ARTICLE II. - PROPERTY TAX CLASSIFICATION SYSTEM
Part of the Code of Ordinances of Central Falls, RI.
The text
Footnotes:
--- (2) --- State Law reference— Power to tax property, G.L. 1956, § 45-2-2.
Sec. 34-19. - Established.#
Pursuant to G.L. 1956, § 44-5-20.01-04, there is hereby established a property tax classification system in the city. (1)
"Class 1" includes residential property which is owner-occupied dwellings of no more than five units and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a nontransient basis. Eligibility for the owner-occupied tax classification shall be determined by compliance with G.L. 1956, § 44-3-34 and relevant city ordinances. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property does not include a hotel, motel, commercial, or industrial property.
(2)
"Class 2" includes residential property which is owner-occupied dwellings of more than five units and nonowner-occupied dwellings, including the residential portion of properties for mixed use as residential and commercial properties, and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a nontransient basis. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property includes open space including "farmland," "forestland," and "open space land" as defined in accordance with G.L. 1956, § 44-27-2. This property does not include a hotel, motel, commercial, or industrial property.
(3)
"Class 3" includes personal property, previously subject to tax, and includes all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state.
(4)
"Class 4" includes every vehicle and trailer registered under chapter 3 of title 31.
(5)
"Class 5" includes property used commercially, including the commercial portion of properties for mixed use as residential and commercial properties, or for industrial manufacturing.
The tax rate for Class 2 shall not exceed by two times, the tax rate for Class 1; the tax rate for Class 5 shall not exceed by three times, the tax rate for Class 1; and the tax rate for Class 3 shall remain at the fixed rate of $38.33 per $1,000.00 that was present at the passage of G.L. 1956, § 44-5-12.2.
(Code 1994, § 36-26; Ord. of 2-19-1991, § I; Ord. of 6-9-2025(1), § 1)