R.I. Gen. Laws § 44-5-13.2.3 — Warwick — Assessment and taxation of certain improvements to real estate

Notwithstanding any other provisions of this chapter, the owner of any building or
dwelling in the city of Warwick consisting of one to three (3) family units, the building
also being the owner’s principal place of residence, who makes any improvements or
additions to the building in an amount not exceeding fifteen thousand dollars ($15,000),
as may be determined by the tax assessor of the city of Warwick, is exempt from the
assessment of property taxes on those improvements or additions until the next general
municipal revaluation of property values in 1997. As used in this section, “residence”
means a voting address. The property owner shall supply all necessary plans to the
building official of the city of Warwick for the improvements or addition and shall
pay all requisite building and other permit fees as are then required by law. The
provisions of this section do not apply to any commercial building or structure.