| Chapter 364 |
| 2023 -- S 1104 Enacted 06/27/2023 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Senator Melissa A. Murray |
| Date Introduced: June 08, 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| (a) Notwithstanding the provisions of § 44-5-11 [repealed], beginning on December 31, |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| schedule pursuant to § 44-5-11 [repealed].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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| LC003178 |
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