Rhode Island 2023 Regular Session

Rhode Island House Bill H6486 Compare Versions

Only one version of the bill is available at this time.

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5	5	2023 -- H 6486
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7	7	LC003133
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9	9	S TATE OF RHODE IS LAND
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2023
12	12	____________
13	13
14	14	A N A C T
15	15	RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
16	16	Introduced By: Representatives Casey, Phillips, and J. Brien
17	17	Date Introduced: June 06, 2023
18	18	Referred To: House Municipal Government & Housing
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21	21	It is enacted by the General Assembly as follows:
22	22	SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1
23	23	Taxes" is hereby amended by adding thereto the following section: 2
24	24	44-5-13.41. Woonsocket -- Assessment and taxation of new real estate construction. 3
25	25	(a) Completed new construction of real estate, including manufactured homes or dwellings 4
26	26	or living units on leased land, in the city of Woonsocket completed after any assessment date is 5
27	27	liable for the payment of municipal taxes from the date the certificate of use and occupancy is 6
28	28	issued or the date on which the new construction is first used for the purpose for which it was 7
29	29	constructed, whichever is the earlier, prorated for the assessment year in which the new 8
30	30	construction is completed. The prorated tax is computed on the basis of the applicable rate of tax 9
31	31	with respect to the property, including the applicable rate of tax in any tax district in which the 10
32	32	property is subject to tax following completion of the new construction, on the date the property 11
33	33	becomes liable for the prorated tax in accordance with this section. 12
34	34	(b) The building official issuing the certificate shall, within ten (10) days after issuing the 13
35	35	certificate, notify the assessor in writing of the issuance of the certificate of use and occupancy. 14
36	36	(c)(1) Not later than ninety (90) days after receipt by the assessor of the notice from the 15
37	37	building official or after a determination by the assessor that the new construction is being used for 16
38	38	the purpose for which it was constructed, the assessor shall determine the increment by which the 17
39	39	assessment for the completed construction exceeds the assessment on the tax roll for the 18
40	40	immediately preceding assessment date. The assessor shall prorate that amount from the date of 19
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43	43	LC003133 - Page 2 of 3
44	44	issuance of the certificate of use and occupancy or the date on which the new construction was first 1
45	45	used for the purpose for which it was constructed, as the case may be, to the assessment date 2
46	46	immediately following and shall add the increment as so prorated to the tax roll for the immediately 3
47	47	preceding assessment date and shall within five (5) days notify the record owner as appearing on 4
48	48	the tax roll and tax collector of the additional assessment. 5
49	49	(2) In a property revaluation year, the assessor shall determine the increment by which the 6
50	50	assessment for the completed construction exceeds the assessment on the tax roll for the 7
51	51	immediately preceding assessment date, shall prorate that amount from the date of issuance of the 8
52	52	certificate of use and occupancy or the date on which the new construction was first used for the 9
53	53	purpose for which it was constructed, to the assessment date immediately following, and shall add 10
54	54	the increment as prorated to the tax roll for the immediately preceding assessment date not later 11
55	55	than forty-five (45) days after the date the tax roll is certified, or forty-five (45) days after receipt 12
56	56	by the assessor of the notice from the building official or after a determination by the assessor that 13
57	57	the new construction is being used for the purpose for which it was constructed. 14
58	58	(d) Any person claiming to be aggrieved by the action of the assessor under this section 15
59	59	may appeal to the assessment board of review within sixty (60) days from notification of the 16
60	60	additional assessment or to superior court as provided. 17
61	61	(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is 18
62	62	received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the 19
63	63	owner based upon an amount prorated by the assessor. The tax is due and payable and collectible 20
64	64	as other municipal taxes and subject to the same liens and processes of collection; provided that, 21
65	65	the tax is due and payable in an initial or single installment due and payable not sooner than thirty 22
66	66	(30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular 23
67	67	installments, as they are due and payable, and the several installments of a tax so due and payable 24
68	68	are equal. 25
69	69	(f) Nothing in this section authorizes the collection of taxes twice in respect of the land 26
70	70	upon which the new construction is located. 27
71	71	(g) This section applies only to taxes levied and property assessed in the city of 28
72	72	Woonsocket. 29
73	73	SECTION 2. This act shall take effect upon passage. 30
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80	80	EXPLANATION
81	81	BY THE LEGISLATIVE COUNCIL
82	82	OF
83	83	A N A C T
84	84	RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
85	85	***
86	86	This act would allow the city of Woonsocket to reassess taxes on a prorated basis for new 1
87	87	construction from the issuance date of the certificate of use and occupancy or the date on which the 2
88	88	new construction is first used for the purpose for which it was constructed, whichever is the earlier. 3
89	89	This act would take effect upon passage. 4
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91	91	LC003133
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