| Chapter 421 |
| 2024 -- H 8176 Enacted 06/28/2024 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Phillips, Casey, and J. Brien |
| Date Introduced: April 12, 2024 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
| Taxes" is hereby amended by adding thereto the following section: |
| 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. |
| SECTION 2. This act shall take effect upon passage. |
| ======== |
| LC005916 |
| ======== |