| Chapter 085 |
| 2025 -- H 6320 Enacted 06/18/2025 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives McNamara, Shekarchi, Hopkins, Bennett, and Shanley |
| Date Introduced: May 09, 2025 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-5-67.2 of the General Laws in Chapter 44-5 entitled "Levy and |
| Assessment of Local Taxes" is hereby amended to read as follows: |
| 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; and provided, further, that for each year, Class |
| 1 property tax rates shall not be less than fifty-seven percent (57%) of Class 2 property tax rates. |
| SECTION 2. This act shall take effect upon passage and shall apply retroactively to the |
| December 31, 2024, assessment. |
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| LC002895 |
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