| Chapter 345 |
| 2025 -- H 6123 SUBSTITUTE A AS AMENDED Enacted 07/01/2025 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Voas, Giraldo, and Alzate |
| Date Introduced: March 21, 2025 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Sections 44-5-20.02 of the General Laws in Chapter 44-5 entitled "Levy and |
| Assessment of Local Taxes" is hereby amended to read as follows: |
| 44-5-20.02. Central Falls — Property tax classification — List of ratable property. |
| (a) Notwithstanding any provision within § 44-5-11.8 to the contrary, on or before June 1, |
| except in 1990, in which case the time is thirty (30) days after June 1, 1990, the assessor in the city |
| of Central Falls, after certification for classification, shall submit to the director of revenue a list |
| containing the true, full, and fair cash value of the ratable estate and motor vehicles and shall |
| classify and provide a tax rate for the property according to the following use: |
| (1) “Class 1” includes residential property which is owner-occupied dwellings of no more |
| than five (5) units and which is property used or held for human habitation, including rooming |
| houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating |
| on a non-transient basis. Eligibility for the owner-occupied tax classification shall be determined |
| by compliance with § 44-3-34 and relevant city ordinances. This property includes accessory land, |
| buildings, or improvements incidental to the habitation and used exclusively by the residents of the |
| property or their guests. This property does not include a hotel, motel, commercial, or industrial |
| property. |
| (2) “Class 2” includes residential property which is owner-occupied dwellings of more than |
| five (5) units and non-owner-occupied dwellings, including the residential portion of properties for |
| mixed use as residential and commercial properties, and which is property used or held for human |
| habitation, including rooming houses and mobile homes with facilities designed and used for living, |
| sleeping, cooking, and eating on a non-transient basis. This property includes accessory land, |
| buildings, or improvements incidental to the habitation and used exclusively by the residents of the |
| property or their guests. This property includes open space including “farmland,” “forestland,” and |
| “open space land” as defined in accordance with § 44-27-2. This property does not include a hotel, |
| motel, commercial, or industrial property. |
| (3) “Class 3” includes personal property, previously subject to tax, and includes all goods, |
| chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws |
| of the United States or of this state. |
| (4) “Class 4” includes every vehicle and trailer registered under chapter 3 of title 31. |
| (5) “Class 5” includes property used commercially, including the commercial portion of |
| properties for mixed use as residential and commercial properties or for industrial manufacturing. |
| (b) The city of Central Falls may, by ordinance adopted by the city council, provide for tax |
| classification of property and tax rates in the city of Central Falls based on the five (5) classes |
| outlined in subsection (a) of this section. |
| (c) The effective tax rate for Class 2 shall not exceed by two (2) times, the effective tax |
| rate for Class 1; the effective tax rate for Class 5 shall not exceed by three (3) times, the effective |
| tax rate for Class 1; and the effective tax rate for Class 3 shall not exceed by four (4) times, the |
| effective tax rate for Class 1 remain at the fixed rate of thirty-eight dollars and thirty-three cents |
| ($38.33) per one thousand dollars ($1,000) that was present at the passage of § 44-5-12.2. |
| SECTION 2. This act shall take effect upon passage. |
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| LC002515/SUB A |
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