R.I. Gen. Laws § 44-5-11.6 — Assessment of valuations — Apportionment of levies

(a) Notwithstanding the provisions of § 44-5-11 [repealed], beginning on December 31, 2000, the assessors in the several towns and
cities shall conduct an update as defined in this section or shall assess all valuations
and apportion the levy of all taxes legally ordered under the rules and regulations,
not repugnant to law, as the town meetings and city councils, respectively, shall,
from time to time, prescribe; provided, that the update or valuation is performed
in accordance with the following schedules:
(1)(i) For a transition period, for cities and towns that conducted or implemented a revaluation
as of 1993 or in years later:
Update
Revaluation
Lincoln
2000
2003
South Kingstown
2000
2003
Smithfield
2000
2003
West Warwick
2000
2003
Johnston
2000
2003
Burrillville
2000
2003
North Smithfield
2000
2003
Central Falls
2000
2003
North Kingstown
2000
2003
Jamestown
2000
2003
North Providence
2001
2004
Cumberland
2001
2004
Bristol
2004
2001
Charlestown
2001
2004
East Greenwich
2002
2005
Cranston
2002
2005
Barrington
2002
2005
Warwick
2003
2006
Warren
2003
2006
East Providence
2003
2006
(ii) Provided that the reevaluation period for the town of New Shoreham shall be extended
to 2003 and the update for the town of Hopkinton may be extended to 2007 with no additional
reimbursements by the state relating to the delay.
(iii) The implementation date for this schedule is December 31, of the stated year.
(iv) Those cities and towns not listed in this schedule shall continue the revaluation
schedule pursuant to § 44-5-11 [repealed].
(2)(i) For the post-transition period and in years thereafter:
Update #1
Update #2
Revaluation
Woonsocket
2002
2005
2008
Pawtucket
2002
2005
2008
Portsmouth
2001
2004
2007
Coventry
2001
2004
2007
Providence
2003
2006
2009
Foster
2002
2005
2008
Middletown
2002
2005
2008
Little Compton
2003
2006
2009
Scituate
2003
2006
2009
Westerly
2003
2006
2009
West Greenwich
2004
2007
2010
Glocester
2004
2007
2010
Richmond
2004
2007
2010
Bristol
2004
2007
2010
Tiverton
2005
2008
2011
Newport
2005
2008
2011
New Shoreham
2006
2009
2012
Narragansett
2005
2008
2011
Exeter
2005
2008
2011
Hopkinton
2007
2010
2013
Lincoln
2006
2009
2012
South Kingstown
2006
2009
2012
Smithfield
2006
2009
2012
West Warwick
2006
2009
2012
Johnston
2006
2009
2012
Burrillville
2006
2009
2012
North Smithfield
2006
2009
2012
Central Falls
2006
2009
2012
North Kingstown
2006
2009
2012
Jamestown
2006
2009
2012
North Providence
2007
2010
2013
Cumberland
2007
2010
2013
Charlestown
2007
2010
2013
East Greenwich
2008
2011
2014
Cranston
2008
2011
2014
Barrington
2008
2010
2014
Warwick
2009
2012
2015
Warren
2009
2012
2016
East Providence
2009
2012
2015
(ii) The implementation date for the schedule is December 31 of the stated year. Upon the
completion of the update and revaluation according to this schedule, each city and
town shall conduct a revaluation within nine (9) years of the date of the prior revaluation
and shall conduct an update of real property every three (3) years from the last revaluation.
Provided, that for the town of Bristol, the time for the first statistical update
following the 2010 revaluation shall be extended from 2013 to 2014 and said statistical
update shall be based on valuations as of December 31, 2014, and the first revaluation
following the December 31, 2014, and 2015 statistical revaluation shall be extended
from 2016 to 2019 and said revaluation shall be based on valuations as of December
31, 2018; and, that for the city of Woonsocket, the time of the first statistical
update following the 2017 revaluation shall be extended from 2020 to 2021, and the
statistical update shall be based on the valuations as of December 31, 2021; and,
that for the city of Warwick, the time for the second statistical update following
the 2015 revaluation shall be extended from 2021 to 2022 and said statistical update
shall be based on valuations as of December 31, 2022; and, that for the town of Johnston,
the time of the revaluation following the 2012 revaluation shall be extended from
2022 to 2023, and the statistical update shall be based on the valuations as of December
31, 2022; and, that for the town of West Greenwich, the time for a first statistical
update following the 2019 revaluation shall be extended from 2022 to 2023 and said
statistical update shall be based on valuations as of December 31, 2023; and, that
for the town of New Shoreham, the full evaluation nine (9) years following the 2012
revaluation based on the valuations of December 31, 2021, shall be extended to December
31, 2022, and be based on valuations as of December 31, 2022. Provided that for the
city of East Providence, the revaluation period as of the December 31, 2021, assessment
date shall be extended to the December 31, 2022, assessment date, with no additional
reimbursements by the state relating to the delay. Provided, that for the city of
Woonsocket, the time of the second statistical update following the 2017 revaluation
shall be extended from 2023 to 2024, and the statistical update shall be based on
the valuations as of December 31, 2024; and provided, further, that for the city of
Woonsocket, the full revaluation nine (9) years following the 2017 revaluation based
on the valuations of December 31, 2026, shall be extended to December 31, 2027, and
be based on valuations as of December 31, 2027, and the first statistical update shall
be based upon the valuations as of December 31, 2030, and the second statistical update
shall be based upon the valuations as of December 31, 2033.
(iii) Cities and towns shall not change the assessment of any property based on the purchase
price of the property after a transfer occurs except in accordance with a townwide
or citywide revaluation or update schedule; provided that, this prohibition shall
not apply to completed new real estate construction.
(b) No later than February 1, 1998, the director of the department of revenue shall promulgate
rules and regulations consistent with the provisions of this section to define the
requirements for the updates that shall include, but not be limited to:
(1) An analysis of sales;
(2) A rebuilding of land value tables;
(3) A rebuilding of cost tables of all improvement items; and
(4) A rebuilding of depreciation schedules. Upon completion of an update, each city or
town shall provide for a hearing and/or appeal process for any aggrieved person to
address any issue that arose during the update.
(c) The costs incurred by the towns and cities for the first update shall be borne by
the state in an amount not to exceed twenty dollars ($20.00) per parcel. The costs
incurred by the towns and cities for the second update shall be borne eighty percent
(80%) by the state (in an amount not to exceed sixteen dollars ($16.00) per parcel)
and twenty percent (20%) by the town or city, and in the third update and thereafter,
the state shall pay sixty percent (60%) of the update (not to exceed twelve dollars
($12.00) per parcel) and the town or city shall pay forty percent (40%); provided,
that for the second update and in all updates thereafter, that the costs incurred
by any city or town that is determined to be a distressed community pursuant to § 45-13-12 shall be borne eighty percent (80%) by the state and twenty percent (20%) by the
city or town for all updates required by this section.
(d) The office of municipal affairs, after consultation with the League of Cities and
Towns and the Rhode Island Assessors’ Association, shall recommend adjustments to
the costs formula described in subsection (c) of this section based upon existing
market conditions.
(e) Any property that is either exempt from the local property tax pursuant to § 44-3-3 or pays a city or town an amount in lieu of taxes is not required to have its values
updated pursuant to this section and the property is not eligible for the reimbursement
provisions of subsection (c) of this section. However, those properties that are exempt
from taxation and are eligible for state appropriations in lieu of property tax under
the provisions of § 45-13-5.1 are eligible for state reimbursement pursuant to subsection (c) of this section,
provided, that these properties were revalued as part of that city or town’s most
recent property revaluation.
(f) No city or town is required to conduct an update pursuant to this section unless the
state has appropriated sufficient funds to cover the state’s costs as identified in
subsection (c) of this section.
(g) Any city or town that fails to conduct an update or revaluation as required by this
section, or requests and receives an extension of the dates specified in this section,
shall receive the same amount of state aid under §§ 45-13-1, 45-13-5.1, and 45-13-12 in the budget year for which the new values were to apply as the city or town received
in state aid in the previous budget year; provided, however, if the new year’s entitlement
is lower than the prior year’s entitlement, the lower amount applies, except for the
town of New Shoreham for the fiscal year 2003.
(h) Any bill or resolution to extend the dates for a city or town to conduct an update
or revaluation must be approved by a two-thirds (â
”) majority of both houses of the
general assembly.