ARTICLE IV. - PROPERTY TAX ON RATABLE REAL ESTATE AND TANGIBLE PERSONAL PROPERTY AND EXCISE TAX ON REGISTERED MOTOR VEHICLES AND TRAILERS

Part of the Code of Ordinances of East Providence, RI.

Local law · 2,200 sections

The text

Sec. 16-50. - Assessment.#

That the Council of the City of East Providence hereby orders the assessment and collection of a tax on ratable real estate and tangible personal property in a sum not more than $122,918,382.00. Said tax is for ordinary expenses, for the payment of interest and indebtedness, in whole or in part, of said city, and for other purposes authorized by law.

The tax assessor shall assess and apportion said tax on the inhabitants and ratable property of said city as of the 31st day of December, 2025 at twelve o'clock Eastern Standard Time, according to law, and shall on completion of said assessment, date and sign same and shall make out and certify to the Tax Collector of the City of East Providence, who is charged with the duties for the collection of taxes, on or before the 15th day of June, 2026 a complete list of the names of the persons taxed and of the total value of all the real estate and tangible personal property assessed against each person, and also the total amount assessed against each person on said real estate and tangible personal property, opposite the name of the person or persons assessed. Upon receipt of the certified tax list by the tax collector, she shall proceed and collect said tax on the persons and estates liable thereof; said tax shall be due and payable on and between the 1st day of June 2026 and the 1st day of July, 2026 and provided further that if said tangible personal property and/or real estate taxes are paid in full on or before the 1st day of July, 2026, a discount of one and one half percent of the total taxes on said tangible personal property and real estate shall be granted, and all taxes remaining unpaid on the 1st day of July, 2026 shall carry until collected a penalty at the rate of twelve percent per annum from the 1st day of June, 2026 upon said unpaid tax, however, said taxes may be paid in four installments; the first installment of twenty-five percent on or before the 1st day of July, 2026, the second installment twenty-five percent on or before the 1st day of September, 2026, the third installment of twenty-five percent on or before the 1st day of December, 2026 and the fourth installment of twenty-five percent on or before the 1st day of March, 2027.

Each installment of taxes if paid on or before the last day of each installment period successively in order shall be free from any charge of interest and shall include an additional seven business day grace period after the last due date of each installment.

If any succeeding installment of taxes is not paid by the last date of the respective unpaid balance period or periods as they occur and after the seven business day grace period, then the whole tax or remaining unpaid balance of the taxes as the case may be shall immediately become due and payable and carry until collected a penalty at the rate of twelve percent, per annum.

If any payment of taxes is made by check or electronic fund transfer (EFT) and said check is returned unpaid or said EFT is rejected and the city is assessed a fee from its bank for said bounced check/rejected EFT, a fee in the amount of $25.00 for a bounced check and a fee in the amount of $15.00 for a rejected EFT shall be due and owing by said taxpayer and said payment amount shall be added to the bill due and owing by the taxpayer.

(Ch. 38, § I, 11-10-98; Ch. 433, § I, 11-6-07; Ch. 493, § I, 11-3-09; Ch. 505, § I, 5-18-10; Ch. 515, § I, 10-19-10; Ch. 614, § I, 10-21-14; Ch. 648, § I, 4-19-16; Ch. 658, § I, 10-18-16; Ch. 663, § I, 1-3-17; Ch. 820, § I, 10-19-21; Ch. 907, § I, 10-2-23; Ch. 926, § 1, 10-15-24; Ch. 954, § I, 11-4-25)

Sec. 16-51. - Collection.#

The budget commission of the City of East Providence hereby orders the assessment and collection of a tax on ratable real estate, tangible personal property and an excise tax on registered motor vehicles and trailers in a sum not more than $99,336,000.00 nor less than $98,336,000.00. Said tax is for ordinary expenses, for the payment of interest and indebtedness, in whole or in part, of said city, and for other purposes authorized by law.

Further, the budget commission of the City of East Providence hereby establishes amounts per $1,000.00 of assessed value for FY 2012 for ratable real estate, tangible personal property and an excise tax on registered motor vehicles and trailers as follows: FY 2011 FY 2012

Initial* FY 2012

Revised Change to

Initial

Residential $20.09 $20.79 $20.74 ($0.05)

Commercial/

Industrial/

Mixed-Use 22.25 23.02 22.94 (0.08)

Motor Vehicle 37.10 37.10 37.10 (0.00)

Tangible 49.59 51.32 51.19 (0.13)

*FY 2012 Initial estimates included in the FY 2012 Budget passed by the city council on October 25, 2011.

(Ch. 38, § I, 11-10-98; Ch. 433, § I, 11-6-07; Ch. 493, § I, 11-3-09; Ch. 515, § I, 10-19-10; Ch. 554, § I, 4-17-12; Ch. 556-A, § 2, 5-17-12)

Sec. 16-52. - Collection of unpaid taxes by levy upon sale of real estate.#

Any of said taxes not paid on or before the first day of March, 2012 shall forthwith be collected by levy upon the sale of real estate upon which it is assessed and by that or other due process of law in case of assessment upon personal property.

(Ch. 38, § II, 11-10-98; Ch. 433, § II, 11-6-07; Ch. 493, § II, 11-3-09; Ch. 515, § II, 10-19-10)

Sec. 16-53. - Maximum levy.#

(a)

Beginning in fiscal year 2007, the city may not levy a tax in an amount more than three and one-half percent in excess of the amount levied and certified by the city for the prior year. The amount levied by the city is deemed to be consistent with the three and one-half percent levy growth cap if the tax rate is not more than 103.5 percent of the prior year's tax rate. In all years when a revaluation is not being implemented, a tax rate is deemed to be 103.5 percent or less of the prior year's tax rate if the tax on a parcel of real property, the value of which is unchanged for purpose of taxation, is no more than 103.5 percent of the prior year's tax on the same parcel of real property. In any year when a revaluation is being implemented, the tax rate is deemed to be 103.5 percent of the prior year's tax rate upon certification by the department of finance for the city.

(b)

The amount levied by the city may exceed the three and one-half percent increase only upon approval by a supermajority of four of the city council.

(c)

The amount levied by the city may exceed the percentage increase as specified in subsection (a) of this section if one of the following occurs:

(1)

The city forecasts or experiences a loss in total non-property tax revenues and the loss is certified by the director of finance.

(2)

The city experiences or anticipates an emergency situation, which causes or will cause the levy to exceed this percentage increase specified in subsection (a). Without limiting the generality of the foregoing, an emergency shall be deemed to exist when the city experiences or anticipates health insurance costs, retirement contributions or utility expenditures which exceed the prior fiscal year's health insurance costs, retirement contributions or utility expenditures by a percentage greater than three times the percentage increase as specified in subsection (a) of this section.

(3)

The city forecasts or experiences debt services expenditures which exceed the prior year's debt service expenditures by an amount greater than the percentage increase as specified in subsection (a) of this section and which are the result of bonded debt issued in a manner consistent with general law or a special act.

(4)

The city experiences substantial growth in its tax base as the result of major new construction which necessitates either significant infrastructure or school housing expenditures by the city or a significant increase in the need for essential municipal services and such increase in expenditures or demand for services is certified by the director of finance.

(Ch. 403, § I, 10-3-06)

Sec. 16-54. - Waiver of the maximum levy.#

(a)

The purpose of this section is to ensure that the city council follows the highest standards of transparency regarding taxation when adopting its annual budget.

(b)

The State of Rhode Island has established a maximum levy for taxation by municipalities pursuant to G.L. 1956, § 44-5 et seq. Pursuant to G.L. 1956, § 44-5-2 (d), (e), a municipality may request a waiver from the maximum tax levy and impose a tax greater than the maximum levy but the state law requires an affirmative vote of at least four-fifths of the full membership of the governing body of the city.

(c)

The city council may not request a waiver to the maximum tax levy pursuant to G.L. 1956, § 44-5-2(d), (e) unless the request for the waiver is approved by a resolution passed by a four-fifths vote of the City of East Providence City Council. Further, the City of East Providence City Council may not exceed the maximum levy provided for in G.L. 1956, § 44-5-2 et seq. unless it is approved by resolution passed by a four-fifths vote of the city council. Said resolutions must specify the reasons the city council is seeking the waiver of the maximum tax levy and contain the specific amount by which the city council exceeds the maximum tax levy.

(d)

Said resolutions provided for in subsection (c) of this ordinance must be passed at a public hearing of the city council.

(Ch. 537, § I, 10-18-11)

Sec. 16-55. - Waiver of interest on overdue quarterly tax payments.#

(a)

The director of finance or his or her designee, acting in the capacity of tax collector for the city, shall authorize a waiver of the interest owed on one quarter's overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the resident:

(1)

The property subject to the overdue payment is the residence of the taxpayer and has been for at least five consecutive years.

(2)

The request for a waiver of interest is in writing, signed and dated by the taxpayer.

(3)

The taxpayer has made timely payments of taxes to the city for the five years immediately preceding the tax payment which is overdue. The burden of proof of timely payments shall be upon the taxpayer.

(4)

The bill for which the payment is overdue was issued less than two years prior to the date of the request for a waiver of interest.

(b)

In no event shall the waiver of interest on a tax bill exceed $500.00. Decisions of the finance director, or his or her designee acting in the capacity as tax collector, shall be in writing and recorded with the city. The notice of decision shall state the method to appeal an adverse decision by the finance director or designee. If the taxpayer receives an adverse decision, then within ten business days of the decision, the taxpayer may file a claim for reimbursement of the interest with the city council.

(c)

Any request for a waiver of taxes which meets the criteria established by this ordinance shall be granted by the city pursuant to G.L. § 44-5-8.1(c).

(Ch. 791, § I, 11-10-20)

Sec. 16-56. - One-time tax amnesty period-real property tax payments.#

(a)

In accordance with R.I.G.L. §44-5-8.6, entitled "East Providence—Tax Amnesty Period—Real Property Tax Payments" or as such may be renumbered but having the same title, the City of East Providence by and through enactment of this Ordinance, does hereby authorize a sixty-day period during fiscal year 2023 whereby a waiver of interest and penalties in an amount not to exceed $10,000.00 on overdue real property tax payments may be made if the request for a waiver of interest and penalties is:

(1)

In writing, on a designated form created by the tax assessor; and

(2)

Such form shall be signed, dated, and submitted to the tax collector by the taxpayer within the sixty-day waiver period beginning August 15, 2023 and ending October 14, 2023, and

(3)

The taxpayer must pay all delinquent and/or overdue taxes in full, and the taxpayer must pay all other remaining taxes, penalties and interest that remain due and owing above and beyond the grant of a $10,000.00 waiver, and all such payments must be made in full during the amnesty period.

(b)

In accordance with R.I.G.L. §44-5-8.6(b), the tax assessor shall provide the city council with a report at the conclusion of the amnesty period which shall include a copy of the applications and shall further specify whether or not the tax assessor made the decision to grant amnesty in accordance with R.I.G.L. §44-5-8.6(b) and (c).

(c)

Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.

(Ch. 883, § I, 7-18-23)

Sec. 16-57. - One-time tax amnesty period-tangible and motor vehicle taxes.#

(a)

In accordance with R.I.G.L. §44-5-8.6, entitled "East Providence—Tax Amnesty Periods—Tangible and motor vehicle taxes" or as such may be renumbered but having the same title, the City of East Providence by and through enactment of this ordinance, does hereby authorize a sixty-day (60) period during fiscal year 2023 whereby a waiver of interest and penalties on overdue tangible and/or motor vehicle tax payments may be made if the request for a waiver of interest and penalties is:

(1)

In writing, on a designated form created by the tax assessor; and

(2)

Such form shall be signed, dated, and submitted to the tax collector by the taxpayer within the sixty-day (60) waiver period beginning August 15, 2023 and ending October 14, 2023, and

(3)

The tax assessor may grant amnesty in whole or in part, and

(4)

The taxpayer must pay all delinquent and/or overdue taxes in full, and the taxpayer must pay all other remaining taxes, penalties and interest that remain due and owing, and all such payments must be made in full during the amnesty period.

(b)