| Chapter 033 |
| 2025 -- H 6232 Enacted 06/04/2025 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Messier, Serpa, Furtado, Cruz, and Fellela |
| Date Introduced: April 11, 2025 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Sections 44-5-20.1, 44-5-20.2 and 44-5-20.3 of the General Laws in Chapter |
| 44-5 entitled "Levy and Assessment of Local Taxes" are hereby amended to read as follows: |
| 44-5-20.1. Pawtucket — Property tax classification — Eligibility. |
| The Notwithstanding any provisions to the contrary, the city of Pawtucket is authorized to |
| adopt a system of property tax classification. |
| 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, whichthat 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, whichthat are owner- |
| occupied; |
| (2) Class 2: all commercial and industrial real estate and all residential real estate |
| whichthat 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; |
| (5) Class 5: all residential real estate whichthat consists of not more than five (5) dwelling |
| units in which no units are owner-occupied. Class 5 includes all mobile and manufactured homes |
| whichthat 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. |
| 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. |
| SECTION 2. This act shall take effect upon passage. |
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| LC002719 |
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