§ 44-5-20.2 — § 44-5-20.2. Pawtucket — Property tax classification — List of ratable property.

Rhode Island § 44-5-20.2

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-5: Levy and Assessment of Local Taxes

Text

§ 44-5-20.2. Pawtucket — Property tax classification — List of ratable property.

(a) Under the system of classification of taxable property adopted by the city of Pawtucket, all ratable property in the city of Pawtucket shall be classified by the assessor as follows:

(1) Class 1: all residential real estate that consists of not more than six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes that are owner-occupied;

(2) Class 2: all commercial and industrial real estate and all residential real estate that consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;

(3) Class 3: all ratable tangible personal property;

(4) Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title [repealed];

(5) Class 5: all residential real estate that consists of not more than five (5) dwelling units in which no units are owner-occupied. Class 5 includes all mobile and manufactured homes that are not owner-occupied.

(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.

Legislative History

P.L. 1984, ch. 11, § 1; P.L. 2000, ch. 38, § 1; P.L. 2025, ch. 33, § 1, effective June 4, 2025; P.L. 2025, ch. 34, § 1, effective June 4, 2025.