared before me the within named _______________________________________ , known to me to be the signers of the foregoing petition, and made oath that the statements therein contained so far as made of their own knowledge are true and so far as made upon information and belief that they believe them to be true.

Before me

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Notary Public

History of Section. G.L. 1938, ch. 32, § 67; P.L. 1946, ch. 1800, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-9-46; P.L. 1986, ch. 172, § 1; P.L. 2023, ch. 395, art. 2, § 13, effective June 27, 2023.

§ 44-9-47 Definitions.

As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:

(1) “Goods” means goods as defined in § 6A-9-102(a)(44).

(2) “Lien” means the lien to secure the payment of personal property taxes described in § 44-9-48.

(3) “Municipality” means any town or city of the state.

(4) “Proceeds” means proceeds as defined in § 6A-9-102(a)(64).

(5) “Purchase money security interest” means purchase money security interest as defined in § 6A-9-103.

(6) “Secured party” means a municipality.

(7) “Tax collector” means the person receiving the tax list of a municipality and the warrant to collect the tax list.

(8) “Taxpayer” means a person with respect to whom personal property taxes have been levied by a municipality.

History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.

§ 44-9-48 Lien — Perfection — Priority.

If any personal property tax, other than a tax on a motor vehicle, due any municipality is not paid within the time limited by law following the assessment date for the tax, then the municipality shall have a lien, upon perfection, upon the goods situated in this state and owned by the taxpayer upon the date of perfection, or upon the goods thereafter acquired by the taxpayer. The lien shall attach and become perfected at the time when a notice of lien is filed pursuant to the filing provisions of part 5 of chapter 9 of title 6A, except that the signature of the taxpayer against whose property the lien is claimed shall not be required on the notice of lien. Except as provided in this chapter, upon perfection, the lien shall have priority over all subsequently perfected liens and security interests. The lien shall not attach to or be applicable to proceeds nor shall the municipality filing the notice of lien have the status of a lien creditor, as defined in § 6A-9-102(a)(52).

History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.

§ 44-9-49 Notice of lien — Taxpayer.

Prior to the lien being filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien will be filed against all goods situated in the state if the outstanding tax is not paid within seven (7) business days of receipt of this notice.

History of Section. P.L. 1989, ch. 281, § 1.

§ 44-9-50 Notice of lien — Secretary of state.

(a) The notice of lien, in the form prescribed in this section, will be filed in the office of the secretary of state.

(b) The notice of lien will be in writing and will:

(1) Give the names of the taxpayer and the municipality party;

(2) Be signed by the tax collector of the municipality (whose signature may be a facsimile signature);

(3) Give the mailing addresses of the municipality party and the taxpayer;

(4) Contain a statement indicating the types, or describing the items, of collateral;

(5) State the amount of taxes and interest accrued (through a date specified in the notice of lien) claimed to be due to the municipality; and

(6) State the tax year or years for which the taxes were assessed.

(c) A notice of lien in the form of the financing statement prescribed by part 4 of chapter 9 of title 6A, which is adapted to comply with the requirements of subsection (b), will be sufficient for the purposes of the filing required by this section.

History of Section. P.L. 1989, ch. 281, § 1.

§ 44-9-51 Notice to taxpayer — After lien has been perfected.

After the lien has been filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien has been perfected and the taxpayer has seven (7) business days from receipt of the certified letter to pay any outstanding taxes or request a hearing with the city or town tax collector or designee.

History of Section. P.L. 1989, ch. 281, § 1.

§ 44-9-52 Effective period of lien — Limitation period.

The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the date of assessment for the taxes claimed to be due.

History of Section. P.L. 1989, ch. 281, § 1.

§ 44-9-53 Rights and remedies of municipality and taxpayer.

A municipality which has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality shall not have the right to propose to retain any property in satisfaction of the obligation as provided in § 6A-9-620. In a proceeding to enforce the lien, the municipality shall observe the procedures applicable to a secured party under part 6 of chapter 9 of title 6A.

History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.

§ 44-9-54 Validity of liens.

Even though notice of a lien has been filed by a municipality, the lien is not valid:

(1) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of the purchase the purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the collection of any tax under part 6 of chapter 9 of title 6A.

(2) With respect to a purchase money security interest, if the purchase money security interest would be prior to a conflicting security interest in the same collateral under § 6A-9-324.

History of Section. P.L. 1989, ch. 281, § 1; P.L. 1999, ch. 354, § 29; P.L. 2005, ch. 410, § 30.

§ 44-9-55 Discharge.

If any lien created under §§ 44-9-47 — 44-9-55 is discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collector’s successor, in the office of the secretary of state in the same manner as termination statements are filed under § 6A-9-513. The municipal officer who has filed the notice of lien shall file a notice of discharge of the lien in the manner provided in this section if: (1) the taxes for which the lien has been filed are fully paid together with all interest due on the taxes; or (2) a cash bond or surety company bond is furnished to the municipality conditioned upon the payment of the amount of the taxes together with interest due on the taxes, for which the notice of lien has been filed, within the effective period of the lien; or (3) a final judgment is rendered in favor of the taxpayer or others claiming an interest in the property subject to the lien determining that the tax is not owed, or that the lien is not valid. If the judgment determines that the tax is partially owed, then the officer who filed the notice of lien or his or her successor shall within ten (10) days of the rendition of the final judgment of the court file an amended tax lien for the actual amount of tax found to be due by the court, which amended lien shall be effective as to the revised amount of the lien as of the date of the filing of the original notice of tax lien, and the officer or his or her successor at the time of the filing of the amended tax lien shall also file a discharge of the original tax lien.

History of Section. P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.

§ 44-9-56 Filing fees.

Municipalities will not be liable for the payment of any filing fees with respect to the filing of notices of lien or certificates of discharge in the office of the secretary of state.

History of Section. P.L. 1989, ch. 281, § 1.

Chapter 44-10 Unincorporated Business Tax [Repealed.]

§ 44-10-1 — 44-10-25 Repealed.

[Repealed]

History of Section. P.L. 1942, ch. 1212, art. 9, §§ 1 to 9; P.L. 1942, ch. 1212, art. 9, §§ 11, 12; P.L. 1953, ch. 3217, § 2; P.L. 1943, ch. 1339, § 1; P.L. 1944, ch. 1506, § 1; P.L. 1947, ch. 1887, art. 5, § 1; P.L. 1948, ch. 2096, § 1; P.L. 1953, ch. 3217, § 1; P.L. 1954, ch. 3335, § 1; G.L. 1956, §§ 44-10-1 to 44-10-25; R.P.L. 1957, ch. 86, § 1; P.L. 1958, ch. 147, § 1; P.L. 1959, ch. 158, § 1; P.L. 1960, ch. 74, § 21; P.L. 1960, ch. 207, § 1; P.L. 1964, ch. 200, §§ 1 to 4; P.L. 1966, ch. 113, § 1; P.L. 1966, ch. 262, § 2; P.L. 1970, ch. 60, §§ 2, 5); Repealed by P.L. 1971, ch. 8, art. 2, § 1.

Chapter 44-11 Business Corporation Tax

§ 44-11-1 Definitions.

For the purpose of this chapter:

(1)(a) “Captive REIT” means a corporation, trust or association:

(i) That is considered a real estate investment trust for the taxable year under section 856 of the Internal Revenue Code;

(ii) That is not regularly traded on an established securities market; and

(iii) More than fifty percent (50%) of the voting power or value of the beneficial interests or shares of which at any time during the last half of the taxable year, is owned or controlled, directly or indirectly, by a single entity that is subject to the provisions of Subchapter C of Chapter 1 of the Internal Revenue Code; and

(b) “Captive REIT” does not include:

(i) A corporation, trust or association more than fifty percent (50%) of the voting power or value of the beneficial interests or shares of which, at any time during which the corporation, trust or association satisfies item (1)(iii) of this subsection, is owned or controlled, directly or indirectly, by:

(A) A real estate investment trust other than a real estate investment trust described in item (i) of this subsection; or

(B) A person exempt from taxation under § 501(a) of the Internal Revenue Code; or

(C) A listed Australian Property Trust; and

(ii) Subject to regulations that the tax administrator adopts, a real estate investment trust that is intended to become regularly traded on an established securities market and that satisfies the requirements of § 865(A)(5) and (6) of the Internal Revenue Code by reason of § 856(h)(2) of the Internal Revenue Code; and

(c) For purposes of this section, the constructive ownership rules prescribed under § 318(a) of the Internal Revenue Code, as modified by § 856(d)(5) of the Internal Revenue Code, shall apply in determining the ownership of stock, assets or net profits of any person.

(2) “Combined group” means a group of two or more corporations in which more than fifty percent (50%) of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or non-corporate, or by one or more of the member corporations, and that are engaged in a unitary business.

(3) “Common ownership” means more than fifty percent (50%) of the voting control of each member of the group is directly or indirectly owned by a common owner or owners, either corporate or non-corporate, whether or not owner or owners are members of the combined group.

(4) “Corporation” means every corporation, joint-stock company, or association, wherever incorporated, a real estate investment trust, a regulated investment company, a personal holding company registered under the Federal Investment Company Act of 1940, 15 U.S.C. § 80a-1 et seq., and also a trustee or trustees conducting a business where interest or ownership is evidenced by certificates or other written instruments, deriving any income from sources within this state or engaging in any activities or transactions within this state for the purpose of profit or gain, whether or not an office or place of business is maintained in this state, or whether or not the income, activities, or transactions are connected with intrastate, interstate, or foreign commerce, except:

(i) State banks, mutual savings banks, federal savings banks, trust companies, national banking associations, building and loan associations, credit unions, and loan and investment companies;

(ii) Public service corporations included in chapter 13 of this title, except as otherwise provided in § 44-13-2.2;

(iii) Insurance and surety companies;

(iv) Corporations specified in § 7-6-4, incorporated hospitals, schools, colleges, and other institutions of learning not organized for business purposes and not doing business for profit and no part of the net earnings of which inures to the benefit of any private stockholder or individual, whether incorporated under any general law of this state or by any special act of the general assembly of this state;

(v) Fraternal beneficiary societies as set forth in § 27-25-1;

(vi) Any corporation expressly exempt from taxation by charter;

(vii) Corporations which together with all corporations under direct or indirect common ownership that satisfies the other requirements of this paragraph employ not less than five (5) full-time equivalent employees in the state; which maintain an office in the state; and activities within the state which are confined to the maintenance and management of their intangible investments or of the intangible investments of corporations or business trusts registered as investment companies under the Investment Company Act of 1940, 15 U.S.C. § 80a-1 et seq., and the collection and distribution of the income from those investments or from tangible property physically located outside the state. For purposes of this paragraph, “intangible investments” includes, without limitation, investments in stocks, bonds, notes, and other debt obligations, including debt obligations of affiliated corporations, patents, patent applications, trademarks, trade names, copyrights, and similar types of intangible assets.

(5) “Fiscal year” means an accounting period of twelve (12) months ending on the last day of any month other than December.

(6) “Member” means a corporation included in a unitary business.

(7) “Place of business” means a regular place of business, which, in turn, means any bona fide office, other than a statutory office, factory, warehouse, or other space which is regularly used by the taxpayer in carrying on its business. Where, as a regular course of business, property of the taxpayer is stored by it in a public warehouse until it is shipped to customers, the warehouse is considered a regular place of business of the taxpayer and, where as a regular course of business, raw material or partially furnished goods of a taxpayer are delivered to an independent contractor to be converted, processed, finished, or improved and the finished goods remain in the possession of the independent contractor until shipped to customers, the plant of the independent contractor is considered a regular place of business of the taxpayer. The mere consignment of goods by the taxpayer to an independent factor outside this state for sale at the consignee’s discretion does not constitute the taxpayer as having a regular place of business outside this state.

(8) “Tax haven” means a jurisdiction that, during the tax year in question has no or nominal effective tax on the relevant income and;

(i) Has laws or practices that prevent effective exchange of information for tax purposes with other governments on taxpayers benefiting from the tax regime;

(ii) Has a tax regime which lacks transparency. A tax regime lacks transparency if the details of legislative, legal, or administrative provisions are not open and apparent, or are not consistently applied among similarly situated taxpayers, or if the information needed by tax authorities to determine a taxpayer’s correct tax liability, such as accounting records and underlying documentation is not adequately available;

(iii) Facilitates the establishment of foreign-owned entities without the need for a local substantive presence or prohibits these entities from having any commercial impact on the local economy;

(iv) Explicitly or implicitly excluded the jurisdiction’s resident taxpayers from taking advantage of the tax regime benefits or prohibits enterprisers that benefit from the regime from operating in the jurisdiction’s domestic market; or

(v) Has created a tax regime which is favorable for tax avoidance, based upon an overall assessment of relevant factors, including whether the jurisdiction has a significant untaxed offshore financial/other services sector relative to its overall economy.

(9) “Taxable year” means the calendar year or the fiscal year ending during the calendar year upon the basis of which the net income is computed under this chapter. “Taxable year” means, in the case of a return made for a fractional part of a year under the provisions of this chapter or under regulations prescribed by the tax administrator, the period for which the return is made.

(10) “Taxpayer” means and includes any corporation subject to the provisions of this chapter.

(11) “Unitary business” means the activities of a group of two (2) or more corporations under common ownership that are sufficiently interdependent, integrated, or interrelated through their activities so as to provide mutual benefit and produce a significant sharing or exchange of value among them or a significant flow of value between the separate parts. The term unitary business shall be construed to the broadest extent permitted under the United States Constitution.

(12) “United States” means the fifty (50) states of the United States, the District of Columbia, the United States’ territories and possessions.

History of Section. G.L. 1938, ch. 37, § 1; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-1; P.L. 1961, ch. 83, § 1; P.L. 1964, ch. 66, § 2; P.L. 1972, ch. 155, art. 2, § 1; P.L. 1977, ch. 133, § 1; P.L. 1984, ch. 380, § 7; P.L. 1984, ch. 444, § 1; P.L. 1987, ch. 174, § 1; P.L. 1994, ch. 93, § 1; P.L. 1997, ch. 357, § 6; P.L. 2007, ch. 73, art. 7, § 14; P.L. 2014, ch. 145, art. 12, § 15.

§ 44-11-2 Imposition of tax.

(a) Each corporation shall annually pay to the state a tax equal to nine percent (9%) of net income, as defined in § 44-11-11, qualified in § 44-11-12, and apportioned to this state as provided in §§ 44-11-13 — 44-11-15, for the taxable year. For tax years beginning on or after January 1, 2015, each corporation shall annually pay to the state a tax equal to seven percent (7.0%) of net income, as defined in § 44-11-13 — 44-11-15, for the taxable year.

(b) A corporation shall pay the amount of any tax as computed in accordance with subsection (a) after deducting from “net income,” as used in this section, fifty percent (50%) of the excess of capital gains over capital losses realized during the taxable year, if for the taxable year:

(1) The corporation is engaged in buying, selling, dealing in, or holding securities on its own behalf and not as a broker, underwriter, or distributor;

(2) Its gross receipts derived from these activities during the taxable year amounted to at least ninety percent (90%) of its total gross receipts derived from all of its activities during the year. “Gross receipts” means all receipts, whether in the form of money, credits, or other valuable consideration, received during the taxable year in connection with the conduct of the taxpayer’s activities.

(c) A corporation shall not pay the amount of the tax computed on the basis of its net income under subsection (a), but shall annually pay to the state a tax equal to ten cents ($.10) for each one hundred dollars ($100) of gross income for the taxable year or a tax of one hundred dollars ($100), whichever tax shall be the greater, if for the taxable year the corporation is either a “personal holding company” registered under the federal Investment Company Act of 1940, 15 U.S.C. § 80a-1 et seq., “regulated investment company,” or a “real estate investment trust” as defined in the federal income tax law applicable to the taxable year. “Gross income” means gross income as defined in the federal income tax law applicable to the taxable year, plus:

(1) Any interest not included in the federal gross income; minus

(2) Interest on obligations of the United States or its possessions, and other interest exempt from taxation by this state; and minus

(3) Fifty percent (50%) of the excess of capital gains over capital losses realized during the taxable year.

(d)(1) A small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., shall not be subject to the Rhode Island income tax on corporations, except that the corporation shall be subject to the provisions of subsection (a), to the extent of the income that is subjected to federal tax under subchapter S. Effective for tax years beginning on or after January 1, 2015, a small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., shall be subject to the minimum tax under § 44-11-2(e).

(2) The shareholders of the corporation who are residents of Rhode Island shall include in their income their proportionate share of the corporation’s federal taxable income.

(3) [Deleted by P.L. 2004, ch. 595, art. 29, § 1.]

(4) [Deleted by P.L. 2004, ch. 595, art. 29, § 1.]

(e) Minimum tax. The tax imposed upon any corporation under this section, including a small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., shall not be less than four hundred fifty dollars ($450). For tax years beginning on or after January 1, 2017, the tax imposed shall not be less than four hundred dollars ($400).

History of Section. G.L. 1938, ch. 37, § 2; P.L. 1947, ch. 1887, art. 1, § 1; P.L. 1949, ch. 2168, § 1; P.L. 1951, ch. 2733, art. 1, § 1; P.L. 1952, ch. 3026, art. 1, § 1; P.L. 1953, ch. 3150, art. 1, § 1; P.L. 1954, ch. 3254, art. 1, § 1; P.L. 1955, ch. 3521, art. 1, § 1; G.L. 1956, § 44-11-2; P.L. 1956, ch. 3739, art. 1, § 1; P.L. 1957, ch. 44, art. 1, § 1; P.L. 1958, ch. 17, art. 3, § 1; P.L. 1959, ch. 169, art. 2, § 1; P.L. 1960, ch. 66, art. 2, § 1; P.L. 1965, ch. 34, § 1; P.L. 1966, ch. 238, § 1; P.L. 1966, ch. 245, § 7; P.L. 1968, ch. 263, art. 5, §§ 1, 2; P.L. 1970, ch. 139, art. 1, § 1; 1970, ch. 226, § 1; P.L. 1974, ch. 151, art. 4, § 1; impl. am. P.L. 1974, ch. 200, art. 2, § 2; P.L. 1977, ch. 133, § 2; P.L. 1983, ch. 2, art. 8, § 1; P.L. 1988, ch. 12, § 1; P.L. 1989, ch. 126, art. 20, § 1; P.L. 1992, ch. 15, art. 4, § 1; P.L. 2004, ch. 595, art. 17, § 6; P.L. 2004, ch. 595, art. 29, § 1; P.L. 2014, ch. 145, art. 12, § 15; P.L. 2015, ch. 141, art. 11, § 1; P.L. 2016, ch. 142, art. 13, § 9.

§ 44-11-2.1 Surtax.

Each corporation whose taxable year ends on or after March 31, 1991 and before January 1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under this chapter. The estimated tax provisions of chapter 26 of this title shall apply to the surtax.

History of Section. P.L. 1991, ch. 6, art. 28, § 1; P.L. 1992, ch. 133, art. 40, § 1; P.L. 1993, ch. 138, art. 59, § 1.

§ 44-11-2.2 Pass-through entities — Definitions — Withholding — Returns.

(a) Definitions.

(1) “Administrative adjustment request” means an administrative adjustment request filed by a partnership under IRC section 6227.

(2) “Audited partnership” means a partnership or an entity taxed as a partnership federally subject to a partnership level audit resulting in a federal adjustment.

(3) “Direct partner” means a partner that holds an interest directly in a partnership or pass-through entity.

(4) “Federal adjustment” means a change to an item or amount determined under the Internal Revenue Code (IRC) that is used by a taxpayer to compute Rhode Island tax owed whether that change results from action by the IRS, including a partnership level audit, or the filing of an amended federal return, federal refund claim, or an administrative adjustment request by the taxpayer. A federal adjustment is positive to the extent that it increases state taxable income as determined under Rhode Island state laws and is negative to the extent that it decreases state taxable income as determined under Rhode Island state laws.

(5) “Final determination date” means if the federal adjustment arises from an IRS audit or other action by the IRS, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by IRS decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the IRS and the taxpayer, the final determination date is the date on which the last party signed the agreement.

(6) “Final federal adjustment” means a federal adjustment after the final determination date for that federal adjustment has passed.

(7) “Indirect partner” means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity.

(8) “Member” means an individual who is a shareholder of an S corporation; a partner in a general partnership, a limited partnership, or a limited liability partnership; a member of a limited liability company; or a beneficiary of a trust;

(9) “Nonresident” means an individual who is not a resident of or domiciled in the state, a business entity that does not have its commercial domicile in the state, and a trust not organized in the state.

(10) “Partner” means a person that holds an interest directly or indirectly in a partnership or other pass-through entity.

(11) “Partnership” means an entity subject to taxation under Subchapter K of the IRC.

(12) “Partnership level audit” means an examination by the IRS at the partnership level pursuant to Subchapter C of Title 26, Subtitle F, Chapter 63 of the IRC, as enacted by the Bipartisan Budget Act of 2015, Public Law 114-74, which results in Federal Adjustments.

(13) “Pass-through entity” means a corporation that for the applicable tax year is treated as an S Corporation under IRC § 1362(a) [26 U.S.C. § 1362(a)], and a general partnership, limited partnership, limited liability partnership, trust, or limited liability company that for the applicable tax year is not taxed as a corporation for federal tax purposes under the state’s check-the-box regulation.

(14) “Tiered partner” means any partner that is a partnership or pass-through entity.

(b) Withholding.

(1) A pass-through entity shall withhold income tax at the highest Rhode Island withholding tax rate provided for individuals or seven percent (7%) for corporations on the member’s share of income of the entity that is derived from or attributable to sources within this state distributed to each nonresident member and pay the withheld amount in the manner prescribed by the tax administrator. The pass-through entity shall be liable for the payment of the tax required to be withheld under this section and shall not be liable to the member for the amount withheld and paid over in compliance with this section. A member of a pass-through entity that is itself a pass-through entity (a “lower-tier pass-through entity”) shall be subject to this same requirement to withhold and pay over income tax on the share of income distributed by the lower-tier pass-through entity to each of its nonresident members. The tax administrator shall apply tax withheld and paid over by a pass-through entity on distributions to a lower-tier pass-through entity to the withholding required of that lower-tier pass-through entity.

(2) A pass-through entity shall, at the time of payment made pursuant to this section, deliver to the tax administrator a return upon a form prescribed by the tax administrator showing the total amounts paid or credited to its nonresident members, the amount withheld in accordance with this section, and any other information the tax administrator may require. A pass-through entity shall furnish to its nonresident member annually, but not later than the fifteenth day of the third month after the end of its taxable year, a record of the amount of tax withheld on behalf of the member on a form prescribed by the tax administrator.

(c) Notwithstanding subsection (b), a pass-through entity is not required to withhold tax for a nonresident member if:

(1) The member has a pro rata or distributive share of income of the pass-through entity from doing business in, or deriving income from sources within, this state of less than $1,000 per annual accounting period;

(2) The tax administrator has determined by regulation, ruling, or instruction that the member’s income is not subject to withholding;

(3) The member elects to have the tax due paid as part of a composite return filed by the pass-through entity under subsection (d); or

(4) The entity is a publicly traded partnership as defined by 26 U.S.C. § 7704(b) that is treated as a partnership for the purposes of the Internal Revenue Code and that has agreed to file an annual information return reporting the name, address, taxpayer identification number, and other information requested by the tax administrator of each unitholder with an income in the state in excess of $500.

(d) Composite return.

(1) A pass-through entity may file a composite income tax return on behalf of electing nonresident members reporting and paying income tax at the state’s highest marginal rate on the members’ pro rata or distributive shares of income of the pass-through entity from doing business in, or deriving income from sources within, this State.

(2) A nonresident member whose only source of income within a state is from one or more pass-through entities may elect to be included in a composite return filed pursuant to this section.

(3) A nonresident member that has been included in a composite return may file an individual income tax return and shall receive credit for tax paid on the member’s behalf by the pass-through entity.

(e) Partnership level audit.

(1) A partnership shall report final federal adjustments pursuant to IRC section 6225(a)(2) arising from a partnership level audit or an administrative adjustment request and make payments by filing the applicable supplemental return as prescribed under § 44-11-2.2(e)(1)(ii), and as required under § 44-11-19(b), in lieu of taxes owed by its direct and indirect partners.

(i) Failure of the audited partnership or tiered partner to report final federal adjustments pursuant to IRC section 6225(a) and 6225(c) or pay does not prevent the tax administrator from assessing the audited partnership, direct partners, or indirect partners for taxes they owe, using the best information available, in the event that a partnership or tiered partner fails to timely make any report or payment required by § 44-11-19(b) for any reason.

(ii) The tax administrator may promulgate rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.

History of Section. P.L. 2004, ch. 595, art. 29, § 2; P.L. 2017, ch. 302, art. 8, § 9; P.L. 2019, ch. 88, art. 5, § 7.

§ 44-11-2.3 Pass-through entities — Election to pay state income tax at the entity level.

(a) Definitions. As used in this section:

(1) “Election” means the annual election to be made by the pass-through entity by filing the prescribed tax form and remitting the appropriate tax.

(2) “Net income” means the net ordinary income, net rental real estate income, other net rental income, guaranteed payments, and other business income less specially allocated depreciation and deductions allowed pursuant to § 179 of the United States Revenue Code (26 U.S.C. § 179), all of which would be reported on federal tax form schedules C and E. Net income for purposes of this section does not include specially allocated investment income or any other types of deductions.

(3) “Owner” means an individual who is a shareholder of an S Corporation; a partner in a general partnership, a limited partnership, or a limited liability partnership; a member of a limited liability company, a beneficiary of a trust; or a sole proprietor.

(4) “Pass-through entity” means a corporation that for the applicable tax year is treated as an S Corporation under I.R.C. 1362(a) (26 U.S.C. § 1362(a)), or a general partnership, limited partnership, limited liability partnership, trust, limited liability company or unincorporated sole proprietorship that for the applicable tax year is not taxed as a corporation for federal tax purposes under the state’s regulations.

(5) “State tax credit” means the amount of tax paid by the pass-through entity at the entity level that is passed through to an owner on a pro rata basis. For tax years beginning on or after January 1, 2025, “state tax credit” means ninety percent (90%) of the amount of tax paid by the pass-through entity at the entity level that is passed through to an owner on a pro rata basis.

(b) Elections.

(1) For tax years beginning on or after January 1, 2019, a pass-through entity may elect to pay the state tax at the entity level at the rate of five and ninety-nine hundredths percent (5.99%).

(2) If a pass-through entity elects to pay an entity tax under this subsection, the entity shall not have to comply with the provisions of § 44-11-2.2 regarding withholding on non-resident owners. In that instance, the entity shall not have to comply with the provisions of § 44-11-2.2 regarding withholding on non-resident owners.

(c) Reporting.

(1) The pass-through entity shall report the pro rata share of the state income taxes paid by the entity which sums will be allowed as a state tax credit for an owner on his or her personal income tax return.

(2) The pass-through entity shall also report the pro rata share of the state income taxes paid by the entity as an income (addition) modification to be reported by an owner on his or her personal income tax returns

(d) State tax credit shall be the amount of tax paid by the pass-through entity, at the entity level, which is passed through to the owners, on a pro rata basis. For tax years beginning on or after January 1, 2025, the state tax credit shall be ninety percent (90%) of the amount of tax paid by the pass-through entity, at the entity level, which is passed through to the owners, on a pro rata basis.

(e) A similar type of tax imposed by another state on the owners’ income paid at the state entity level shall be deemed to be allowed as a credit for taxes paid to another jurisdiction in accordance with the provisions of § 44-30-18.

(f) “Combined reporting” as set forth in § 44-11-4.1 shall not apply to reporting under this section.

History of Section. P.L. 2019, ch. 88, art. 5, § 8; P.L. 2024, ch. 117, art. 6, § 11, effective January 1, 2025.

§ 44-11-3 Filing of returns — Due date.

(a) For tax years beginning before January 1, 2016, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer:

(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and

(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.

(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as an S corporation and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.

(c) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as a C corporation and shall be filed on or before the date a federal return is due to be filed, without regard to extension.

(d) Notwithstanding the provisions of subsections (a) and (c), a C corporation with a tax year ending June 30 shall, in accordance with federal tax filing requirements, not change its filing date until mandated by federal law which is currently due to be effective close of fiscal year ending June 30, 2026.

History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-3; P.L. 1968, ch. 263, art. 5, § 2.1; P.L. 2016, ch. 142, art. 13, § 10.

§ 44-11-4 Returns of affiliated groups of corporations.

For tax years beginning before January 1, 2015, an affiliated group of corporations may file a consolidated return for the taxable year in lieu of separate returns; provided, that all the corporations which constitute the affiliated group at any time during the period for which the return is made and which are subject to taxation under this chapter shall consent to the making of the consolidated return. The tax administrator may prescribe rules and regulations as he or she may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, liable to taxation under this chapter, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in a manner as clearly to reflect the net income and the corporate excess and to prevent avoidance of tax liability.

History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-4; P.L. 2014, ch. 145, art. 12, § 15.

§ 44-11-4.1 Combined reporting.

(a) For tax years beginning on or after January 1, 2015, each C corporation which is part of an unitary business with one or more other corporations must file a return, in a manner prescribed by the tax administrator, for the combined group containing the combined income, determined under this section, of the combined group.

(b) An affiliated group of C corporations, as defined in section 1504 of the Internal Revenue Code, may elect to be treated as a combined group with respect to the combined reporting requirement imposed by subsection (a) of this section for the taxable year in lieu of an unitary business group. The election shall be upon the condition that all C corporations which at any time during the taxable year have been members of the affiliated group consent to be included in such group. The filing of a consolidated return for the combined group shall be considered as such consent. Such election may not be revoked in less than five (5) years unless approved by the tax administrator.

(c) The use of a combined report does not disregard the separate identities of the taxpayer members of the combined group. Each taxpayer member is responsible for tax based on its taxable income or loss apportioned to this state.

(d) Members of a combined group shall exclude as a member and disregard the income and apportionment factors of any corporation not incorporated in the United States (a “non-U.S. corporation”) if the sales factors outside the United States is eighty percent (80%) or more. If a non-U.S. corporation is includible as a member in the combined group, to the extent that such non-U.S. corporation’s income is subject to the provisions of a federal income tax treaty, such income is not includible in the combined group net income. Such member shall also not include in the combined report any expenses or apportionment factors attributable to income that is subject to the provisions of a federal income tax treaty. For purposes of this chapter, “federal income tax treaty” means a comprehensive income tax treaty between the United States and a foreign jurisdiction, other than a foreign jurisdiction which is defined as a tax haven; provided, however, that if the tax administrator determines that a combined group member non-U.S. corporation is organized in a tax haven that has a federal income treaty with the United States, its income subject to a federal income tax treaty, and any expenses or apportionment factors attributable to such income, shall not be included in the combined group net income or combined report if: (i) The transactions conducted between such non-U.S. corporation and other members of the combined group are done on an arm’s length basis and not with the principal purpose to avoid the payment of taxes due under this chapter; or (ii) The member establishes that the inclusion of such net income in combined group net income is unreasonable.

(e) Net operating losses. A tracing protocol shall apply to net operating losses created before January l, 2015. Such net operating losses shall be allowed to offset only the income of the corporation that created the net operating loss; the net operating loss cannot be shared with other members of the combined group. No deduction is allowable for a net operating loss sustained during any taxable year in which a taxpayer was not subject to Rhode Island business corporation tax. For net operating losses created in tax years beginning on or after January 1, 2015, such loss allowed shall be the same as the net operating loss deduction allowed under section 172 of the Internal Revenue Code for the combined group, except that:

(1) Any net operating loss included in determining the deduction shall be adjusted to reflect the inclusions and exclusions from entire net income required by §§ 44-11-11(a) and 44-11-11.1;

(2) The deduction shall not include any net operating loss sustained during any taxable year in which the member was not subject to the tax imposed by this chapter; and

(3) Limitation on 26 U.S.C. § 172 deduction.

(i) The deduction shall not exceed the deduction for the taxable year allowable under section 172 of the Internal Revenue Code; provided, that the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes but shall only be allowable on a carry forward basis for the five (5) succeeding taxable years; and

(ii) For any taxable year beginning on or after January 1, 2025, the deduction shall not exceed the deduction for the taxable year allowable under 26 U.S.C. § 172; provided that, the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes, but shall only be allowable on a carry forward basis for the twenty (20) succeeding taxable years.

(f) Tax credits and tax rate reduction.

(1) A tracing protocol shall apply to Rhode Island tax credits earned before tax years beginning on or before January 1, 2015. Such Rhode Island tax credits shall be allowed to offset only the tax liability of the corporation that earned the credits; the Rhode Island tax credits cannot be shared with other members of the combined group. Rhode Island tax credits earned in tax years beginning on or after January 1, 2015, may be applied to other members of the group.

(2) The tax rate reductions authorized under chapter 64.5 of title 42 (Jobs Development Act) and chapter 64.14 of title 42 (I-195 Redevelopment Act of 2011) shall be allowed against the net income of the entire combined group.

(g) The tax administrator shall prescribe and amend, from time to time, rules and regulations as the tax administrator may deem necessary in order that the tax liability of any group of corporations filing as a combined group and each corporation in the combined group, liable to taxation under this chapter, may be determined, computed, assessed, collected, and adjusted in a manner as to clearly reflect the combined income of the combined group and the individual income of each member of the combined group. Such rules and regulations shall include, but are not limited to, issues such as the inclusion or exclusion of a corporation in the combined group, the characterization and sourcing of each member’s income, and whether certain common activities constitute the conduct of a unitary business.

(h) The tax administrator shall on or before March 15, 2018, based upon the actual tax filings of companies under this act for a two-year period, submit a report to the chairperson of the house finance committee and the senate finance committee and the house fiscal advisor and the senate fiscal advisor analyzing the policy and fiscal ramifications of the changes enacted to business corporations tax statutes, as enacted in budget article 12 of the Fiscal Year 2015 appropriations act. The report shall include but not be limited to the impact upon categories of business, size of business, and similar information as contained in § 44-11-45 [repealed], which required the original report.

History of Section. P.L. 2014, ch. 145, art. 12, § 16; P.L. 2024, ch. 117, art. 6, § 11, effective January 1, 2025.

§ 44-11-5 Extension of time for filing of returns.

The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.

History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-5.

§ 44-11-6 Determination and payment of tax due — Hearings and redeterminations.

(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its net income under § 44-11-2(a) or other provision as applicable. As soon as possible after the filing of the return, the tax administrator shall determine the correct tax payable under this chapter by the taxpayer, and if the tax determined shall exceed the amount which the taxpayer has paid at the time of filing its return, the tax administrator shall mail to the taxpayer a notice of the additional tax due indicating the basis on which the tax was determined.

(b) If any taxpayer is not satisfied with the amount of tax determined, the tax administrator, upon being notified, in writing, within thirty (30) days from the date of the mailing of the notice, shall fix an early date at his or her office when the taxpayer can be heard to show cause why the tax should be changed, and after which the tax administrator may redetermine the amount of that tax.

(c) If it shall appear subsequent to the mailing of any notice that the amount of the tax was erroneously stated, the tax administrator shall mail a corrected notice and fix a day when the taxpayer can be heard.

(d) The additional tax required to be paid by any taxpayer shall be due and payable within thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.

History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-6; P.L. 1975, ch. 188, art. 1, § 1; P.L. 1988, ch. 12, § 1; P.L. 1993, ch. 459, § 1.

§ 44-11-7 Interest on delinquency payments.

If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-7; P.L. 1962, ch. 30, § 1; P.L. 1974, ch. 77, § 1; P.L. 1992, ch. 388, § 1.

§ 44-11-7.1 Limitations on assessment.

(a) General. Except as provided in this section, the amount of the Rhode Island corporate income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose, a tax return filed before the due date shall be considered as filed on the due date.

(b) Exceptions.

(1) The tax may be assessed at any time if:

(i) No return is filed.

(ii) A false or fraudulent return is filed with intent to avoid tax.

(2) Where, before the expiration of the time prescribed in this section for the assessment of tax, or before the time as extended, both the tax administrator and the taxpayer have consented, in writing, to its assessment after that time, the tax may be assessed at any time prior to the expiration of the agreed upon period.

(3) If a taxpayer’s deficiency is attributable to an excessive net operating loss carryback allowance, it may be assessed at any time that a deficiency for the taxable year of the loss may be assessed.

(4) An erroneous refund shall be considered to create an underpayment of tax on the date made. An assessment of a deficiency arising out of an erroneous refund may be made at any time within three (3) years thereafter, or at any time if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.

(c) Notwithstanding the provisions of this section, the tax may be assessed at any time within six (6) years after the return was filed if a taxpayer omits from its Rhode Island income an amount properly includable therein that is in excess of twenty-five percent (25%) of the amount of Rhode Island income stated in the return. For this purpose there shall not be taken into account any amount that is omitted in the return if the amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the tax administrator of the nature and amount of the item.

(d) The running of the period of limitations on assessment or collection of the tax or other amount, or of a transferee’s liability, shall, after the mailing of a notice of deficiency, be suspended for any period during which the tax administrator is prohibited from making the assessment or from collecting by levy, and for sixty (60) days thereafter.

(e) No period of limitations specified in any other law shall apply to the assessment or collection of Rhode Island corporate income tax. Under no circumstances shall the tax administrator issue any notice of deficiency determination for Rhode Island business corporation tax due and payable more than ten (10) years after the date upon which the return was filed, nor shall the tax administrator commence any collection action for any business corporation tax due and payable unless the collection action is commenced within ten (10) years after a notice of deficiency determination became a final collectible assessment; provided however, that the tax administrator may renew a statutory lien that was initially filed within the ten-year (10) period for collection actions. Both of the aforementioned ten-year (10) periods are tolled for any period of time the taxpayer is in federal bankruptcy or state receivership proceedings. “Collection action” refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. “Collection action” may include, but is not limited to, any civil action involving a liability owed under this chapter.

(f) The ten-year (10) limitation shall not apply to the renewal or continuation of the state’s attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.

History of Section. P.L. 1979, ch. 300, § 1; P.L. 1988, ch. 12, § 1; P.L. 2019, ch. 192, § 4; P.L. 2019, ch. 215, § 4; P.L. 2025, ch. 183, § 4, effective June 24, 2025; P.L. 2025, ch. 184, § 4, effective June 24, 2025.

§ 44-11-8 Lien on real estate.

The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.

History of Section. G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.

§ 44-11-9 Records, statements, and rules and regulations.

Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.

History of Section. G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-9.

§ 44-11-10 Returns and statements required to show whether corporation liable.

The tax administrator may, whenever in his or her judgment if it is necessary, require any corporation, association, or organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the corporation, association, or organization is liable for any tax under this chapter.

History of Section. G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-10.

§ 44-11-11 “Net income” defined.

(a)(1) “Net income” means, for any taxable year and for any corporate taxpayer, the taxable income of the taxpayer for that taxable year under the laws of the United States, plus:

(i) Any interest not included in the taxable income;

(ii) Any specific exemptions;

(iii) The tax imposed by this chapter;

(iv) For any taxable year beginning on or after January 1, 2020, the amount of any Paycheck Protection Program loan forgiven for federal income tax purposes as authorized by the Coronavirus Aid, Relief, and Economic Security Act and/or the Consolidated Appropriations Act, 2021 and/or any other subsequent federal stimulus relief packages enacted by law, to the extent that the amount of the loan forgiven exceeds $250,000; and minus:

(v) Interest on obligations of the United States or its possessions, and other interest exempt from taxation by this state;

(vi) The federal net operating loss deduction;

(vii) For any taxable year beginning on or after January 1, 2025, in the case of a taxpayer that is licensed in accordance with chapters 28.6 and/or 28.11 of title 21, the amount equal to any expenditure that is eligible to be claimed as a federal income tax deduction but is disallowed under 26 U.S.C. § 280E; and

(viii) For the taxable year beginning on or before January 1, 2025, the amount of any income, deduction, or allowance that would be subject to federal income tax but for the Congressional enactment of the One Big Beautiful Bill Act or any other similar Congressional enactment. The enactment of the One Big Beautiful Bill Act or any other similar Congressional enactment and any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year shall be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10 to effectuate the purpose of preserving the Rhode Island tax base under Rhode Island law with respect to the One Big Beautiful Bill Act or any other similar Congressional enactment.

(2) All binding federal elections made by or on behalf of the taxpayer applicable either directly or indirectly to the determination of taxable income shall be binding on the taxpayer except where this chapter or its attendant regulations specifically modify or provide otherwise. Rhode Island taxable income shall not include the “gross-up of dividends” required by the federal Internal Revenue Code to be taken into taxable income in connection with the taxpayer’s election of the foreign tax credit.

(b) A net operating loss deduction shall be allowed, which shall be the same as the net operating loss deduction allowed under 26 U.S.C. § 172, except that:

(1) Any net operating loss included in determining the deduction shall be adjusted to reflect the inclusions and exclusions from entire net income required by subsection (a) of this section and § 44-11-11.1;

(2) The deduction shall not include any net operating loss sustained during any taxable year in which the taxpayer was not subject to the tax imposed by this chapter; and

(3) Limitation on 26 U.S.C. § 172 deduction.

(i) The deduction shall not exceed the deduction for the taxable year allowable under 26 U.S.C. § 172; provided, that the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes but shall only be allowable on a carry forward basis for the five (5) succeeding taxable years; and

(ii) For any taxable year beginning on or after January 1, 2025, the deduction shall not exceed the deduction for the taxable year allowable under 26 U.S.C. § 172; provided that, the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes, but shall only be allowable on a carry forward basis for the twenty (20) succeeding taxable years.

(c) “Domestic international sales corporations” (referred to as DISCs), for the purposes of this chapter, will be treated as they are under federal income tax law and shall not pay the amount of the tax computed under § 44-11-2(a). Any income to shareholders of DISCs is to be treated in the same manner as it is treated under federal income tax law as it exists on December 31, 1984.

(d) A corporation that qualifies as a “foreign sales corporation” (FSC) under the provisions of subchapter N, 26 U.S.C. § 861 et seq., and that has in effect for the entire taxable year a valid election under federal law to be treated as a FSC, shall not pay the amount of the tax computed under § 44-11-2(a). Any income to shareholders of FSCs is to be treated in the same manner as it is treated under federal income tax law as it exists on January 1, 1985.

(e) For purposes of a corporation’s state tax liability, any deduction to income allowable under 26 U.S.C. § 1400Z-2(c) may be claimed in the case of any investment held by the taxpayer for at least seven years. The division of taxation shall promulgate, in its discretion, rules and regulations relative to the accelerated application of deductions under 26 U.S.C. § 1400Z-2(c).

History of Section. G.L. 1938, ch. 37, § 5; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-11; P.L. 1974, ch. 200, art. 2, § 1; P.L. 1975, ch. 188, art. 1, § 2(a); P.L. 1977, ch. 133, § 3; P.L. 1983, ch. 95, § 1; P.L. 1984, ch. 206, art. II, § 1; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 485, § 1; P.L. 1992, ch. 15, art. 3, § 1; P.L. 2007, ch. 73, art. 7, § 2; P.L. 2007, ch. 73, art. 7, § 14; P.L. 2014, ch. 145, art. 12, § 17; P.L. 2019, ch. 88, art. 12, § 4; P.L. 2021, ch. 162, art. 6, § 11, effective July 6, 2021; P.L. 2024, ch. 117, art. 6, § 11, effective January 1, 2025; P.L. 2025, ch. 278, art. 5, § 4, effective June 29, 2025.

§ 44-11-11.1 Amortization of air or water pollution prevention or hazardous solid waste control facilities.

(a)(1) General rule. Every taxpayer, at his or her election, is entitled to a deduction with respect to the amortization of the adjusted basis, for determining gain, of any treatment facility, as defined in subsection (d) of this section, based on a period of sixty (60) months. The amortization deduction shall be an amount, with respect to each month of the period within the taxable year, equal to the adjusted basis of the facility at the end of the month divided by the number of months, including the month for which the deduction is computed, remaining in the period. The adjusted basis at the end of the month shall be computed without regard to the amortization deduction for the month.

(2) The amortization deduction with respect to any month shall be in lieu of the depreciation deduction with respect to the facility for the month provided for under § 44-11-11. The sixty (60) month period shall begin as to any prevention or treatment facility, at the election of the taxpayer, with the month following the month in which the facility was completed, or with the succeeding taxable year.

(b) Election of amortization. The election of the taxpayer under subsection (a) of this section to take the amortization deduction and to begin the sixty (60) month period with the month following the month in which the facility was completed shall be made only by a statement to that effect in the return for the taxable year in which the facility was completed. The election of the taxpayer under subsection (a) of this section to take the amortization deduction and to begin the period with the taxable year succeeding the year shall be made only by a statement to that effect in the return for the succeeding taxable year.

(c) Termination of amortization deduction. A taxpayer which has elected under subsection (b) of this section to take the amortization deduction provided in subsection (a) of this section may, at any time after making the election, discontinue the amortization deduction with respect to the remainder of the amortization period, the discontinuance to begin as of the beginning of any month specified by the taxpayer in a notice, in writing, filed with the tax administrator before the beginning of the month. The depreciation deduction provided for under § 44-11-11 shall be allowed, beginning with the first month as to which the amortization deduction does not apply, and the taxpayer shall not be entitled to any further amortization deduction with respect to the treatment facility.

(d) Treatment facility. For purposes of this section, “treatment facility” means any land, facility, device, building, machinery, or equipment, the construction, reconstruction, erection, installation, or acquisition of which: (1) is in furtherance of or in compliance with federal or state requirements or standards for the control of water or air pollution or contamination; (2) has been made by the taxpayer primarily to control the pollution or chapter 25 of title 23, respectively; and (3) has been certified as approved in an order contamination of the water or the air of the state as defined in chapter 12 of title 46 and entered by the director of environmental management. This provision applies only to water and air pollution control properties and facilities that are installed for the treatment of waste waters and air contaminants resulting from industrial processing. It applies only to water or air pollution control properties and facilities placed in operation for the first time after April 13, 1970.

(e) Prevention facility. For purposes of this section, “prevention facility” means any land, facility, device, building, machinery, or equipment, the construction, reconstruction, erection, installation, or acquisition of which: (1) is in furtherance of or in compliance with federal or state requirements or standards for the prevention of water or air pollution or contamination; (2) has been made by the taxpayer primarily to prevent the pollution or contamination of the water or the air of the state as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively; and (3) has been certified as approved by the director of environmental management. This provision applies only to water and air pollution prevention properties and facilities that are installed for the prevention of wastewaters, air contaminants, and hazardous solid wastes resulting from industrial processing. The prevention facility amortization deduction shall be available prospectively on July 13, 2000.

(f) Certificate of compliance. Any taxpayer who has adopted a “treatment facility” as defined in subsection (d) of this section shall be entitled to the deduction afforded in subsection (a) of this section; provided, that in no event shall an amortization deduction be allowed in respect to any “treatment facility” for any taxable year unless an attested copy of the order of approval of the facility entered by the director of environmental management and a written statement of the department certifying that the installation of the facility has been completed and that it is in proper operation are provided to the tax administrator at the time of filing of the taxpayer’s return.

(g) Deduction from apportioned net income. The deduction taken under subsection (a) of this section on any treatment facility shall, in the case of a taxpayer whose income is subject to apportionment under the provisions of § 44-11-14, be deducted from the portion of its entire net income allocated to this state; provided, that its entire net income is computed without any deduction for depreciation or amortization of any facility.

(h) Amortization not to exceed cost. The total of all deductions for depreciation and amortization of any treatment facility allowed pursuant to the provisions of this and the succeeding section shall not exceed its cost.

(i) Amortization in excess of depreciation. Gain from the sale or exchange of any treatment facility which has been sold or exchanged by a taxpayer which has been constructed, reconstructed, erected, installed, or acquired the facility as provided under subsection (f) of this section and has taken the deduction provided by subsection (a) of this section, to the extent that the adjusted basis of the facility is less than its adjusted basis determined by the method provided for under § 44-11-11, shall be considered additional net income. In the case of a taxpayer whose net income is subject to apportionment under the provisions of § 44-11-14, the additional net income shall be specifically allocated to this state and is not subject to apportionment.

History of Section. P.L. 1966, ch. 262, § 3; P.L. 1970, ch. 60, §§ 3, 5; P.L. 1977, ch. 182, § 16; P.L. 2000, ch. 246, § 1.

§ 44-11-11.2 Definition of “treatment facility”.

For the purpose of § 44-11-11.1(a) and (h), “treatment facility” also means any tangible personal property exempt from taxation under § 44-3-3(26).

History of Section. P.L. 1985, ch. 363, § 3.

§ 44-11-11.3 Accelerated amortization deductions for certain manufacturers.

(a) Any taxpayer engaged in manufacturing activities in Rhode Island that has on the average over the five (5) previous years annually produced goods at facilities located in Rhode Island which generate net sales of at least ten million dollars ($10,000,000) and where on the average at least eighty percent (80%) of that production has been for eventual sale to a branch of the United States armed services may, if it represents that it anticipates the need to reduce its reliance on the sales, elect to amortize the unrecovered basis of all or a portion of its depreciable assets over a sixty (60) month period in equal monthly installments. This election shall be effective as of the first day of the fiscal year of the taxpayer in which the election is made and shall apply only to assets located in this state as of the effective date of the election. In the event any asset covered by this election is sold or disposed of during the sixty (60) month period following the effective date of the election, or if the asset is transferred to another location outside of Rhode Island and is not replaced at a location in this state by an asset of at least equal value and with a similar function, all deductions claimed with respect to the property under this section shall be immediately included in the taxpayer’s income for Rhode Island income tax purposes in the year of the sale, disposition, or transfer.

(b) If in any year during the five (5) year period following the effective date of the election, the average annual level of its full-time employees in this state drops below one thousand (1,000), the company shall recapture twenty percent (20%) of any benefit resulting from the election for each decrease of one hundred (100) full-time employees below the level up to a maximum of one hundred percent (100%) of the benefit.

History of Section. P.L. 1994, ch. 304, § 1.

§ 44-11-12 Dividends and interest excluded from net income.

There shall not be included in a taxpayer’s net income:

(1) Dividends received from the shares of stock of:

(i) Any banking institution liable to a tax under chapter 14 of this title; or

(ii) Any corporation liable to a tax imposed by this chapter; or

(2) Dividends received from the shares of stock of, or interest received on, the bonds, debentures, or other evidences of indebtedness or the distributive share of the taxable income of any public service corporation or company liable to a tax imposed by chapter 13 of this title.

History of Section. G.L. 1938, ch. 37, § 5; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-12; P.L. 1989, ch. 130, § 2.

§ 44-11-13 Entire net income of business wholly within state.

In the case of a taxpayer deriving all its income from sources within this state or engaging in activities or transactions wholly within this state for the purpose of profit or gain, or where the taxpayer does not have a regular place of business outside this state other than a statutory office, its entire net income shall be apportioned to this state.

History of Section. G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-13; P.L. 1961, ch. 83, § 1; P.L. 1964, ch. 66, § 2.

§ 44-11-14 Allocation of income from business partially within state.

(a) In the case of a taxpayer deriving its income from sources both within and outside of this state or engaging in any activities or transactions both within and outside of this state for the purpose of profit or gain, its net income shall be apportioned to this state by means of an allocation fraction to be computed as a simple arithmetical mean of three (3) fractions:

(1) The first of these fractions shall represent that part held or owned within this state of the average net book value of the total tangible property (real estate and tangible personal property) held or owned by the taxpayer during the taxable year, without deduction on account of any encumbrance thereon;

(2) The second fraction shall represent that part of the taxpayer’s total receipts from sales or other sources during the taxable year which is attributable to the taxpayer’s activities or transactions within this state during the taxable year; meaning and including within that part, as being thus attributable, receipts from:

(i) Gross sales of its tangible personal property (inventory sold in the ordinary course of business) where:

(A) Shipments are made to points within this state; or

(B) Shipments are made from an office, store, warehouse, factory or other place of storage in this state and the taxpayer is not taxable in the state of the purchase.

(ii) Gross income from services performed within the state;

(iii) Gross income from rentals from property situated within the state;

(iv) Net income from the sale of real and personal property, other than inventory sold in the ordinary course of business as described in paragraph (i) of this subdivision, or other capital assets located in the state;

(v) Net income from the sale or other disposition of securities or financial obligations; and

(vi) Gross income from all other receipts within the state;

(3) The third fraction shall represent that part of the total wages, salaries, and other compensation to officers, employees, and agents paid or incurred by the taxpayer during the taxable year which is attributable to services performed in connection with the taxpayer’s activities or transactions within this state during the taxable year.

(b) For tax years beginning on or after January 1, 2015, all taxpayers organized under subchapter C of the Internal Revenue Code deriving income from sources both within and outside of this state, or engaging in any activities or transactions both within and outside of this state for the purpose of profit or gain, its net income shall be apportioned to this state by means of an allocation fraction to be computed as a simple arithmetical of the following factors:

(1) The factor shall represent that part of the taxpayer’s total receipts from sales or other sources during the taxable year which is attributable to the taxpayer’s activities or transactions within this state during the taxable year; meaning and including within that part, as being thus attributable, receipts from:

(i) Gross sales of its tangible personal property (inventory sold in the ordinary course of business) where:

(A) Shipments are made to points within this state; or

(B) Shipments are made from an office, store, warehouse, factory or other place of storage in this state and the taxpayer is not taxable in the state of the purchase.

(ii) Gross income from the performance of services where the recipient of the service receives all of the benefit of the service in this state. If the recipient of the service receives some of the benefit of the service in this state, gross income which shall be included in the numerator of the apportionment factor in proportion to the extent the recipient receives benefit of the service in this state;

(iii) Gross income from rentals from property situated within the state;

(iv) Net income from the sale of real and personal property, other than inventory sold in the ordinary course of business as described in subsection (b)(1)(i) of this section, or other capital assets located in the state;

(v) Net income from the sale or other disposition of securities or financial obligations; and

(vi) Gross income from all other receipts within the state.

(vii) Except as otherwise provided under this section, each unitary business group member shall include all receipts in this state without regard to whether the member has nexus in this state. Receipts between members included in a unitary business group must be eliminated in calculating the receipts factor.

(c) Notwithstanding any of the provisions of this section, revenue and expenses subject to the gross earnings tax pursuant to chapter 13 of this title shall not be included in the calculation described in this section.

History of Section. G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-14; P.L. 1961, ch. 83, § 1; P.L. 1964, ch. 66, § 3; P.L. 1974, ch. 200, art. 2, § 1; P.L. 1975, ch. 188, art. 1, § 1; P.L. 1982, ch. 291, § 1; P.L. 1997, ch. 357, § 6; P.L. 2007, ch. 73, art. 7, § 4; P.L. 2008, ch. 475, § 15; P.L. 2014, ch. 145, art. 12, § 17.

§ 44-11-14.1 Certified facility apportionment exclusion.

(a) In the event that the taxpayer has a Rhode Island facility which is both certified and registered by the United States Food and Drug Administration (USFDA) and is considered manufacturing as defined by the US Standard Industrial Classification Code(s)(SIC Code) 283, and 384, the taxpayer may exclude from the allocation formula set forth in § 44-11-14:

(1) From the numerator of the fraction set forth in § 44-11-14(a)(1), the amount, if any, by which the net book value of qualified property in the tax year for which an exclusion is claimed under this section exceeds the net book value of qualified property in the preceding tax year. For purposes of this section, “qualified property” means real estate and tangible personal property used solely and exclusively in all of the taxpayer’s certified Rhode Island facilities.

(2) From the numerator of the fraction set forth in § 44-11-14(a)(3), the amount, if any, by which total qualified payroll expenses of the taxpayer in the tax year for which an exclusion is claimed under this section exceeds the total qualified payroll expenses of the taxpayer in the immediately preceding tax year. For purposes of this section, “qualified payroll” means the total amount of salaries, wages and other compensation paid to employees and to officers, except officers who have a direct or indirect ownership interest in the taxpayer in excess of five percent (5%) or who are substantial creditors of the taxpayer, which is attributable solely and exclusively to services performed in connection with the taxpayer’s activities or transactions at all of the taxpayer’s certified Rhode Island facilities.

(b) In the event that a facility is certified during the taxpayer’s tax year or in the event that a facility ceases to be certified during the taxpayer’s tax year, the taxpayer shall prorate the amounts determined under subdivisions (a)(1) and (2) of this section.

(c) The taxpayer shall attach to the return for each tax year for which an exclusion is claimed under this section detailed calculations substantiating each exclusion and proof that the taxpayer has satisfied the conditions relating to registration and certification by USFDA contained in this section.

History of Section. P.L. 1992, ch. 257, § 1.

§ 44-11-14.2 Allocation and apportionment of regulated investment companies and securities brokerage services.

(a) Notwithstanding any other provisions of the general laws, any taxpayer located within the state which sells management, distribution or administration services (including without limitations, transfer agent, fund accounting, custody and other similar or related services) as described in this section to or on behalf of a regulated investment company (as defined in the Internal Revenue Code of 1986, as amended) may elect the allocation and apportionment method for the taxpayer’s net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly or indirectly from the sale of management, distribution, or administration services to or on behalf of regulated investment companies, including net income received directly or indirectly from trustees, and sponsors or participants of employee benefit plans which have accounts in a regulated investment company, shall be apportioned to Rhode Island only to the extent that shareholders of the regulated investment company are domiciled in Rhode Island as follows:

(1) Net income shall be multiplied by a fraction, the numerator of which shall be Rhode Island receipts from the services during the taxable year and the denominator of which shall be the total receipts everywhere from the services for the same taxable year.

(2) For purposes of this section, Rhode Island receipts shall be determined by multiplying total receipts for the taxable year from each separate regulated investment company for which the services are performed by a fraction. The numerator of the fraction shall be the average of the number of shares owned by the regulated investment company’s shareholders domiciled in this state at the beginning of and at the end of the regulated investment company’s taxable year, and the denominator of the fraction shall be the average of the number of the shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment company’s taxable year.

(b) Notwithstanding any other provisions of the general laws, any taxpayer which provides securities brokerage services and which operates within the state may elect the allocation and apportionment method for the taxpayer’s net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly or indirectly from the sale of securities brokerage services by a taxpayer shall be apportioned to Rhode Island only to the extent that securities brokerage customers of the taxpayer are domiciled in Rhode Island. The portion of net income apportioned to Rhode Island shall be determined by multiplying the total net income from the sale of the services by a fraction determined in the following manner:

(1) The numerator of the fraction shall be the brokerage commissions and total margin interest paid in respect of brokerage accounts owned by customers domiciled in Rhode Island for the taxpayer’s taxable year; and

(2) The denominator of the fraction shall be the brokerage commissions and total margin interest paid in respect of brokerage accounts owned by all of the taxpayer’s customers for the same taxable year.

History of Section. P.L. 1995, ch. 370, art. 34, § 6.

§ 44-11-14.3 Credit card banks — Allocation and apportionment of income.

Notwithstanding any other provisions of the general laws, any banking institution whose business activities are taxable within and outside of this state and whose activities are limited to those described in Section 2(c)(2)(F) of the Bank Holding Company Act (12 U.S.C. § 1841(c)(2)(F)) may elect the allocation and apportionment method for the taxpayer’s net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly or indirectly from the banking institution shall be apportioned to Rhode Island only to the extent that customers of the taxpayer are domiciled in Rhode Island. The portion of net income apportioned to Rhode Island shall be determined by multiplying the total net income from the sale of the services by a fraction determined in the following manner:

(1) The numerator of the fraction shall be the income derived from accounts owned by customers domiciled in Rhode Island for the banking institution’s taxable year; and

(2) The denominator of the fraction shall be income derived from accounts owned by all of the banking institution’s customers for the same taxable year.

History of Section. P.L. 1996, ch. 236, § 1.

§ 44-11-14.4 Allocation and apportionment — Retirement and pension plans.

Notwithstanding any provisions of this chapter, any taxpayer located within the state that sells management, distribution or administration services, including without limitations, transfer agent, fund accounting, custody and other similar or related services, as described in this section to or on behalf of an employee retirement plan or pension plan may elect the allocation and apportionment method for the taxpayer’s net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly and indirectly from the sale of the management, distribution, or administration services to or on behalf of a retirement plan or pension plan, including net income received directly or indirectly from trustees, sponsors or participants of such a retirement plan or pension plan, shall be apportioned to Rhode Island only to the extent that the beneficiaries or participants of a retirement plan or pension plan are domiciled in Rhode Island as follows:

(1) Net income shall be multiplied by a fraction, the numerator of which shall be Rhode Island receipts from the services during the taxable year and the denominator of which shall be the total receipts everywhere from the services for the same taxable year.

(2) For the purposes of this section, Rhode Island receipts shall be determined by multiplying total receipts for the taxable year from a retirement plan or pension plan for which the services are performed by a fraction. The numerator of the fraction shall be the average of the number of total beneficiaries or participants of each retirement plan or pension plan domiciled in this state at the beginning of and at the end of taxable year of the taxpayer, and the denominator of the fraction shall be the average of the number of total beneficiaries or participants of the retirement plan or pension plan everywhere at the beginning of and at the end of each taxable year of the taxpayer.

History of Section. P.L. 1996, ch. 258, § 1.

§ 44-11-14.5 International investment management service income.

(a) Notwithstanding any other provisions of the general laws, any qualified taxpayer located within the state which sells international investment management services to non-U.S. persons or non-U.S. investment funds shall exclude from its net income any income derived directly or indirectly from the sale of international investment management services.

(b) For purposes of this section, “non-U.S. persons” means any person who is not a citizen of the United States and who is domiciled outside of the United States during the entire taxable year; “non-U.S. investment funds” means any collective investment fund the sole beneficiaries of which are non-U.S. persons.

(c) For purposes of this section, “international investment management services” shall include, without limitation, investment advice, investment research, investment consulting, portfolio management, administration or distribution services (including, without limitation, transfer agent, fund accounting, customary and other similar or related services) rendered to or on behalf of non-U.S. persons and non-U.S. investment funds.

(d) For purposes of this section, a “qualified taxpayer” is one which during the taxable year employs, or together with affiliated taxpayers with which it is eligible to file a consolidated tax return for federal income tax purposes, an average of not less than five hundred (500) full-time equivalent employees in the state.

History of Section. P.L. 1997, ch. 84, § 1.

§ 44-11-14.6 Allocation and apportionment — Manufacturers.

Notwithstanding any other provision of the general laws, a taxpayer, as described in § 44-11-14(a), whose principal business is described in sector 31, 32, or 33 of the North American Industry Classification System, as adopted by the United States Office of Management and Budget and as revised from time to time, may, in lieu of apportioning its net income to this state based on the allocation fraction described in § 44-11-14(a), elect for any year to apportion its net income to this state based on the following allocation fraction:

(1) for the tax year beginning on or after January 1, 2004, but before January 1, 2005, thirty percent (30%) of the property factor determined pursuant to § 44-11-14(a)(1) (the “property factor”), thirty percent (30%) of the payroll factor determined pursuant to § 44-11-14(a)(3) (the “payroll factor”), and forty percent (40%) of the sales factor determined pursuant to § 44-11-14(a)(2) (the “sales factor”);

(2) for tax years beginning on or after January 1, 2005, twenty-five percent (25%) of the property factor, twenty-five percent (25%) of the payroll factor and fifty percent (50%) of the sales factor.

History of Section. P.L. 2003, ch. 376, art. 7, § 1.

§ 44-11-15 Variation of method of allocating income.

If at any time the tax administrator, on his or her own motion or acting upon a complaint by a taxpayer, determines that the methods of allocation provided are inequitable either to the state or to the taxpayer, the tax administrator, after affording the taxpayer reasonable opportunity to be heard, may apply any other method of allocation that is equitable and, if necessary, shall redetermine the tax.

The division of taxation shall establish an independent appeals process to attempt to resolve disputes between the tax administrator and the taxpayer with respect to the method of allocation applied. The decision resulting from the independent appeals process shall not prohibit either party from pursuing any legal remedy otherwise available if the issue is not resolved as a result of the appeal process. The decision resulting from the independent appeals process can be used as evidence.

History of Section. G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-15; P.L. 2014, ch. 145, art. 12, § 21.

§ 44-11-16 — 44-11-18 Repealed.

[Repealed]

History of Section. G.L. 1938, ch. 37, §§ 7, 8; P.L. 1947, ch. 1887, art. 1, § 1; P.L. 1950, ch. 2601, § 1; P.L. 1974, ch. 200, art. 2, §§ 1, 2a; P.L. 1987, ch. 563, § 1; Repealed by P.L. 1975, ch. 188, art. 1, § 3 and P.L. 1988, ch. 12, § 2.

§ 44-11-19 Supplemental returns — Additional tax or refund.

(a) Any taxpayer who or that fails to include in the return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures under subsection (b), any taxpayer whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter including a return or other similar report filed pursuant to IRC section 6225(c)(2), shall, within sixty (60) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this subsection.

(b) Except for the distributive share of adjustments that have been reported as required under subsection (a), partnerships and partners shall, within one hundred and eighty (180) days after receipt of notification of the final federal adjustments arising from a partnership level audit or an administrative adjustment, make the supplemental return and make payments as required by this subsection.

(c) Upon the filing of a supplemental return the tax administrator shall examine the return and shall determine any additional tax or refund that may be due and shall notify the taxpayer. Any additional tax shall be paid within fifteen (15) days after the notification together with interest at the annual rate provided by § 44-1-7 from the original due date of the return for the taxable year to the date of payment of the additional tax. Any refund shall be made by the tax administrator together with interest at the annual rate provided by § 44-1-7.1 from the date of payment of the tax to the date of the refund.

History of Section. G.L. 1938, ch. 37, § 9; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-19; P.L. 1964, ch. 59, § 1; P.L. 1992, ch. 388, § 1; P.L. 2019, ch. 88, art. 5, § 7.

§ 44-11-20 Claims for refund — Hearing upon denial.

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States government, within three (3) years after receiving notice of the change or correction. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of payment.

(b) If the claim for refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, a taxpayer may file a claim for refund with the tax administrator within the period which ends with the expiration of the 15th day of the 39th month following the end of the taxable year of the net operating loss or net capital loss which results in the carryback, or the period prescribed in subsection (a) of this section in respect of the taxable year, whichever expires later.

(c) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.

History of Section. G.L. 1938, ch. 37, § 9; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-20; P.L. 1964, ch. 59, § 2; P.L. 1975, ch. 188, art. 1, § 2(a); P.L. 1984, ch. 206, art. 2, § 2; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1987, ch. 57, art. 1, § 1; P.L. 1992, ch. 388, § 1; P.L. 1999, ch. 171, § 1.

§ 44-11-21 Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.

(a) It is unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. It is unlawful for any person to print or publish in any manner not provided by law any return or any part or source of income, profits, losses, or expenditures appearing in any return.

(b) Any offense against this provision is punishable by a fine not exceeding one thousand dollars ($1,000) or by imprisonment not exceeding one year, or both, at the discretion of the court. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize examination of the return by the tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists.

(c) In addition, the tax administrator may disclose to the secretary of state the name, state of incorporation, address and other contact information for any corporation that files a tax return with this state; provided, however, that such disclosure shall not include any other information, including any financial information of the corporation. The secretary of state and all employees thereof shall be subject to the confidentiality provision of subsection (a) and the penalty provisions of subsection (b) hereof and shall be prohibited from printing, publishing, divulging and/or disseminating any information received from the tax administrator in any manner not otherwise authorized by law.

History of Section. G.L. 1938, ch. 37, § 10; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-21; P.L. 2013, ch. 25, § 1; P.L. 2013, ch. 39, § 1.

§ 44-11-22 Tax administrator’s power to summon witnesses and evidence.

The tax administrator may summon any corporation, or officer, agent, or employee of any corporation, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.

History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-22.

§ 44-11-23 Service of summons.

The summons may be sent by registered or certified mail to the corporation, or to any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.

History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1 impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-11-23.

§ 44-11-24 Enforcement of summons.

Whenever any person or corporation summoned under the provisions of §§ 44-11-22 and 44-11-23 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against that person or corporation as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the corporation, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case; and upon the hearing the judge shall have power to make an order that he or she deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.

History of Section. G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-24; P.L. 1976, ch. 140, § 21.

§ 44-11-25 Determination of tax without return.

If any corporation fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.

History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-25.

§ 44-11-26 Pecuniary penalty for failure to file return or to pay tax or for negligence.

(a) In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willful neglect, no addition to the tax shall be made.

(b) In the case of any failure to pay the tax as imposed by this chapter with the return on or before the date prescribed by law (determined with regard to any extension of time for payment), there shall be added to the amount shown as tax on the return five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.

(c) In the case of any failure to pay any amount in respect of any tax required to be shown on a return, which is not shown, including an assessment made as a result of mathematical error, within thirty (30) days of the date of the notice and demand, there shall be added to the amount of tax stated in the notice and demand five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.

(d) If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island business corporation tax law or rules or regulations hereunder, but without intent to defraud, five percent (5%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amount imposed by subsection (b) of this section.

History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-26; P.L. 1975, ch. 188, art. 1, § 1.

§ 44-11-26.1 Revocation of articles or authority to transact business for nonpayment of tax.

(a) The tax administrator may, after July 15 of each year, compile a list of all corporations that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject of a pending appeal. The tax administrator shall certify to the correctness of the list. Upon receipt of the certified list, the secretary of state shall issue notice and initiate revocation proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.

(b) With respect to any information provided by the division of taxation to the secretary of state’s office pursuant to this chapter, the secretary of state, together with the employees or agents thereof, shall be subject to all state and federal tax confidentiality laws applying to the division of taxation and the officers, agents, and employees thereof, and which restrict the acquisition, use, storage, dissemination, or publication of confidential taxpayer data.

(c) Notwithstanding the provisions of subsection (a) or (b) of this section, the notice of revocation may state as the basis for revocation that the taxpayer has failed to pay state fees and/or taxes to the division of taxation as required by § 44-11-2. However, the secretary of state’s office must otherwise protect all state and federal tax information in its custody as required by subsection (b) of this section and refrain from disclosing any other specific tax information.

History of Section. P.L. 2017, ch. 371, § 4; P.L. 2017, ch. 376, § 4; P.L. 2024, ch. 148, § 6, effective January 1, 2025; P.L. 2024, ch. 150, § 6, effective January 1, 2025.

§ 44-11-27 Pecuniary penalty for fraud.

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.

History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-27.

§ 44-11-28 Collection of pecuniary penalties.

The amount added to any tax under §§ 44-11-26 and 44-11-27 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.

History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-28.

§ 44-11-29 Notice to tax administrator of sale of assets — Tax due.

(a) The sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity, other than in the ordinary course of trade and in the regular and usual prosecution of business by said corporation, limited liability company, limited partnership, or any other business entity whether domestic or foreign, and the sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic corporation business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity that is engaged in the business of buying, selling, leasing, renting, managing, or dealing in real estate, shall be fraudulent and void as against the state unless the corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, at least five (5) business days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of the assets by requesting a letter of good standing from the tax division. Such notification must be received by the division of taxation at least five (5) business days before the sale or transfer. Whenever a corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, makes such a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title shall become due and payable at the time when the tax administrator is so notified of the sale or transfer, or, if the tax administrator is not so notified, at the time when they should have been notified of the sale or transfer.

(b) This section shall not apply to sales by receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process.

History of Section. G.L. 1938, ch. 37, § 13; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-29; P.L. 1964, ch. 65, § 1; P.L. 2017, ch. 302, art. 8, § 9; P.L. 2025, ch. 183, § 4, effective June 24, 2025; P.L. 2025, ch. 184, § 4, effective June 24, 2025.

§ 44-11-29.1 Letters of good standing — Fees.

There shall be a fee of fifty dollars ($50.00) for any letter of good standing issued upon the request of a taxpayer. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes.

History of Section. P.L. 1993, ch. 138, art. 35, § 1; P.L. 2011, ch. 151, art. 19, § 16.

§ 44-11-30 Examination of taxpayer’s records — Witnesses.

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.

History of Section. G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-30.

§ 44-11-31 Examinations as to liability of transferee.

The tax administrator, for the purpose of determining the liability of a transferee of the property of any corporation with respect to any tax imposed upon the corporation, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the liability, and may require the attendance of the corporation or transferee, or of any officer or employee of the corporation or transferee, or the attendance of any other person having knowledge in the premises, and may take testimony with reference to the matter, with power to administer oaths to any officer, employee, or other person.

History of Section. G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-31.

§ 44-11-32 Violations by corporations.

Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).

History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-32; P.L. 1986, ch. 103, § 2.

§ 44-11-33 Violations by individuals.

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person is guilty of a felony and upon conviction thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-33; P.L. 1986, ch. 103, § 2.

§ 44-11-34 Criminal penalty for failure to file return.

Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

History of Section. G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34; P.L. 1986, ch. 103, § 2.

§ 44-11-35 Appeals.

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.

History of Section. G.L. 1938, ch. 37, § 16; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-35; P.L. 1964, ch. 59, § 3; P.L. 1976, ch. 140, § 21; P.L. 1982, ch. 388, §§ 3, 8; P.L. 1984, ch. 183, § 3.

§ 44-11-36 Liability of fiduciaries.

Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.

History of Section. G.L. 1938, ch. 37, § 17; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-36.

§ 44-11-37 General collection powers.

The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.

History of Section. G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-37.

§ 44-11-38 Collection by writ of execution.

If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall summarily proceed to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.

History of Section. G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-38; P.L. 1976, ch. 140, § 21.

§ 44-11-39 Tax as debt to state.

Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the corporation liable for the payment of the tax.

History of Section. G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.

§ 44-11-40 Severability.

If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.

History of Section. P.L. 1961, ch. 83, § 2.

§ 44-11-41 Tax credit for machine tool, metal trade or plastic process technician apprenticeships.

(a) Any taxpayer who employs a machine tool and metal trade apprentice or plastic process technician apprentice duly enrolled and registered under the terms of a qualified program (as determined by the state apprenticeship council) is entitled to a tax credit for each eligible apprentice for fifty percent (50)% of actual wages paid, or four thousand eight hundred dollars ($4,800), whichever is less; provided, that the apprenticeships meet the following requirements:

(1) The tax credit is limited to qualified Machine Tool, Metal Trade and Plastics Process Technician programs with apprenticeship periods of duration which are more than four thousand (4,000) hours and less than ten thousand (10,000) hours.

(2) The apprentice must be employed on a full-time basis, which is defined as working a minimum of one hundred twenty (120) hours per month at the trade. Up to eighty (80) hours may be applied during the tax year against the one hundred twenty (120) hour limitation.

(3) Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices are not eligible for tax credits under this regulation.

(4) The number of apprenticeships for which tax credit is allowed must exceed the average number of apprenticeships begun during the five (5) preceding income years.

(b) The tax credit is limited to the following trade: machinist, toolmaker, tool and diemaker, model maker, gage maker, patternmaker, tool and machine setter, diesinker, moldmaker, machine tool repairer, plastic process technician and in similar occupations which, as above, involve multiple work processes including the shaping of metals by machine tool equipment designed to perform cutting, grinding, milling, turning, drilling, boring, planing, hobbing, and abrading operations.

History of Section. P.L. 1996, ch. 284, § 1.

§ 44-11-42 Repealed.

[Repealed]

History of Section. P.L. 1998, ch. 112, § 1; P.L. 2001, ch. 175, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 4, effective July 30, 2004, and applicable to tax years ending on or after January 1, 2004. Section 44-11-42 was repealed again by P.L. 2005, ch. 117, art. 16, § 1.

§ 44-11-43 Passive investment treatment.

(a) Notwithstanding any amendments or revisions to, or the repeal of, § 44-11-1(1)(vii), or any other law, or new legislative action that shall serve to repeal or limit the benefits conferred therein, the provisions of that statute as in effect on the date of passage of this section shall continue to be applicable until December 31, 2014, for a “qualifying business” that meets the requirements set forth herein.

(b) A “qualifying business” for the purposes of this chapter shall mean a business which meets the terms and conditions imposed by the board of directors of the Rhode Island economic development corporation and is designated as such upon a finding of fact that:

(1) The business has committed to relocate from outside the state to a Rhode Island location no less than an annual tax year average of two hundred and fifty (250) full-time employees with a combined payroll of no less than twelve million dollars ($12,000,000) annually within twenty-eight (28) months following such designation; for the purposes of this section “full-time employee” means any employee of the qualified business who works a minimum of thirty (30) hours per week within the state;

(2) The business would not relocate such jobs to the state but for such a designation of a qualifying business; and

(3) The annual salary of each employee counted in subdivision (b)(1) shall be no less than twenty-five thousand dollars ($25,000) per year, plus benefits typical to the industry.

(c) The division of taxation shall require annual reports from a qualified business, which shall include, but not be limited to, the number of individuals employed by the company within the state, the job descriptions, and the annual salaries. The division of taxation shall verify these annual reports and certify that they are correct. The certification shall be sent to the board of directors of the economic development corporation, president of the senate, speaker of the house, the chairperson of the senate finance committee, the chairperson of the house finance committee, the senate fiscal advisor, and the house fiscal advisor. If the division of taxation finds that the qualified business no longer meets the criteria set forth in subdivision (b)(1) or (3), and if, sixty (60) days after receipt of written notice from the division of taxation describing such finding in detail, the business has reasonably cured the noticed violations, then such business will continue to receive the benefits offered under the provisions of subsection (f) as if such violation had not occurred, otherwise that business shall no longer be considered a qualified business and shall no longer be entitled to any further benefits under any agreement made under the provisions of subsection (f) and such provisions shall become null and void.

Notwithstanding the foregoing, upon a finding the violation was caused by natural disaster, acts of terrorism, acts of war, or other similar events reasonably beyond the control of the business, the division of taxation may extend the cure period hereunder for up to twelve months.

(d) The economic development corporation shall certify only one company pursuant to this section, and such certification shall be issued prior to August 31, 2004.

(e) The economic development corporation shall be authorized to enter into such agreements as it may deem necessary or prudent in order to memorialize and effect the intent of the provisions of this section. The terms of such agreements shall not extend beyond December 31, 2014. Any such agreement shall include provisions for recapture of some portion of lost tax revenue, if any, resulting from the conveyance of the benefits contemplated hereunder, if the division of taxation finds that the qualified business has failed to maintain its qualified status pursuant to subsection (c) above. Such recapture provisions shall be in place for the first five (5) years of the agreement, and shall require the recapture of the value of any tax revenue lost in the last tax year that the company was a qualified company. Such recapture shall only apply to tax revenue lost through the amendment or revision to, or the repeal of, § 44-11-1(1)(vii), or any other law, or new legislative action that shall serve to repeal or limit the benefits conferred therein, and the subsequent avoidance of such newly imposed tax by the company through the function of this section. Calculation of any amount recaptured shall take into account other preferential tax treatments, credits, or other benefits in order to assure that the company is treated no less favorably under the recapture calculation than they would have been if they had not become a qualifying company under the provisions of this section. The corporation may, within the terms of the contract, include as a condition of default the failure to maintain employment criteria more rigorous than the criteria set forth in subdivision (b)(1) or (3); however, a default for violation of such higher contractual standards shall not necessitate a recapture of lost revenues as contemplated herein.

History of Section. P.L. 2004, ch. 334, § 1; P.L. 2004, ch. 358, § 1.

§ 44-11-44 Annual Rhode Island corporate income and tax data report.

No later than March 15, 2010 and every March 15th thereafter, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island corporate income and tax data by size of federal taxable income to the chairpersons of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor. The report should be as similar as practical to the business and income tax data for Rhode Island federal taxpayers issued by the Statistics of Income Division of the Internal Revenue Service.

History of Section. P.L. 2009, ch. 68, art. 16, § 4.

§ 44-11-45 Repealed.

[Repealed]

History of Section. P.L. 2011, ch. 151, art. 19, § 4; Repealed by P.L. 2014, ch. 145, art. 12, § 18, effective June 19, 2014.

Chapter 44-11.1 Political Organization Tax

§ 44-11.1-1 Definitions.

For the purpose of this chapter:

(1) “Political organization” means a political organization as defined under § 527 of the Internal Revenue Code;

(2) “Taxpayer” means and includes any political organization subject to the provisions of this chapter.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-2 Imposition of tax.

Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under § 527(c) of the Internal Revenue Code.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-3 Filing of tax returns — Due date.

A tax return in the form and containing the information that the tax administrator may prescribe shall be filed with the tax administrator by the political organization:

(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and

(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-4 Extension of time for filing of returns.

The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-5 Determination and payment of tax due — Hearings and redeterminations.

(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its political organization taxable income under § 527 of the Internal Revenue Code or other provision as applicable. As soon as possible after the filing of the return, the tax administrator shall determine the correct tax payable under this chapter by the taxpayer, and if the tax determined shall exceed the amount which the taxpayer has paid at the time of filing its return, the tax administrator shall mail to the taxpayer a notice of the additional tax due indicating the basis on which the tax was determined.

(b) If any taxpayer is not satisfied with the amount of tax determined, the tax administrator, upon being notified, in writing, within thirty (30) days from the date of the mailing of the notice, shall fix an early date at his or her office when the taxpayer can be heard to show cause why the tax should be changed, and after which the tax administrator may redetermine the amount of that tax.

(c) If it shall appear subsequent to the mailing of any notice that the amount of the tax was erroneously stated, the tax administrator shall mail a corrected notice and fix a day when the taxpayer can be heard.

(d) The additional tax required to be paid by any taxpayer shall be due and payable within thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-6 Interest on delinquency payments.

If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-7 Lien on real estate.

The amount of any tax, penalty, and interest charge imposed upon any political organization under the provisions of this chapter shall, until collected, constitute a lien upon the political organization’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-8 Records, statements, and rules and regulations.

Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-9 Returns and statements required to show whether political organization is liable.

The tax administrator may, whenever in his or her judgment if it is necessary, require any political organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the political organization is liable for any tax under this chapter.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-10 Supplemental returns — Additional tax or refund.

(a) Any taxpayer which fails to include in its return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Any taxpayer whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter shall, within sixty (60) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this section.

(b) Upon the filing of a supplemental return the tax administrator shall examine the return and shall determine any additional tax or refund that may be due and shall notify the taxpayer. Any additional tax shall be paid within fifteen (15) days after the notification together with interest at the annual rate provided by § 44-1-7 from the original due date of the return for the taxable year to the date of payment of the additional tax. Any refund shall be made by the tax administrator together with interest at the annual rate provided by § 44-1-7.1 from the date of payment of the tax to the date of the refund.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-11 Claims for refund — Hearing upon denial.

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States government, within three (3) years after receiving notice of the change or correction. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of payment.

(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-12 Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.

(a) It is unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. It is unlawful for any person to print or publish in any manner not provided by law any return or any part or source of income, profits, losses, or expenditures appearing in any return.

(b) Any offense against this provision is punishable by a fine not exceeding one thousand dollars ($1,000) or by imprisonment not exceeding one year, or both, at the discretion of the court. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize examination of the return by the tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-13 Tax administrator’s power to summon witnesses and evidence.

The tax administrator may summon any political organization, or officer, agent, or employee of any political organization, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-14 Service of summons.

The summons may be sent by registered or certified mail to the political organization, or to any officer, agent, or employee of the political organization, or to any other person, or may be left by any authorized agent of the tax administrator with the political organization, or with any officer, agent, or employee of the political organization, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-15 Enforcement of summons.

Whenever any person or political organization summoned under the provision of §§ 44-11.1-13 and 44-11.1-14 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth division of the district court for a citation against that person or political organization as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the political organization, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case; and upon the hearing the judge shall have power to make an order that he or she deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-16 Determination of tax without return.

If any political organization fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-17 Pecuniary penalty for failure to file return or to pay tax or for negligence.

(a) In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willful neglect, no addition to the tax shall be made.

(b) In the case of any failure to pay the tax as imposed by this chapter with the return on or before the date prescribed by law (determined with regard to any extension of time for payment), there shall be added to the amount shown as tax on the return five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five- tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall made.

(c) In the case of any failure to pay any amount in respect of any tax required to be shown on a return, which is not shown, including an assessment made as a result of mathematical error, within thirty (30) days of the date of the notice and demand, there shall be added to the amount of tax stated in the notice and demand five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.

(d) If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island political organization tax law or rules or regulations hereunder, but without intent to defraud, five percent (5%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amount imposed by subsection (b) of this section.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-18 Pecuniary penalty for fraud.

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-19 Collection of pecuniary penalties.

The amount added to any tax under §§ 44-11.1-17 and 44-11.1-18 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-20 Examination of taxpayer’s records — Witnesses.

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any political organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any political organization to a tax imposed by this chapter.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-21 Violations by political organizations.

Whenever any political organization delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-22 Violations by individuals.

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person is guilty of a felony and upon conviction thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-23 Criminal penalty for failure to file return.

Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-24 Appeals.

Appeals from administrative orders or decision made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-25 General collection powers.

The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-26 Collection by writ of execution.

If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall summarily proceed to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the political organization as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the political organizational or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-27 Tax as debt to state.

Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the political organization liable for the payment of the tax.

History of Section. P.L. 2010, ch. 136, § 1.

§ 44-11.1-28 Severability.

If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.

History of Section. P.L. 2010, ch. 136, § 1.

Chapter 44-12 Franchise Tax

§ 44-12-1 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-1; P.L. 1969, ch. 197, art. 4, § 1; P.L. 1977, ch. 133, § 4; P.L. 1992, ch. 15, art. 4, § 2; P.L. 2004, ch. 595, art. 17, § 7; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-2 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-3 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-3; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-4 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 1, § 2; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-4; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-4.1 Repealed.

[Repealed]

History of Section. P.L. 1987, ch. 57, art. 2, § 1; P.L. 1993, ch. 459, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-5 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-5; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-5.1 Repealed.

[Repealed]

History of Section. P.L. 1987, ch. 57, art. 2, § 1; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-6 Repealed.

[Repealed]

History of Section. P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-6; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-7 Repealed.

[Repealed]

History of Section. P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-7; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-8 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 2; G.L. 1938, ch. 39, § 2, as enacted by P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-8; P.L. 2005, ch. 36, § 32; P.L. 2005, ch. 72, § 32; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-9 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-9; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-10 Repealed.

[Repealed]

History of Section. P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-10; P.L. 1976, ch. 140, § 22; P.L. 1982, ch. 388, § 22; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-11 Repealed.

[Repealed]

History of Section. G.L. 1923, ch. 38, §§ 32, 33; P.L. 1924, ch. 555, § 1; P.L. 1926, ch. 774, § 1; P.L. 1929, ch. 1428, § 3; P.L. 1932, ch. 1894, § 1; G.L. 1938, ch. 39, §§ 2, 3; P.L. 1939, ch. 659, § 2; P.L. 1940, ch. 872, § 3; P.L. 1942, ch. 1250, § 1; G.L. 1956, § 44-12-11; P.L. 1984, ch. 380, § 8; P.L. 1984, ch. 444, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-12 Repealed.

[Repealed]

History of Section. G.L. 1938, ch. 39, § 4; P.L. 1939, ch. 665, § 4; G.L. 1956, § 44-12-12; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

§ 44-12-13 Repealed.

[Repealed]

History of Section. P.L. 1987, ch. 57, art. 2, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.

Chapter 44-13 Public Service Corporation Tax

§ 44-13-1 Domestic corporations subject to tax — “Gross earnings” defined — Deductions.

(a) Every corporation enumerated in § 44-13-4, incorporated under the laws of this state, shall annually pay a tax or excise to the state for the privilege of existing as a corporation during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided, for the preceding calendar year or for the portion of the year that the corporation has been incorporated and shall be computed at the rates prescribed in § 44-13-4; provided, that the Narragansett Pier Railroad Company, a corporation incorporated under the laws of the state of Rhode Island, shall not be subject to any tax imposed by the provisions of this chapter in any year until and unless the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than four percent (4%) of the aggregate valuation of the property of the railroad as determined by the public utility administrator.

(b) “Gross earnings” includes all income of the same types as are classified as operating revenues by the public utilities control authority in the uniform systems of accounts prescribed by the authority for operations, whether or not the corporation is regulated by the public utilities control authority, except those subject to the Rhode Island business corporation tax, within the tax year and, with respect to each company, all income classified in the uniform systems of accounts as income from merchandising, jobbing, and contract work, income from nonutility operations and revenues from transfer, sale, or lease of tangible, intangible, or real property not devoted to utility operation, and receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity, or steam. No deductions shall be allowed from the gross earnings for any commission, rebate, or other payment, except a refund resulting from an error or overcharge, and those specifically mentioned in § 44-13-5, and in the case of every corporation subject to tax under § 44-13-4(4), fifty percent (50%) of all amounts paid during the period July 1, 1987 to June 30, 1988 and one hundred percent (100%) of all amounts paid during the period July 1, 1988 and thereafter by a corporation to another corporation for connecting fees, switching charges, and carrier access charges shall be included in the gross earnings of the company to which they are paid and shall be deducted from the gross earnings of the paying company.

History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-1; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-2 Foreign corporations subject to tax.

Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.

History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-2.1 Public service companies subject to tax.

(a) Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings determined in the same manner as provided for corporations under § 44-13-1(b) for the preceding calendar year or for the portion of the year that the public service company has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4. All other provisions of this chapter and title as they relate to public service corporations shall apply to public service companies.

(b) For purposes of this chapter, “public service company” means and includes every joint stock company, association, partnership (limited or general), joint venture, or other entity or individual formed for or engaged in any business which, when engaged in by a corporation, is subject to tax under this chapter.

History of Section. P.L. 1989, ch. 130, § 1.

§ 44-13-2.2 Gross earnings of certain corporations and public service companies.

(a) A corporation or public service company whose principal business in this state is not an activity enumerated in § 44-13-4 but engages in that activity in this state, shall be subject to tax pursuant to this chapter as measured by the gross earnings derived from the activity in this state and computed at the rates set forth in § 44-13-4. The corporation or public service company shall also be subject to the tax imposed pursuant to chapter 11 or 30 of this title; provided, that the gross earnings subject to tax pursuant to this section and direct and indirect costs associated with these shall be excluded from the calculation of net income subject to tax pursuant to chapter 11 or 30 of this title.

(b) These corporations or public service companies shall maintain records that substantiate proper calculation of net income subject to tax pursuant to chapter 11 or 30 of this title and shall also maintain records of gross earnings subject to tax pursuant to this section and records of associated costs.

History of Section. P.L. 1997, ch. 357, § 7.

§ 44-13-3 Minimum tax.

The tax imposed upon any corporation under the provisions of §§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).

History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-3; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-4 Rate of taxation.

The tax imposed will be at the following rates:

(1) In the case of every corporation whose principal business is a steamboat or ferryboat business as a common carrier, every common carrier steam or electric railroad corporation, every street railway corporation, every common carrier dining, sleeping, chair, or parlor car corporation, every corporation whose principal business is selling and distributing water to the public, and every toll bridge corporation, one and one-fourth percent (1.25%) of its gross earnings;

(2) In the case of every corporation whose principal business is manufacturing, selling, distributing and/or transmitting currents of electricity to be used for light, heat, or motive power, four percent (4%) of its gross earnings, but deductions shall be made of gross earnings from the transmission or sale of electricity to other public utility corporations, non-regulated power producers, or municipal utilities for resale, whether within or outside of this state; provided, that the tax measured by the portion of the utility’s gross earnings as is derived from the manufacture and sale of illuminating and heating gas and its by-products and the merchandising of gas appliances shall be computed at the rate of three percent (3%);

(3) In the case of every express corporation carrying on its business on steamboats, steam or electric railroads, or street railways and of every public service corporation whose principal business is that of a telegraph corporation, four percent (4%) of its gross earnings;

(4) In the case of every telecommunications corporation providing telecommunications service, ten percent (10%) of its gross earnings; provided, that the rate shall be nine percent (9%) effective July 1, 1985, eight percent (8%) effective July 1, 1986, seven percent (7%) effective July 1, 1987, six percent (6%) effective July 1, 1988, and five percent (5%) effective July 1, 1997. For purposes of this chapter, “telecommunications service” means the transmission of any interactive two-way electromagnetic communications including voice, image, data, and other information, by means of wire, cable, including fiber optical cable, microwave, and radio wave, or any combinations of these media. This definition does not include value added non-voice services in which computer processing applications are used to act on the form, content, code, and protocol of the information to be transmitted;

(5) In the case of every public service cable corporation, eight percent (8%) of its gross earnings;

(6) In the case of every corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas, three percent (3%) of its gross earnings.

History of Section. P.L. 1942, ch. 1212, art. 6, § 2; P.L. 1947, ch. 1887, art. 6, § 1; G.L. 1956, § 44-13-4; P.L. 1969, ch. 197, art. 3, § 1; P.L. 1969, ch. 198, art. 4, § 1; P.L. 1971, ch. 265, § 12; P.L. 1972, ch. 205, § 9; P.L. 1983, ch. 264, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1989, ch. 126, art. 18, § 1; P.L. 1990, ch. 65, art. 74, § 1; P.L. 1991, ch. 44, art. 35, § 1; P.L. 1992, ch. 133, art. 41, § 1; P.L. 1997, ch. 357, § 8; P.L. 2006, ch. 236, § 14; P.L. 2006, ch. 237, § 14; P.L. 2007, ch. 73, art. 7, § 8; P.L. 2008, ch. 100, art. 18, § 2.

§ 44-13-5 Deductions for merchandise sales and alternative fuel.

(a) In the case of every corporation whose principal business is manufacturing, selling, and distributing to the public illuminating or heating gas, and upon which a tax is imposed under § 44-13-4(5), and in the case of every corporation upon which a tax is imposed under § 44-13-4(2), there shall be allowed as a deduction from the gross earnings from merchandise sales reported by that corporation in its gross earnings tax returns, the net invoice price plus the transportation cost of the merchandise.

(b) In the case of every corporation upon which a tax is imposed under § 44-13-4 there shall be allowed as a deduction from the gross earnings from sales reported by the corporation in its gross earnings tax returns, the total of gross earnings from the sale of alternative fuel as defined pursuant to the Energy Policy Act of 1992 (P.L. 102-486, Section 301 (42 U.S.C. § 13211)) when used as a separately metered motor fuel that powers a motor vehicle, from January 1, 1998, until December 31, 2007.

History of Section. P.L. 1942, ch. 1212, art. 6, § 2; P.L. 1947, ch. 1887, art. 6, § 1; G.L. 1956, § 44-13-5; P.L. 1978, ch. 163, § 1; P.L. 1997, ch. 168, § 3; P.L. 2003, ch. 124, § 2; P.L. 2003, ch. 135, § 2; P.L. 2003, ch. 137, § 2.

§ 44-13-6 Due date of annual return.

Every corporation shall file a return with the tax administrator on or before March 1 of each year. For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by every corporation and shall be filed on or before the date its federal tax return is due to be filed, without regard to extension.

History of Section. P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-6; P.L. 1960, ch. 3, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 2016, ch. 142, art. 13, § 11.

§ 44-13-7 Extension of time for filing of returns.

The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as he or she shall prescribe, with the approval of the director of revenue. Whenever an extension of time is granted, a corporation shall be required to pay as part of any tax due interest at the annual rate prescribed by § 44-1-7 from the day when the return should have been filed as if no extension had been granted.

History of Section. P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-7; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1992, ch. 388, § 3; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.

§ 44-13-8 Statements, returns, and rules and regulations.

(a) Every corporation shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of revenue, may from time to time prescribe.

(b) The tax administrator may, whenever in his or her judgment it is necessary, require any corporation, by notice served upon it, to make a return or render statements as the tax administrator deems necessary in determining the liability of any corporation to a tax under this chapter.

History of Section. P.L. 1942, ch. 1212, art. 6, § 4; G.L. 1956, § 44-13-8; P.L. 1985, ch. 181, art. 62, § 1; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.

§ 44-13-9 Entire gross earnings of business wholly within state.

In the case of every corporation carrying on business wholly within this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business, shall be apportioned to this state.

History of Section. P.L. 1942, ch. 1212, art. 6, § 5; G.L. 1956, § 44-13-9; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-10 Apportionment of earnings from business partially within state.

In the case of every corporation carrying on business both within and outside of this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business within this state, shall be apportioned to this state as follows:

(1) In the case of an express corporation carrying on its business on steamboats, steam or electric railroads, or street railways, and in the case of a corporation whose principal business is a steamboat or ferryboat business as a common carrier, the total amount of gross earnings from all sources within this state for the calendar year or portion thereof next preceding;

(2) In the case of a common carrier steam or electric railroad or street railway corporation a proportion as the total mileage of tracks operated by the corporation for steam or electric railroad or street railway purposes within this state, exclusive of sidings and turnouts, on December 31 next preceding, bears to the total mileage of tracks then operated by the corporation for these purposes, both within and outside of this state;

(3) In the case of any corporation operating as a common carrier dining, sleeping, chair, or parlor car corporation, but not in the case of a public steam or electric railroad or street railway corporation operating cars as a part of or incidental to its railroad or railway business within this state, a proportion as the number of miles the cars were operated in this state during the year ending December 31 next preceding bears to the total number of miles the cars were then operated for these purposes both within and outside of this state;

(4) In the case of a public service telegraph, cable, or telecommunications corporation, or corporation which is manufacturing, selling, distributing and/or transmitting to the public currents of electricity to be used for light, heat, or motive power, the total amount of gross earnings within this state for the calendar year; provided, however, that gross earnings from providing mobile telecommunications services shall be apportioned to this state where the customer’s primary place of use, as determined in accordance with the mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116 — 126), is within this state.

(5) In the case of a corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas or water, a proportion as the total miles of mains operated by the corporation within this state on December 31 next preceding bears to the total mileage of mains or wires operated by the corporation both within and outside of this state;

(6) In any case to which these proportions are not equitably applicable, in the proportion that is equitable.

History of Section. P.L. 1942, ch. 1212, art. 6, § 5; G.L. 1956, § 44-13-10; P.L. 1983, ch. 264, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1997, ch. 357, § 8; P.L. 2002, ch. 65, art. 16, § 8.

§ 44-13-11 Liability of fiduciaries.

Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.

History of Section. P.L. 1942, ch. 1212, art. 6, § 15; G.L. 1956, § 44-13-11; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-12 Intangibles exempt from taxation — Corporation whose property is operated by another.

Except as provided in any act of incorporation, the intangible property of any corporation liable to a tax under this chapter and the intangible property and gross earnings of any corporation the property of which is operated in this state by the first corporation shall be exempt from taxation.

History of Section. P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-12; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-13 Taxation of certain tangible personal property.

The lines, cables, conduits, ducts, pipes, machines and machinery, equipment, and other tangible personal property within this state of telegraph, cable, and telecommunications corporations and express corporations, used exclusively in the carrying on of the business of the corporation shall be exempt from local taxation; provided, that nothing in this section shall be construed to exempt any “community antenna television system company” (CATV) from local taxation; and provided, that the tangible personal property of companies exempted from local taxation by the provisions of this section shall be subject to taxation in the following manner:

(1) Definitions. Whenever used in this section and in §§ 44-13-13.1 and 44-13-13.2, unless the context otherwise requires:

(i) “Average assessment ratio” means the total assessed valuation as certified on tax rolls for the reference year divided by the full market value of the valuation as computed by the Rhode Island department of revenue in accordance with § 16-7-21;

(ii) “Average property tax rate” means the statewide total property levy divided by the statewide total assessed valuation as certified on tax rolls for the most recent tax year;

(iii) “Company” means any telegraph, cable, telecommunications, or express company doing business within the state of Rhode Island;

(iv) “Department” means the department of revenue;

(v) “Population” shall mean the population as determined by the most recent census;

(vi) “Reference year” means the calendar year two (2) years prior to the calendar year preceding that in which the tax payment provided for by this section is levied;

(vii) “Value of tangible personal property” of companies means the net book value of tangible personal property of each company doing business in this state as computed by the department of revenue. “Net book value” means the original cost less accumulated depreciation; provided, that no tangible personal property shall be depreciated more than seventy-five percent (75%) of its original cost.

(2) On or before March 1 of each year, each company shall declare to the department, on forms provided by the department, the value of its tangible personal property in the state of Rhode Island on the preceding December 31.

(3) On or before April 1, 1982 and each April 1 thereafter of each year, the division of property valuation shall certify to the tax administrator the average property tax rate, the average assessment ratio, and the value of tangible personal property of each company.

(4) The tax administrator shall apply the average assessment ratio and the average tax rate to the value of tangible personal property of each company and, by April 15 of each year, shall notify the companies of the amount of tax due. For each filing relating to tangible personal property as of December 31, 2008 and thereafter the tax rate applied by the tax administrator shall be not less than the rate applied in the prior year.

(5) The tax shall be due and payable within sixty (60) days of the mailing of the notice by the tax administrator. If the entire tax is not paid to the tax administrator when due, there shall be added to the unpaid portion of the tax, and made a part of the tax, interest at the rate provided for in § 44-1-7 from the date the tax was due until the date of the payment. The amount of any tax, including interest, imposed by this section shall be a debt due from the company to the state, shall be recoverable at law in the same manner as other debts, and shall, until collected, constitute a lien upon all the company’s property located in this state.

(6) The proceeds from the tax shall be allocated in the following manner:

(i) Payment of reasonable administrative expenses incurred by the department of revenue, not to exceed three quarters of one percent (.75%), the payment to be identified as general revenue and appropriated directly to the department;

(ii) The remainder of the proceeds shall be deposited in a restricted revenue account and shall be apportioned to the cities and towns within this state on the basis of the ratio of the city or town population to the population of the state as a whole. Estimated revenues shall be distributed to cities and towns by July 30 and may be recorded as a receivable by each city and town for the prior fiscal year.

History of Section. P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-13; P.L. 1981, ch. 200, § 1; P.L. 1982, ch. 19, § 1; P.L. 1982, ch. 344, art. 8, § 1; P.L. 1983, ch. 95, § 1; P.L. 1985, ch. 181, art. 61, § 19; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1990, ch. 65, art. 78, § 1; P.L. 1995, ch. 370, art. 40, § 147; P.L. 2006, ch. 246, art. 38, § 13; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39; P.L. 2009, ch. 5, art. 6, § 1.

§ 44-13-13.1 Personal property tax — Application of aggrieved party for hearing.

Any company aggrieved by any action in determining the amount of any tax or assessment imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing of the notice of tax or assessment for a hearing in accordance with chapter 35 of title 42; provided, that the request shall not be valid unless the tax or assessment as set forth in the notice has been paid.

History of Section. P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 2; P.L. 1993, ch. 459, § 3.

§ 44-13-13.2 Personal property tax — Application to recover.

Companies, which become subject to personal property taxes by reason of the tax imposed by § 44-13-13 may file with the public utilities commission to recover the additional tax expense. The commission shall make a decision upon any application filed during the year 1982 within one hundred and eighty (180) days of the filing; provided, that payment of all taxes and interest due under § 44-13-13 shall be a condition precedent to the filing with the public utilities commission.

History of Section. P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 3.

§ 44-13-14 Exemption of securities from taxation.

The owners of shares of stock, bonds, debentures, and other evidences of indebtedness of any corporation liable to a tax under this chapter and of any corporation the property of which is operated in this state by any corporation shall be exempt from taxation in this state thereon.

History of Section. P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-14; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-15 Determination and payment of tax.

Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under the provisions of §§ 44-13-6 and 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation, shall be paid to the tax administrator. As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax, and, if an additional tax is due, the tax administrator shall notify the corporation, and the tax shall be paid within thirty (30) days after the mailing of the notice. The failure of the corporation to receive any notice required by this section shall not relieve it of the obligation to pay any tax imposed under the terms of this chapter or any interest or penalties.

History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-15; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-16 Claim for refund — Hearing upon denial.

(a) Any corporation may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the corporation has paid a tax in excess of the amount lawfully due, he or she shall allow a refund or permit a credit. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate provided by § 44-1-7.1 from the date of the excess payment.

(b) Any corporation whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the applicant.

History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-16; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1987, ch. 57, art. 3, § 1; P.L. 1992, ch. 388, § 3.

§ 44-13-17 Interest on delinquent payments.

If any tax imposed by this chapter is not paid when due, the corporation shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-17; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1992, ch. 388, § 3.

§ 44-13-18 Lien on real estate.

The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation’s real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.

History of Section. P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-18; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-19 Supplemental returns.

Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the corporation of the additional tax.

History of Section. P.L. 1942, ch. 1212, art. 6, § 8; G.L. 1956, § 44-13-19; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-20 Power to summon witnesses.

The tax administrator may summon any corporation, or officer, agent, or employee of the corporation, or any other person to appear before the tax administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.

History of Section. P.L. 1942, ch. 1212, art. 6, § 9; G.L. 1956, § 44-13-20; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-21 Service of summons.

The summons may be sent by registered or certified mail to the corporation or any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.

History of Section. P.L. 1942, ch. 1212, art. 6, § 9; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-13-21; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-22 Enforcement of summons.

Whenever any person or corporation summoned under the provisions of §§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the person or corporation as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the corporation. Upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case. Upon the hearing, the judge shall have power to make an order as he or she shall deem proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.

History of Section. P.L. 1942, ch. 1212, art. 6, § 9; G.L. 1956, § 44-13-22; P.L. 1976, ch. 140, § 23; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-23 Determination of tax without return.

If any corporation fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.

History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-23; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-24 Pecuniary penalty for failure to file return.

In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of the days during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willfull neglect, no addition to the tax shall be made.

History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-24.

§ 44-13-25 Pecuniary penalty for false return.

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter the tax administrator shall add to the tax fifty percent (50%) of its amount.

History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.

§ 44-13-26 Collection of pecuniary penalties.

The amount added to any tax under §§ 44-13-24 and 44-13-25 shall be collected as a part of and at the same time and in the same manner as the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount added shall be collected in the same manner as the tax.

History of Section. P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-26.

§ 44-13-27 Examination of records and witnesses.

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation or the attendance of any other person, and may examine him or her, under oath, respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation to a tax imposed by this chapter.

History of Section. P.L. 1942, ch. 1212, art. 6, § 11; G.L. 1956, § 44-13-27; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-28 Penalty for violations by corporation.

Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being duly summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation shall be fined not exceeding ten thousand dollars ($10,000).

History of Section. P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-28; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1986, ch. 103, § 3.

§ 44-13-29 Penalty for violations by individuals.

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year or both.

History of Section. P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-29; P.L. 1986, ch. 103, § 3.

§ 44-13-30 Penalty for failure to file return or statement.

If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).

History of Section. P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-30; P.L. 1986, ch. 103, § 3.

§ 44-13-31 Hearing on application by corporation.

Any corporation aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the tax or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the tax lawfully due together with any penalty or interest.

History of Section. P.L. 1942, ch. 1212, art. 6, § 13; G.L. 1956, § 44-13-31; P.L. 1962, ch. 100, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1993, ch. 459, § 3.

§ 44-13-32 Appeals.

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.

History of Section. P.L. 1942, ch. 1212, art. 6, § 14; G.L. 1956, § 44-13-32; P.L. 1976, ch. 140, § 23; P.L. 1982, ch. 338, §§ 3, 9; P.L. 1984, ch. 183, § 4.

§ 44-13-33 Collection by writ of execution.

If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice of the hearing to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution. The officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation, or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.

History of Section. P.L. 1942, ch. 1212, art. 6, § 16; G.L. 1956, § 44-13-33; P.L. 1976, ch. 140, § 23; P.L. 1985, ch. 181, art. 62, § 1.

§ 44-13-34 Severability.

The provisions of this chapter are declared to be severable. In case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.

History of Section. P.L. 1989, ch. 130, § 1.

§ 44-13-35 Gross earnings exempt from the public service corporation tax.

Notwithstanding the provisions of §§ 44-13-1 and 44-13-4, the gross earnings from the sale and from the storage, use or other consumption in this state of electricity and natural gas when purchased for the purpose of being manufactured into a finished product for resale, as further defined by § 44-18-30(7), are subject to the following public service corporation tax rates:

(1) In the case of every corporation whose principal business is manufacturing, selling, distributing and/or transmitting currents of electricity to be used for light, heat, or motive power, three percent (3%) of those gross earnings effective July 1, 1994; provided, that the rate shall be two percent (2%) effective July 1, 1995, one percent (1%) July 1, 1996, and zero percent (0%) effective July 1, 1997.

(2) In the case of every corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas, two percent (2%) of those gross earnings effective July 1, 1994; provided, that the rate shall be one percent (1%) effective July 1, 1995, and zero percent (0%) effective July 1, 1996.

History of Section. P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.

§ 44-13-36 Public service corporation tax included in utility rates.

Every corporation whose principal business is manufacturing, selling, distributing and/or transmitting electricity or heating gas shall directly reflect in its rates charged for the electricity or gas used in the manufacturing process, as defined in § 44-18-30(7), the actual public service corporation tax rates in effect for those sales of electricity and gas.

History of Section. P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.

§ 44-13-37 Temporary relief from the gross earnings tax on electricity and gas.

(a) As used in this section:

(1) “Electric utility customer” means an individual or business who purchases electricity from a utility company during any of the months between and including December 2023 through March 2024.

(2) “Gas utility customer” means an individual or business who or that purchases natural gas from a utility company during any of the months between and including December 2023 through March 2024.

(3) “Utility company” means any entity that qualifies as a “public service company” pursuant to § 44-13-2.1 and a “corporation” for the purposes of § 44-13-4(2) or § 44-13-4(6) and sells electricity to an electric utility customer or sells natural gas to a gas utility customer for any of the months between and including December 2023 through March 2024.

(b)(1) A utility company may be eligible for a rebate payment in the amount of the public service corporation tax due pursuant to § 44-13-4 that would be charged to its electric utility customers or its gas utility customers for the months of December 2023 through March 2024. For the months of December 2023 through March 2024:

(i) A utility company shall pay the public service corporation tax pursuant to, and in accordance with, § 44-13-4;

(ii) A utility company shall not charge any electric utility customer or any gas utility customer the tax due or paid pursuant to § 44-13-4, but shall continue to reflect the amount of the tax due along with an offsetting credit on each bill for each electric utility customer or gas utility customer.

(2) The rebate amount shall be determined by the division of taxation based on the applicable tax paid by a utility company for electricity consumption by its electric utility customers and/or for gas consumption by its gas utility customers between and including the months of December 2023 and March 2024.

(3) The utility company must apply for a rebate on such forms and in such a manner as prescribed by the division of taxation on or before May 31, 2024, and the rebate will be paid by the division of taxation to the utility company.

(4) Rebate payments made under this subsection shall not be subject to offset and shall not be considered gross earnings for the purposes of the public service corporation tax under this chapter.

(5) In no event shall the rebate amount provided for in this section accrue interest for the benefit of any utility company. The utility company shall not charge an electric utility customer or a gas utility customer any fees or charges associated with the amounts qualifying for a rebate in accordance with this section.

(6) In addition to all other penalties provided under Rhode Island state law, any utility company that submits a fraudulent application or fails to otherwise comply with the terms of this section for the December 2023 through March 2024 period shall pay a ten-dollar ($10.00) penalty per registered active account. The utility company shall pay any rebate amount fraudulently received to the division of taxation and credit the electric utility customer or gas utility customer for any amounts fraudulently or improperly claimed by the utility company and paid by the electric utility customer or gas utility customer. The tax administrator shall have the same powers to collect payment under this subsection as under title 44 of the general laws.

(7) If an electric utility customer or a gas utility customer erroneously pays to the utility company the tax due for the December 2023 through March 2024 period, or any portion thereof, the utility company must refund the customer within thirty (30) days of the customer remitting the payment.

(8) If any provision of this section or the application thereof is held invalid, such invalidity shall not affect the provisions of this section which can be given effect without the invalid provisions. Notwithstanding this subsection, all other subsections of this chapter shall remain in full force and effect.

History of Section. P.L. 2023, ch. 79, art. 4, § 2, effective June 16, 2023.

Chapter 44-13.1 Taxation of Railroad Corporations

§ 44-13.1-1 Repealed.

[Repealed]

History of Section. P.L. 1985, ch. 470, § 1; P.L. 1987, ch. 261, § 1; Repealed by § 44-13.1-7, effective July 1, 1989.

§ 44-13.1-2 Assessment of amounts of tax and payments to cities and towns and fire districts.

(a) Cities and towns and fire districts shall assess the property described in § 44-13.1-1(b) [repealed] and shall apply a tax rate to the assessed value in a manner consistent with property subject to taxation under the provisions of §§ 44-5-1 — 44-5-22.

(b) The amount of the tax on the property computed shall be submitted on or before October 1, 1985, and each year thereafter to the state budget offices.

(c) The state budget offices shall include the amount of the tax in the state budget for the next fiscal year, and the General Assembly shall annually appropriate to the several cities and towns and fire districts any sum that may be necessary to carry out the purposes of this section.

(d) Distribution of the appropriations and receipts as referenced in § 44-13.1-3 shall be made by the state on or before July 31 of 1986 and each year thereafter and the payments may be counted as a receivable by any city or town or fire district for a fiscal year ending the preceding June 30.

(e) The state of Rhode Island acting through the department of revenue shall have the right in accordance with § 44-5-26 to seek relief from any assessment.

History of Section. P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1; P.L. 1987, ch. 261, § 1; P.L. 2008, ch. 98, § 40; P.L. 2008, ch. 145, § 40.

§ 44-13.1-3 Payment in lieu of taxes.

(a) Within thirty (30) days after the end of the state’s fiscal year ending June 30, 1986 and within thirty (30) days after the end of each fiscal year thereafter, each corporation operating a railroad and carrying on business for profit in this state shall make a payment to the state in lieu of the taxes from which the corporation is exempted under § 44-13.1-1 [repealed]. The payment shall be in an amount equal to the sum of:

(i) The property taxes which would otherwise have been payable, without penalty or interest, by the corporation to municipalities and fire districts within the state during the fiscal year; and

(ii) All taxes otherwise payable to the state and based on the corporations’ income during the fiscal year, provided, that the payments provided for in this section shall be reduced by the following percentages:

(A) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1986: twenty-five percent (25%).

(B) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1987: fifty percent (50%).

(C) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1988: seventy-five percent (75%).

(D) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1989: one hundred percent (100%).

(b) From the payments received from the corporations pursuant to the provisions of subsection (a) (i), an account in the general fund is created, the proceeds of which are restricted to the distribution of funds to the several cities and towns and fire districts as outlined in § 44-13.1-2.

History of Section. P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1; P.L. 1987, ch. 261, § 1.

§ 44-13.1-4 Restriction on abandonments.

No railroad corporation shall be eligible to the tax exemption provided for in § 44-13.1-1 [repealed] if it shall abandon rail freight service during the period July 1, 1985 to June 30, 1989, and eligibility for the exemption shall only be granted upon the receipt by the tax administrator of a certificate from a railroad corporation that no abandonment shall occur during the period specified in this section.

History of Section. P.L. 1985, ch. 470, § 1.

§ 44-13.1-5 Repeal of inconsistent acts.

All acts or parts of acts inconsistent with this chapter are repealed.

History of Section. P.L. 1985, ch. 470, § 1.

§ 44-13.1-6 Repealed.

[Repealed]

History of Section. P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 123, § 1; P.L. 1987, ch. 208, § 1; Repealed by § 44-13.1-7, effective July 1, 1989.

§ 44-13.1-7 Repeal of exemption and study commission provisions.

Sections 44-13.1-1 and 44-13.1-6 are repealed effective July 1, 1989; provided, that payments due cities and towns and fire districts for the period ending June 30, 1989 shall be made prior to July 31, 1989 as provided in § 44-13.1-2.

History of Section. P.L. 1985, ch. 470, § 1; P.L. 1987, ch. 261, § 1.

Chapter 44-14 Taxation of Banks

§ 44-14-1 Short title.

This chapter may be designated as the “Bank Tax Act”.

History of Section. P.L. 1942, ch. 1212, art. 7, § 1; G.L. 1956, § 44-14-1.

§ 44-14-2 Definitions.

For the purposes of this chapter:

(1) “Administrator” means the tax administrator in the department of revenue appointed under the provisions of § 44-1-1;

(2) “Banking institution” means every state bank, federal savings bank, trust company, national banking association, mutual savings bank, building and loan association, and loan and investment company, but shall not include a credit union, or a corporation specified in § 44-11-1(4)(i);

(3) “Director” means the head of the department of revenue appointed under the provisions of § 42-142-1;

(4) “Income period” means the calendar year or the fiscal year, or portion, next preceding the taxable year;

(5) “Securities” includes, but shall not be limited to:

(i) Shares of stock or certificates of beneficial interest, or rights to buy the shares or certificates, of a corporation, joint-stock company, association, or business trust;

(ii) Bonds, debentures, notes, certificates, or other evidences of indebtedness of any individual, partnership, corporation, joint-stock company, association, or business trust, including those issued by the United States government or any state, or political subdivision of either, or issued by any foreign country or nation or political subdivision thereof;

(6) “Taxable year” means the calendar year in which the tax is payable or fiscal year ending during that calendar year, upon the basis of which the tax is computed under this chapter. “Taxable year” means, in the case of a return made for a fractional part of the year under provisions of this chapter or under regulations prescribed by the tax administrator, the period for which the return is made. The term “fiscal year” means an accounting period of twelve (12) months ending on the last day of any month other than December. The taxable year of a banking institution shall be the same for purposes of this chapter as it is for federal income tax purposes;

(7) “Taxpayer” means any banking institution subject to any tax imposed by this chapter.

History of Section. P.L. 1942, ch. 1212, art. 7, § 2; P.L. 1943, ch. 1341, § 1; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-14-2; P.L. 1987, ch. 174, § 2; P.L. 1989, ch. 378, § 1; P.L. 1994, ch. 93, § 2; P.L. 1995, ch. 370, art. 34, § 1; P.L. 2008, ch. 98, § 41; P.L. 2008, ch. 145, § 41.

§ 44-14-3 Tax on state banks.

(a) Each banking institution organized or incorporated under the laws of this state or having its principal place of business or a branch located within the limits of this state shall annually pay a tax or excise to the state for the privilege of existing as a banking institution during any part of the taxable year. The tax is measured by:

(1) Net income, as defined in § 44-14-10, for the income period and is computed at the rate of nine percent (9%) of the net income; or

(2) Authorized capital stock as of the last day of the income period and is computed at the rate of two dollars fifty cents ($2.50) for each ten thousand dollars ($10,000), or fractional part, of an authorized capital stock; whichever measure yields the greater amount of tax.

(b) In the case of a banking institution not organized or incorporated under the laws of this state, but having its principal place of business or branch located within the limits of this state, its net income is apportioned to this state under rules and regulations promulgated by the tax administrator.

(c)(1) A banking institution having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., (including a banking institution that is a qualified subchapter S subsidiary, as defined by 26 U.S.C. § 1361, of a corporation or banking institution having an election in effect under 26 U.S.C. § 1361 et seq.) is not subject to the Rhode Island tax or excise on banking institutions, except that the banking institution shall be subject to the provisions of subdivision (a)(1) of this section to the extent the income is subjected to federal tax under subchapter S.

(2) The shareholders of the banking institution who are residents of Rhode Island shall include in their income their proportionate share of the banking institution’s federal taxable income.

(3) If any shareholder of the banking institution is a nonresident during any part of the banking institution’s taxable year, he or she shall file a Rhode Island personal income tax return in accordance with the rules and regulations as promulgated by the tax administrator.

History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-3; P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66, art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 2; P.L. 1989, ch. 253, § 1; P.L. 1995, ch. 370, art. 34, § 2; P.L. 1999, ch. 354, § 30; P.L. 2000, ch. 459, § 1.

§ 44-14-4 Tax on national banks.

Each national banking association located within the limits of this state shall annually pay to the state a tax according to or measured by its net income, as defined in § 44-14-10, which tax is computed at the rate of nine percent (9%).

History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-4; P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66, art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 3; P.L. 1995, ch. 370, art. 34, § 2; P.L. 1999, ch. 354, § 30.

§ 44-14-5 Minimum tax.

The tax imposed upon any banking institution or national banking association under §§ 44-14-3 and 44-14-4 shall not be less than one hundred dollars ($100).

History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-5; P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66, art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 3; P.L. 1977, ch. 136, § 1.

§ 44-14-6 Filing of annual return.

(a) Every taxpayer shall file a return with the tax administrator:

(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and

(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.

(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.

History of Section. P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-6; P.L. 1970, ch. 139, art. 1, § 4; P.L. 1989, ch. 378, § 1; P.L. 2016, ch. 142, art. 13, § 12.

§ 44-14-7 Extension of time for return.

The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as the tax administrator shall prescribe, with the approval of the director of the department of revenue. Whenever an extension of time is granted, a taxpayer shall be required to pay as part of any tax due, interest at the annual rate prescribed by § 44-1-7 from the day when the return should have been filed as if no extension had been granted.

History of Section. P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-7; P.L. 1992, ch. 388, § 4; P.L. 2008, ch. 98, § 41; P.L. 2008, ch. 145, § 41.

§ 44-14-8 Statements, returns, and rules and regulations.

Every taxpayer shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of the department of revenue, may from time to time prescribe.

History of Section. P.L. 1942, ch. 1212, art. 7, § 5; G.L. 1956, § 44-14-8; P.L. 2008, ch. 98, § 41; P.L. 2008, ch. 145, § 41.

§ 44-14-9 Reports filed with banking and insurance division.

For the purpose of administering this chapter, the banking and insurance division of the department of business regulation shall make available for inspection to the tax administrator any report filed by any banking institution subject to the tax imposed by this chapter.

History of Section. P.L. 1942, ch. 1212, art. 7, § 5; G.L. 1956, § 44-14-9.

§ 44-14-10 “Net income” defined.

“Net income” means gross income as defined in §§ 44-14-11 and 44-14-12 minus the deductions allowed in §§ 44-14-13, 44-14-14, 44-14-14.1, 44-14-14.2, 44-14-14.3, 44-14-14.4, and 44-14-14.5.

History of Section. P.L. 1942, ch. 1212, art. 7, § 6; G.L. 1956, § 44-14-10; P.L. 1995, ch. 370, art. 34, § 4.

§ 44-14-11 “Gross income” defined.

“Gross income” includes all gains, profits, and income of the taxpayer from whatever sources derived during the income period; provided, that gains from the sale or other disposition of any property other than securities shall not be included in gross income, and losses from the sale or other disposition of any property other than securities shall not be deducted from gross income. For any taxable year beginning on or after January 1, 2020, gross income includes the amount of any Paycheck Protection Program loan forgiven for federal income tax purposes as authorized by the Coronavirus Aid, Relief, and Economic Security Act and/or the Consolidated Appropriations Act, 2021 and/or any other subsequent federal stimulus relief packages enacted by law, to the extent that the amount of the loan forgiven exceeds $250,000.

History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; G.L. 1956, § 44-14-11; P.L. 2021, ch. 162, art. 6, § 12, effective July 6, 2021.

§ 44-14-12 Gain or loss from disposition of securities.

Gains or losses from the sale or other disposition of securities shall be determined as follows:

(1) In the case of securities acquired on or after January 1, 1941, the basis shall be the cost of the securities, and the tax administrator may require that the basis be adjusted for amortization of premiums, if any, on “securities” as defined in § 44-14-2(5)(ii), reasonably allowed or allowable to the date of sale or other disposition of the securities.

(2) In the case of securities acquired prior to January 1, 1941, except as otherwise provided in subdivision (3) of this subsection, the basis shall be the market value on January 1, 1941, of the securities, provided, that:

(i) No gain shall be recognized if the proceeds of the sale or other disposition of the securities, though greater than the market value on January 1, 1941, are less than or equal to the cost of the securities;

(ii) No loss shall be recognized if the proceeds of the sale or other disposition of the securities, though less than the market value on January 1, 1941, are greater than or equal to the cost of the securities;

(iii) If the cost of the securities, though greater than the market value on January 1, 1941, is less than the proceeds of the sale or other disposition of the securities, then the basis shall equal the cost of the securities;

(iv) If the cost of the securities, though less than the market value on January 1, 1941, is greater than the proceeds of the sale or other disposition of the securities, then the basis shall equal the cost of the securities.

(3) In the case of “securities”, as defined in § 44-14-2(5)(ii), acquired at a premium prior to January 1, 1941, the basis shall be the market value on January 1, 1941, of the securities but not higher than the true amortized value as of January 1, 1941, of the securities, and the tax administrator may require that the basis be adjusted for amortization of the premiums, based upon the true amortized value, reasonably allowed or allowable to the date of sale or other disposition of the securities; provided, that gain shall be recognized only to the extent that the proceeds of the sale or other disposition of the securities exceed the adjusted true amortized value as of the date of sale or other disposition of the securities.

History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; G.L. 1956, § 44-14-12.

§ 44-14-13 Business expenses deductible.

(a) In computing net income there shall be allowed as deductions all the ordinary and necessary expenses paid or incurred by the taxpayer during the income period in carrying on its trade or business, except United States income and excess profits taxes and the tax imposed by this chapter. Without limiting the generality of the foregoing there shall be allowed as deductions: a reasonable allowance for salaries and other compensation for personal services actually rendered; rent; repairs; bad debts; interest; taxes, except United States income and excess profits taxes and the tax imposed by this chapter; losses sustained and not compensated for by insurance or otherwise; depreciation; depletion of mines, oil and gas wells, and timber; amortization of assets; amortization of premiums on “securities” as defined in § 44-14-2(5)(ii); and contributions to any corporation, association, or fund organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(b) For tax years beginning on or after January 1, 2025, to the extent that a taxpayer subject to tax under this chapter has elected to allocate and apportion its net income pursuant to § 44-14-14.1(f)(1) and would be included in a unitary business, as defined in § 44-11-1(11), with one or more entities subject to tax under chapter 11 of this title if not for the exemptions from the definition of “corporation” set forth in § 44-11-1(4)(i), all business expense transactions between the taxpayer and the members of the unitary business shall be added to net income of the taxpayer subject to tax under this chapter; except that no such adjustment shall be required to the extent it would result in duplicate taxation in violation of law.

(c) The adjustments required in subsection (b) of this section shall add back otherwise deductible business expenses paid, accrued, or incurred to a related member, except that a deduction shall be permitted to the extent that either:

(1) The taxpayer establishes by clear and convincing evidence, as determined by the tax administrator, that the disallowance of the deduction is unreasonable; or

(2) The taxpayer and the tax administrator agree in writing to the application of an alternative method of apportionment. For purposes of this subsection, the add back of a business expense transaction will be considered unreasonable where the taxpayer establishes by clear and convincing evidence that the transaction was primarily entered into for a valid business purpose rather than to avoid payment of taxes due under this chapter, the business expense paid is pursuant to a written contract that reflects arm’s length terms, and that it is supported by documented economic substance. Nothing in this subsection shall be construed to limit or negate the tax administrator’s authority to otherwise enter into agreements and compromises otherwise allowed by law.

History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; P.L. 1947, ch. 1957, § 1; G.L. 1956, § 44-14-13; P.L. 2024, ch. 158, § 1, effective January 1, 2025; P.L. 2024, ch. 159, § 1, effective January 1, 2025.

§ 44-14-14 Write-downs or reserves for security losses.

Whenever any taxpayer by requirement of regulatory authorities having supervision over it, shall write down any of its securities or establish reserves for the decrease in values of any of its securities, the taxpayer may elect to treat the amount of the write-downs or reserves as deductions in the year in which they are recorded on its books and records as allocated to any security or group of securities, in which event the basis of the securities shall be adjusted to reflect the write-downs or reserves specifically allocated to any security, and the adjusted basis shall be used in determining gains or losses upon the sale or other disposition of the securities.

History of Section. P.L. 1942, ch. 1212, art. 7, § 6; P.L. 1943, ch. 1341, § 3; P.L. 1947, ch. 1957, § 1; G.L. 1956, § 44-14-14.

§ 44-14-14.1 Apportionment and allocation of income for purposes of taxation.

(a) Except as specifically provided in this chapter a banking institution whose business activity is taxable both within and outside of this state shall allocate and apportion its net income as provided in §§ 44-14-14.1 — 44-14-14.5. A financial institution organized under the laws of a foreign country, the Commonwealth of Puerto Rico, or a territory or possession of the United States whose effectively connected income (as defined under the federal Internal Revenue Code) is taxable both within this state and within another state, other than the state in which it is organized shall allocate and apportion its net income as provided in §§ 44-14-14.1 — 44-14-14.5.

(b) All income shall be apportioned to this state by multiplying this income by the apportionment percentage. The apportionment percentage is determined by adding the taxpayer’s receipts factor (as described in § 44-14-14.3), property factor (as described in § 44-14-14.4), and payroll factor (as described in § 44-14-14.5) together and dividing the sum by three. If one of the factors is missing, the two remaining factors are added and the sum is divided by two. If two of the factors are missing, the remaining factor is the apportionment percentage. A factor is missing if both its numerator and denominator are zero, but it is not missing merely because its numerator is zero.

(c) Each factor shall be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for the taxable year.

(d) For tax years ending prior to January 1, 2025, if the allocation and apportionment provisions of §§ 44-14-14.1 — 44-14-14.5 do not fairly represent the extent of the taxpayer’s business activity in this state, the taxpayer may petition for or the tax administrator may require, in respect to all or any part of the taxpayer’s business activity, if reasonable:

(1) The exclusion of any one or more of the factors;

(2) The inclusion of one or more additional factors which will fairly represent the taxpayer’s business activity in this state; or

(3) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer’s income.

(e) For tax years beginning on or after January 1, 2025, if the allocation and apportionment provisions of §§ 44-14-14.1 — 44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate the net income derived from business carried on within the state, a banking institution may apply to the tax administrator, or the tax administrator may require the banking institution, to have its income derived from business carried on within the state determined by an alternative method. Such application shall be made by attaching to its duly-filed return a statement of the reasons why the banking institution believes that §§ 44-14-14.1 — 44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate its net income derived from business carried on within the state and a description of the method sought by it. A banking institution which so applies shall, upon receipt of a request therefor from the tax administrator, file with the tax administrator, under oath of its treasurer, a statement of such additional information as the tax administrator may require.

If, after such application by the banking institution, or after the tax administrator’s own review, the tax administrator determines that §§ 44-14-14.1 — 44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate the banking institution’s net income derived from business carried on within the state, the tax administrator shall by reasonable methods determine the amount of net income derived from business activity carried on within the state. The amount thus determined shall be the net income taxable under § 44-14-3 or § 44-14-4 and the foregoing determination shall be in lieu of the determination required by §§ 44-14-14.1 — 44-14-14.5 or subsection (f) of this section. If an alternative method is used by the tax administrator hereunder, the tax administrator, in their discretion, may require similar information from such banking institution if it shall appear that such alternative method or §§ 44-14-14.1 — 44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate for the applicable year the banking institution’s net income derived from business carried on within the state and may again by reasonable methods determine such income.

(f) For tax years beginning on or after January 1, 2025, except as specifically provided in this chapter a banking institution whose business activity is taxable both within and outside of this state may elect to allocate and apportion its net income by multiplying its net income by its receipts factor as described in § 44-14-14.3. For purposes of an election made pursuant to this subsection (f), the following shall apply:

(1) An election shall be made by filing the form prescribed by the tax administrator with the taxpayer’s duly-filed return. The election shall take effect in the tax year for which the taxpayer makes the election and shall remain in effect for all subsequent tax years; except that, after a minimum of five (5) subsequent tax years after the tax year for which the election is made, in the event of a material change of facts or law, a taxpayer may apply to the tax administrator to revoke the election. Such application shall be made by attaching a statement of the event of a material change of facts or law to the taxpayer’s duly-filed return. A banking institution which so applies shall, upon receipt of a request therefor from the tax administrator, file with the tax administrator, under oath of its treasurer, a statement of such additional information as the tax administrator may require.

(2) If the receipts factor is missing, the whole of the banking institution’s net income shall be taxable pursuant to §§ 44-14-3 — 44-14-4. The receipts factor shall be missing if both its numerator and denominator are zero, but it shall not be missing merely because its numerator is zero.

(3) The receipts factor shall be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for the taxable year.

History of Section. P.L. 1995, ch. 370, art. 34, § 5; P.L. 2024, ch. 158, § 1, effective January 1, 2025; P.L. 2024, ch. 159, § 1, effective January 1, 2025.

§ 44-14-14.2 Definitions applicable to §§ 44-14-14.1 — 44-14-14.5.

As used in §§ 44-14-14.1 — 44-14-14.5, unless the context otherwise requires:

(a) “Billing address” means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relationship began) as the address where any notice, statement and/or bill relating to a customer’s account is mailed.

(b) “Borrower or credit card holder located in this state” means:

(1) A borrower, other than a credit card holder, that is engaged in a trade or business which maintains its commercial domicile in this state; or

(2) A borrower that is not engaged in a trade or business or a credit card holder whose billing address is in this state.

(c) “Commercial domicile” means:

(1) The headquarters of the trade or business, that is, the place from which the trade or business is principally managed and directed; or

(2) If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, the taxpayer’s commercial domicile shall be deemed for the purposes of this section to be the state of the United States or the District of Columbia from which the taxpayer’s trade or business in the United States is principally managed and directed. It shall be presumed, subject to rebuttal, that the location from which the taxpayer’s trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of the employees are performed, as of the last day of the taxable year.

(d) “Compensation” means wages, salaries, commissions and any other form of remuneration paid to employees for personal services that are included in the employee’s gross income under the federal Internal Revenue Code. In the case of employees not subject to the federal Internal Revenue Code e.g., those employed in foreign countries the determination of whether the payments would constitute gross income to the employees under the federal Internal Revenue Code shall be made as though the employees where subject to the federal Internal Revenue Code.

(e) “Credit card” means credit, travel or entertainment card;

(f) “Credit card issuer’s reimbursement fee” means the fee a taxpayer receives from a merchant’s bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card.

(g) “Employee” means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.

(h) “Financial institution” means entities as defined in § 44-14-2(2).

(i)(1) “Gross rents” means the actual sum of money or other consideration payable for the use or possession of property. “Gross rents” shall include, but shall not be limited to:

(i) Any amount payable for the use or possession of real property or tangible property whether designated as a fixed sum of money or as a percentage of receipts, profits or otherwise;

(ii) Any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs or any other amount required to be paid by the terms of a lease or other arrangement; and

(iii) A proportionate part of the cost of any improvement to real property made by or on behalf of the taxpayer which reverts to the owner or lessor upon termination of a lease or other arrangement. The amount to be included in gross rents is the amount of amortization or depreciation allowed in computing the taxable income base for the taxable year. Where a building is erected on leased land by or on behalf of the taxpayer, the value of the land is determined by multiplying the gross rent by eight (8) and the value of the building is determined in the same manner as if owned by the taxpayer.

(2) The following are not included in the term “gross rents”;

(i) Reasonable amounts payable as separate charges for water and electric service furnished by the lessor;

(ii) Reasonable amounts payable as service charges for janitorial services furnished by the lessor;

(iii) Reasonable amounts payable for storage, provided the amounts are payable for space not designated and not under the control of the taxpayer; and

(iv) That portion of any rental payment which is applicable to the space subleased from the taxpayer and not used by it.

(j) “Loan” means any extension of credit resulting from direct negotiating between the taxpayer and its customer, and/or the purchase, in whole or in part, of the extension of credit from another. Loans include participations, syndications, and leases treated as loans for federal income tax purposes. Loans shall not include: properties treated as loans under Section 595 of the federal Internal Revenue Code, 26 U.S.C. § 595 [repealed in 1996]; futures or forward contracts; options; national principal contracts such as swaps; credit card receivables, including purchased credit card relationships; non-interest bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC, or other mortgage-backed or asset-backed security; and other similar items.

(k) “Loan secured by real property” means that fifty percent (50%) or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property.

(l) “Merchant discount” means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit card is accepted in payment for merchandise or services sold to the cardholder.

(m) “Participation” means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.

(n) “Person” means individual, estate, trust, partnership, corporation and any other business entity.

(o) “Principal base of operations” with respect to transportation property, means the place of more or less permanent nature from which the property is regularly directed or controlled. With respect to an employee, the “principal base of operations” means the place of more or less permanent nature from which the employee regularly:

(1) States his or her work and to which he or she customarily returns in order to receive instruction from his or her employer; or

(2) Communicates with his or her customers or other persons; or

(3) Performs any other functions necessary to the exercise of his or her trade or profession at some other point or points.

(p) “Real property owned” and “tangible personal property owned” mean real and tangible personal property, respectively;

(1) On which the taxpayer may claim depreciation for federal income tax purposes; or

(2) Property to which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes (or could claim depreciation if subject to federal income tax). Real and tangible personal property do not include coin, currency, or property acquired in lieu of or pursuant to a foreclosure.

(q) “Regular place of business” means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.

(r) “State” means a state of the United State, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States or any foreign country.

(s) “Syndication” means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.

(t) “Taxable” means either:

(1) A taxpayer is subject in another state to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, a corporate stock tax (including a bank shares tax), a single business tax, or an earned surplus tax, or any tax which is imposed upon or measured by net income; or

(2) Another state has jurisdiction to subject the taxpayer to any of the taxes regardless of whether, in fact, the state does or does not.

(u) “Transportation property” means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to the property, such as rolling stock, barges, trailers or the like.

History of Section. P.L. 1995, ch. 370, art. 34, § 5.

§ 44-14-14.3 Receipts factor.

(a) General. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and outside of this state during the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator.

(b) Receipts from the lease of real property. The numerator of the receipts factor includes receipts from the lease or rental or real property owned by the taxpayer if the property is located within this state.

(c) Receipts from the lease of tangible personal property.

(1) Except as described in subdivision (2) of this subsection, the numerator of the receipts factor includes receipts from the lease or rental of tangible personal property owned by the taxpayer if the property is located within the state when it is first placed in service by the lessee.

(2) Receipts from the lease or rental of transportation property owned by the taxpayer are included in the numerator of the receipts factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of receipts that is to be included in the numerator of this state’s receipts factor is determined by multiplying all the receipts from the lease or rental of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft. If the extent of the use of any transportation property within this state cannot by determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

(d) Interest from loans secured by real property.

(1) The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the receipts described in this section are included in the numerator of the receipts factor if more than fifty percent (50%) of the fair market value of the real property is located within this state. If more than fifty percent (50%) of the fair market value of the real property is not located within any one state, then the receipts described in this section shall be included in the numerator or the receipts factor if the borrower is located in this state.

(2) The determination of whether the real property securing a loan is located within this state shall be made as of the time the original agreement was made and any and all subsequent substitutions of collateral shall be disregarded.

(e) Interest from loans not secured by real property. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower is located in this state.

(f) Net gains for the sale of loans.

(1) The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the coupon stripping rules of § 1286 of the Internal Revenue Code, 26 U.S.C. § 1286.

(2) The amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying the net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (d) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.

(3) The amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying the net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (e) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.

(g) Receipts from credit card receivables. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to cardholders, such as annual fees, if the billing address of the cardholder is in this state.

(h) Net gains from the sale of credit card receivables. The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to cardholders.

(i) Credit card issuer’s reimbursement fees. The numerator of the receipts factor includes all credit card issuer’s reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (g) of this section and the denominator of which is the taxpayer’s total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to cardholders.

(j) Receipts from merchant discount. The numerator of the receipts factor includes receipts from merchant discount if the commercial domicile of the merchant is in this state. The receipts shall be computed net of any cardholder charge backs, but shall not be reduced by any interchange transaction fees or by any issuer’s reimbursement fees paid to another for charges made by its cardholders.

(k) Loan servicing fees.

(1)(i) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (d) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property.

(ii) The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (e) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.

(2) In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor shall include the fees if the borrower is located in this state.

(l) Receipts from services. The numerator of the receipts factor includes receipts from services not otherwise apportioned under this section if the service is performed in this state. If the service is performed both within and outside of this state, the numerator of the receipts factor includes receipts from services not otherwise apportioned under §§ 44-14-14.1 — 44-14-14.5 if a greater proportion of the income-producing activity is performed in this state based on cost of performance.

(m) Receipts from investment assets and activities and trading assets and activities.

(1)(i) Interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities shall be included in the receipts factor. Investment assets and activities and trading assets and activities include but are not limited to: investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options; future contracts; forward contracts; national principal contracts such as swaps; equities; and foreign currency transactions. With respect to the investment and trading assets and activities described in paragraphs (ii) and (iii) of this subdivision, the receipts factor shall include the amounts described in those parts.

(ii) The receipts factor shall include the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements.

(iii) The receipts factor shall include the amount by which interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from those assets and activities.

(2)(i) The numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities described in subdivision (1) of this subsection that are attributable to this state.

(ii) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all the income from those assets and activities by a fraction, the numerator of which is the average value of the assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all the assets.

(iii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in paragraph (1)(ii) of this subsection from those funds and the securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all the funds and the securities.

(iv) The amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions, but excluding amounts described in paragraphs (ii) and (iii) of this subdivision attributable to this state and included in the numerator is determined by multiplying the amount described in paragraph (1)(iii) of this subsection by a fraction, the numerator of which is the average value of the trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all the assets.

(v) For purposes of this subdivision, average value shall be determined using the rules for determining the average value of tangible personal property set forth in § 44-14-14.4(c) and (d).

(3)(i) In lieu of using the method set forth in subdivision (2) of this subsection, the taxpayer may elect, or the tax administrator may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this subdivision.

(ii) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all the income from the assets and activities by a fraction, the numerator of which is the gross income from the assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all the assets and activities.

(iii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in subdivision (1) of this subsection from the funds and the securities by a fraction, the numerator of which is the gross income from the funds and the securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all the funds and the securities.

(iv) The amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions but excluding amounts described in paragraphs (ii) and (iii) of this subdivision, attributable to this state and included in the numerator is determined by multiplying the amount described in paragraph (1)(iii) of this subsection by a fraction, the numerator of which is the gross income from the trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all the assets and activities.

(4) If the taxpayer elects or is required by the tax administrator to use the method set forth in subdivision (3) of this subsection, it shall use this method on all subsequent returns unless the taxpayer receives prior permission from the tax administrator to use, or the tax administrator requires a different method.

(5) The taxpayer shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside of this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business and one regular place of business is in this state and one regular place of business is outside of this state, the asset or activity shall be considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, the policies and guidelines shall be presumed to be established at the commercial domicile of the taxpayer.

(n) All other receipts. The numerator of the receipts factor includes all other receipts pursuant to the provisions of § 44-14-14.

(o) Attribution of certain receipts to commercial domicile. All receipts which would be assigned under this section to a state in which the taxpayer is not taxable shall be included in the numerator of the receipts factor, if the taxpayer’s commercial domicile is in this state.

History of Section. P.L. 1995, ch. 370, art. 34, § 5.

§ 44-14-14.4 Property factor.

(a) General. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable year, the average value of the taxpayer’s real and tangible personal property owned that is located or used within this state during the taxable year, and the average value of the taxpayer’s loans and credit card receivables that are located within this state during the taxable year, and the denominator of which is the average value of all the property located or used within and outside of this state during the taxable year.

(b) Property included. The property factor shall include only property the income or expenses of which are included (or would have been included if not fully depreciated or expensed, or depreciated or expensed to a nominal amount) in the computation of the apportionable income base for the taxable year.

(c) Value of property owned by the taxpayer.

(1) The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of the property for federal income tax purposes without regard to depletion, depreciation or amortization.

(2) Loans are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged-off is not outstanding. A specifically allocated reserve established pursuant to regulatory or financial guideline which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of §§ 44-14-14.1 — 44-14-14.5.

(3) Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charged-off in whole or in part for federal income tax purposes. The portion of the receivable charged-off is not outstanding.

(d) Average value of property owned by the taxpayer. The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable year and the value on the last day of the taxable year and dividing the sum by two. If averaging on this basis does not properly reflect average value, the tax administrator may require averaging on a more frequent basis. When averaging on a more frequent basis is required by the tax administrator or is elected by the taxpayer, the same method of valuation must be used consistently by the taxpayer with respect to property within and outside of this state and on all subsequent returns unless the taxpayer receives prior permission from the tax administrator or the tax administrator requires a different method of determining average value.

(e) Average value of real property and tangible personal property rented to taxpayer.

(1) The average value of real property and tangible personal property that the taxpayer has rented from another and which is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight.

(2) Where the use of the general method described in this subsection results in inaccurate valuations of rented property, any other method, which properly reflects the value may be adopted by the tax administrator or by the taxpayer when approved, in writing, by the administrator. Once approved, this other method of valuation must be used on all subsequent returns unless the taxpayer receives prior approval from the tax administrator or the tax administrator requires a different method of valuation.

(f) Location of real property and tangible personal property owned by or rented to the taxpayer.

(1) Except as described in subdivision (2) of this subsection, real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this state if it is physically located, situated or used within this state.

(2) Transportation property is included in the numerator of the property factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of value that is to be included in the numerator of this state’s property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft everywhere. If the extent of the use of any transportation property within this state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

(g) Location of loans.

(1)(i) A loan is considered to be located within this state if it is properly assigned to a regular place of business of the taxpayer within this state.

(ii) A loan is properly assigned to the regular place of business with which it has a preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business outside of the state shall be presumed to have been properly assigned if:

(A) The taxpayer has assigned, in the regular course of its business, this loan on its records to a regular place of business consistent with federal or state regulatory requirements;

(B) The assignment on its records is based upon substantive contacts of the loan to the regular place of business; and

(C) The taxpayer uses the records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required.

(iii) The presumption of proper assignment of a loan provided in subparagraph (ii)(B) of this subdivision may be rebutted upon a showing by the tax administrator, supported by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur at the regular place of business to which it was assigned on the taxpayer’s records. When the presumption has been rebutted, the loan shall then be located within this state if:

(A) The taxpayer had a regular place of business within this state at the time the loan was made; and

(B) The taxpayer fails to show, by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur within this state.

(2) In the case of a loan which is assigned by the taxpayer to a place outside of this state which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred within this state if, at the time the loan was made, the taxpayer’s commercial domicile, as defined by § 44-14-14.2(c) was within this state.

(3) To determine the state in which the preponderance of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to the activities as the solicitation, investigation, negotiation, approval and administration of the loan. The terms “solicitation”, “investigation”, “negotiation”, “approval”, and “administration” are defined as follows:

(i) Solicitation. Solicitation is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. The activity is located at the regular place of business with which the taxpayer’s employee is regularly connected or working out of, regardless of where the services of the employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer’s initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case.

(ii) Investigation. Investigation is the procedure where employees of the taxpayer determine the credit-worthiness of the customer as well as the degree of risk involved in making a particular agreement. The activity is located at the regular place of business with which the taxpayer’s employees are regularly connected or working out of, regardless of where the services of the employees were actually performed.

(iii) Negotiation. Negotiation is the procedure where employees of the taxpayer and its customer determine the terms of the agreement (e.g., the amount, duration, interest rate, frequency of repayment, currency denomination and security required). The activity is located at the regular place of business with which the taxpayer’s employees are regularly connected or working out of, regardless of where the services of the employees were actually performed.

(iv) Approval. Approval is the procedure where employees or the board of directors of the taxpayer make the final determination whether to enter into the agreement. The activity is located at the regular place of business with which the taxpayer’s employees are regularly connected or working out of, regardless of where the services of the employees were actually performed. If the board of directors makes the final determination, the activity is located at the commercial domicile of the taxpayer.

(v) Administration. Administration is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement and proceeding against the borrower or the security interest if the borrower is in default. The activity is located at the regular place of business that oversees this activity.

(h) Location of credit card receivables. For purposes of determining the location of credit card receivables, credit card receivables shall be treated as loans and shall be subject to the provisions of subsection (g) of this section.

(i) Period for which property assigned loan remains assigned. A loan that has been properly assigned to a state shall, absent any change of material fact, remain assigned to the state for the length of the original term of the loan. Thereafter, the loan may be properly assigned to another state if the loan has a preponderance of substantive contact to a regular place of business there.

History of Section. P.L. 1995, ch. 370, art. 34, § 5.

§ 44-14-14.5 Payroll factor.

(a) General. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid both within and outside of this state during the taxable year. The payroll factor shall include only that compensation which is included in the computation of the apportionable income tax base for the taxable year.

(b) When compensation paid in this state. Compensation is paid in this state if any one of the following tests, applied consecutively, is met:

(1) The employee’s services are performed entirely within this state.

(2) The employee’s services are performed both within and outside of the state, but the service performed outside of the state is incidental to the employee’s service within the state. The term “incidental” means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction.

(3) If the employee’s services are performed both within and outside of this state, the employee’s compensation will be attributed to this state:

(i) If the employee’s principal base of operations is within this state;

(ii) If there is no principal base of operations in any state in which some part of the services is performed, but the place from which the services are directed or controlled is in this state; or

(iii) If the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed, but the employee’s residence is in this state.

History of Section. P.L. 1995, ch. 370, art. 34, § 5.

§ 44-14-15 Dividends excluded from income.

There shall not be included in a taxpayer’s net income dividends received from the shares of stock of:

(1) Any corporation if over fifty percent (50%) of the corporation’s value was apportioned to this state in determining the tax last imposed on it by chapter 11 of this title;

(2) Any utility if over fifty percent (50%) of the utility’s gross earnings was apportioned to this state in determining the tax last imposed on it by chapter 13 of this title;

(3) Any banking institution liable to a tax under this chapter; and

(4) Any corporation specified in § 44-11-1(4)(i).

History of Section. P.L. 1942, ch. 1212, art. 7, § 6; G.L. 1956, § 44-14-15; P.L. 1994, ch. 93, § 3.

§ 44-14-16 Liability of fiduciaries.

Any receiver, liquidator, agent, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any banking institution shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the banking institution.

History of Section. P.L. 1942, ch. 1212, art. 7, § 17; G.L. 1956, § 44-14-16.

§ 44-14-17 Exemption of intangible property and stock from taxation.

The intangible property and the shares of stock of any banking institution liable to a tax under this chapter shall be exempt from taxation in this state.

History of Section. P.L. 1942, ch. 1212, art. 7, § 7; G.L. 1956, § 44-14-17.

§ 44-14-18 Payment of tax.

Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under §§ 44-14-6 and 44-14-7. Upon the filing of the return, the full amount of any tax, as computed by the taxpayer, shall be paid to the administrator.

History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-18.

§ 44-14-19 Examination and correction of returns — Refund or credit.

As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax and, in case any error shall be disclosed by the examination, he or she shall notify the taxpayer. The tax administrator shall give the taxpayer not less than thirty (30) days’ notice by mail of the time and place of the hearing upon the question of the correct amount of the tax. After the hearing, the taxpayer shall be given notice, by mail, by the tax administrator of the tax administrator’s determination of the correct amount of the tax. If the tax administrator determines that the taxpayer has paid a tax in excess of the amount lawfully due, the tax administrator shall allow a refund or permit a credit as provided by law. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate prescribed by § 44-1-7.1 from the date of the excess payment.

History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-19; P.L. 1992, ch. 388, § 4.

§ 44-14-19.1 Claims for refund — Hearing upon denial.

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the state of Rhode Island or the United States government, within two (2) years after receiving notice of the change or correction. If the tax administrator shall determine that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of payment.

(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.

History of Section. P.L. 1977, ch. 136, § 2; P.L. 1987, ch. 57, art. 4, § 1; P.L. 1992, ch. 388, § 4; P.L. 1997, ch. 106, § 1.

§ 44-14-19.2 Limitations on assessment.

(a) General. Except as provided in this section the amount of the excise tax shall be assessed within three (3) years after the return was filed (whether or not the return was filed on or after the prescribed date). For this purpose, a tax return filed before the due date shall be considered as filed on the due date.

(b) Exceptions.

(1) The tax may be assessed at any time if:

(i) No return is filed.

(ii) A false or fraudulent return is filed with intent to avoid tax.

(2) Where, before the expiration of the prescribed time in this section for the assessment of tax, or before the time as extended under this section, both the tax administrator and the taxpayer have consented, in writing, to its assessment after that time. The tax may be assessed at any time prior to the expiration of the agreed upon period.

(3) An erroneous refund shall be considered to create an underpayment of tax on the date made. An assessment of a deficiency arising out of an erroneous refund may be made at any time within three (3) years thereafter, or at any time if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.

(c) Notwithstanding the foregoing provisions of this section, the tax may be assessed at any time within six (6) years after the return was filed if a taxpayer omits from its income an amount properly includable in the return which is in excess of twenty-five percent (25%) of the amount of income stated in the return. For this purpose there shall not be taken into account any amount which is omitted in the return if the amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the tax administrator of the nature and amount of the item.

(d) The running of the period of limitations on assessment or collection of the tax or other amount (or of a transferee’s liability) shall, after the mailing of a notice of deficiency, be suspended for any period during which the tax administrator is prohibited from making the assessment or from collecting by levy, and for sixty (60) days after this.

(e) No period of limitations specified in any other law shall apply to the assessment or collection of taxes due under this chapter.

History of Section. P.L. 1997, ch. 106, § 2.

§ 44-14-20 Interest on delinquent payments.

If any tax imposed by this chapter is not paid when due, the taxpayer shall be required to pay as part of the tax interest thereon at the annual rate provided by § 44-1-7 from that time.

History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-20; P.L. 1992, ch. 388, § 4.

§ 44-14-21 Lien on real estate.

The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution’s real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real estate.

History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-21.

§ 44-14-22 Supplemental returns.

Any banking institution, which fails to include in its return any items of income or any other information required by this chapter or by prescribed regulations shall make a supplemental return disclosing these facts. Any banking institution whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter shall, within thirty (30) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this section. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the taxpayer of the additional tax.

History of Section. P.L. 1942, ch. 1212, art. 7, § 9; G.L. 1956, § 44-14-22.