| Chapter 277 |
| 2026 -- H 8525 Enacted 06/26/2026 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Noret, and Read |
| Date Introduced: May 06, 2026 |
| 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 sections: |
| 44-5-20.30. Coventry -- Property tax classification, levy determination and valuation. |
| (a) The assessor of the town of Coventry, on or before June 1 of each year, shall make full |
| and fair cash valuation of each property class as identified in subsection (b) of this section and |
| notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax |
| levy to be apportioned each class of property and shall apply tax rates sufficient to produce the |
| proportion of the total tax levy. |
| (b) Classes of property. |
| (1) Class 1. Residential real estate consisting of no more than five (5) dwelling units; land |
| classified as open space; and dwellings on leased land including mobile homes. |
| (2) Class 2. Commercial and industrial real estate; residential properties containing partial |
| commercial or business uses; and residential real estate of more than five (5) dwelling units. |
| (3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers |
| subject in all respects to the requirements of § 44-5.3-3. |
| 44-5-20.31. Coventry -- Property tax classification -- Tax levy determination. |
| The assessor shall provide to the town council a list containing the full and fair valuation |
| of each property class, and with the approval of the town council, annually determine the percentage |
| of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient |
| to produce the proportion of the total tax levy. |
| SECTION 2. This act shall take effect retroactively to December 31, 2025. |
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| LC006407 |
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