Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-5-57 — North Providence â Property tax classification â List of ratable property
Upon adoption of a system of classification of taxable property by the town of North
Providence, all ratable property in the town of North Providence shall be classified
by the assessor as follows:
(1) Class one: all motor vehicles and trailers subject to the excise tax created by chapter
34 of this title.
(2) Class two: all ratable tangible personal property.
(3) Class three: all residential real estate which consists of not more than five (5)
dwelling units.
(4) Class four: all commercial and industrial real estate and all residential real estate
which consists of six (6) or more dwelling units.
(5) Class five: owner-occupied mixed-use combination commercial and residential properties
with five (5) units or less, and that the total commercial portion of the structure
cannot occupy more than fifty percent (50%) of the entire square foot size of the
structure itself.
Source: official text