Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-5-11.9 — West Warwick â Residential real estate classification
(a) Notwithstanding any limitation, condition or any other provision to the contrary contained
within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification
tax-rates for each of the following classification:
(b) Classes of Property:
(1) Single-family homes, condominiums, residential real estate consisting of no more than
two (2) dwelling units (one of which is owner occupied), land classified as open space,
and dwellings on leased land including mobile homes;
(2) Residential real estate containing between two (2), three (3), four (4), and five
(5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;
(3) Residential real estate containing six (6) or more dwelling units, and properties
containing partial commercial or business uses with six (6) or more dwelling units;
(4) Commercial and industrial real estate, and residential properties containing partial
commercial or business uses, with five (5) or less dwelling units; and
(5) Two (2) separate and distinct tax classification tax-rates for personal property described
as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.
Source: official text