2023 -- H 6292 SUBSTITUTE A
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S TATE OF RHODE IS LAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Representatives McNamara, Shekarchi, Bennett, Vella-Wilkinson, and
Shanley
Date Introduced: April 19, 2023
Referred To: House Municipal Government & Housing
(by request)
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-5-67.2 of the General Laws in Chapter 44-5 entitled "Levy and 1
Assessment of Local Taxes" is hereby amended to read as follows: 2
44-5-67.2. Warwick — Property tax classification — Duties of assessor. 3
The assessor of the city of Warwick, on or before June 15 of each year, shall make a full 4
and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, 5
subject to taxation, and determine the assessed valuation of each property class. The assessor has 6
the authority to apply different rates of taxation to each class and to determine the tax due and 7
payable on the property; provided, that the rates are pursuant to an annual tax resolution approved 8
in the same manner as is provided for budget approval in the city charter; provided, further, that 9
the rate of taxation is uniform within each class; and provided, further, that for each year, Class 1 10
property tax rates shall not be less than seventy-five percent (75%) fifty-seven percent (57%) of 11
class two (2) Class 2 property tax rates. 12
SECTION 2. This act shall take effect upon passage and shall apply retroactively to the 13
December 31, 2022 assessment. 14
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
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This act would amend the city of Warwick's ratio of Class 1 and Class 2 property tax rates 1
by reducing the minimum ratio of the Class 1 property tax rates from seventy-five percent (75%) 2
to fifty-seven percent (57%) of Class 2 property tax rates. 3
This act would take effect upon passage and would apply retroactively to the December 4
31, 2022 assessment.5
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