2025 -- H 6123
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S T A T E O F R H O D E I S L A N D
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2025
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A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Representatives Voas, Giraldo, and Alzate
Date Introduced: March 21, 2025
Referred To: House Municipal Government & Housing
It is enacted by the General Assembly as follows:
SECTION 1. Sections 44-5-20.02 of the General Laws in Chapter 44-5 entitled "Levy and 1
Assessment of Local Taxes" is hereby amended to read as follows: 2
44-5-20.02. Central Falls — Property tax classification — List of ratable property. 3
(a) Notwithstanding any provision within § 44-5-11.8 to the contrary, on or before June 1, 4
except in 1990, in which case the time is thirty (30) days after June 1, 1990, the assessor in the city 5
of Central Falls, after certification for classification, shall submit to the director of revenue a list 6
containing the true, full, and fair cash value of the ratable estate and motor vehicles and shall 7
classify and provide a tax rate for the property according to the following use: 8
(1) “Class 1” includes residential property which is owner-occupied dwellings of no more 9
than five (5) units and which is property used or held for human habitation, including rooming 10
houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating 11
on a non-transient basis. Eligibility for the owner-occupied tax classification shall be determined 12
by compliance with § 44-3-34 and relevant city ordinances. This property includes accessory land, 13
buildings, or improvements incidental to the habitation and used exclusively by the residents of the 14
property or their guests. This property does not include a hotel, motel, commercial, or industrial 15
property. 16
(2) “Class 2” includes residential property which is owner-occupied dwellings of more than 17
five (5) units and non-owner-occupied dwellings, including properties for mixed use as residential 18
and commercial properties, and which is property used or held for human habitation, including 19
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rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, 1
and eating on a non-transient basis. This property includes accessory land, buildings, or 2
improvements incidental to the habitation and used exclusively by the residents of the property or 3
their guests. This property includes open space including “farmland,” “forestland,” and “open space 4
land” as defined in accordance with § 44-27-2. This property does not include a hotel, motel, 5
commercial, or industrial property. 6
(3) “Class 3” includes personal property, previously subject to tax, and includes all goods, 7
chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws 8
of the United States or of this state. 9
(4) “Class 4” includes every vehicle and trailer registered under chapter 3 of title 31. 10
(5) “Class 5” includes property used commercially, including the commercial portion of 11
properties for mixed use as residential and commercial properties or for industrial manufacturing. 12
(b) The city of Central Falls may, by ordinance adopted by the city council, provide for tax 13
classification of property and tax rates in the city of Central Falls based on the five (5) classes 14
outlined in subsection (a) of this section. 15
(c) The effective tax rate for Class 2 shall not exceed by two (2) times, the effective tax 16
rate for Class 1; the effective tax rate for Class 5 shall not exceed by three (3) times, the effective 17
tax rate for Class 1; and the effective tax rate for Class 3 shall not exceed by four (4) times, the 18
effective tax rate for Class 1 remain at the fixed rate of thirty-eight dollars and thirty-three cents 19
($38.33) per one thousand dollars ($1,000) that was present at the passage of § 44-5-12.2. 20
SECTION 2. This act shall take effect upon passage. 21
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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 define Class 5 property to include the commercial portion of mixed use 1
properties and fix the tax rate for Class 3 property at thirty-eight dollars and thirty-three cents 2
($38.33) per one thousand dollars ($1,000). 3
This act would take effect upon passage. 4
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