Chapter 363
2023 -- H 6487
Enacted 06/27/2023

A N   A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Introduced By: Representatives Casey, Phillips, and J. Brien

Date Introduced: June 06, 2023

It is enacted by the General Assembly as follows:
     SECTION 1. Section 44-5-11.6 of the General Laws in Chapter 44-5 entitled "Levy and
Assessment of Local Taxes" is hereby amended to read as follows:
     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     (a) Notwithstanding the provisions of § 44-5-11 [repealed], beginning on December 31,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schedule pursuant to § 44-5-11 [repealed].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.
     SECTION 2. This act shall take effect upon passage.
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LC003132
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