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S3315
2026 -- S 3315
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LC006484
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By:
Senators Raptakis, Rogers, Burke, Appollonio, Valverde, Patalano,
Thompson, and Quezada
Date Introduced:
May 22, 2026
Referred To:
Senate Housing & Municipal Government
It is enacted by the General Assembly as follows:
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SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local
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Taxes" is hereby amended by adding thereto the following sections:
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44-5-20.30. Coventry -- Property tax classification, levy determination and valuation.
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(a) The assessor of the town of Coventry, on or before June 1 of each year, shall make full
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and fair cash valuation of each property class as identified in subsection (b) of this section and
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notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax
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levy to be apportioned each class of property and shall apply tax rates sufficient to produce the
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proportion of the total tax levy.
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(b) Classes of property.
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(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units; land
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classified as open space; and dwellings on leased land including mobile homes.
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(2) Class 2. Commercial and industrial real estate; residential properties containing partial
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commercial or business uses; and residential real estate of more than five (5) dwelling units.
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(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers
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subject in all respects to the requirements of § 44-5.3-3.
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44-5-20.31. Coventry -- Property tax classification -- Tax levy determination.
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The assessor shall provide to the town council a list containing the full and fair valuation
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of each property class, and with the approval of the town council, annually determine the percentage
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of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient
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to produce the proportion of the total tax levy.
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SECTION 2. This act shall take effect retroactively to December 31, 2025.
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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 authorize the town of Coventry to apportion the tax levy proportionately
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between residential and commercial properties.
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This act would take effect retroactively to December 31, 2025.
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