ORDINANCE NO. O-25-10

LEGAL NOTICE
CITY OF WARWICK
ORDINANCE NO. O-25-10

APPROVED June 17, 2025
Frank J. Picozzi MAYOR

AN ORDINANCE AMENDING SECTION 2-16 OF THE CODE OF ORDINANCES TO CODIFY THE CITY OF WARWICK’S TAX CLASSIFICATION PLAN PROVIDED IN R.I.G.L. § 44-5-67.1 THROUGH § 44-5-67.2

Be it ordained by the City of Warwick:

Section I: Chapter 2, Article I, Section 2-16 of the City of Warwick Code of Ordinances is hereby amended as follows:

Sec. 2-16. Tax classification plan.

(a) [Adopted.] In accordance with G.L. § 44-5-11.8, a tax classification plan is adopted as follows:

(1) The classes of property subject to taxation shall be limited to the four classes as defined in subsection (b).

(2) The effective tax rate applicable to any class shall not exceed the rate applicable to any other class by more than the maximum amount permitted under applicable state law.

(3) Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes.

(4) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to wholesale and retail inventory within class 3 as defined in subsection (b) are governed by G.L. § 44-3-29.1.

(5) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to motor vehicles within class 4 as defined in subsection (b) are governed by G.L. § 44-34.1-1.

(6) The provisions of G.L., title 44, ch. 35, relating to property tax and fiscal disclosure apply to the reporting of and compliance with the classification restrictions set forth herein.

(b) Classes of List of ratable property. In accordance with R.I.G.L. §44-5.67.1, all ratable property in the city of Warwick shall be classified by the assessor as follows:

(1) Class 1: Residential real estate consisting of no more than five dwelling units, land classified as open space, and dwellings on leased land including mobile homes.

(2) Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than five dwelling units.

(3) Class 3: All ratable tangible personal property.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by R.I.G.L., title 44, ch. 34.

(b) Property tax classification. In accordance with R.I.G.L. §44-5.67.2:

(1) The assessor of the city of Warwick, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation, and determine the assessed valuation of each property class.

(2) The assessor has the authority to apply different rates of taxation to each class and to determine the tax due and payable on the property; provided, that the rates are pursuant to an annual tax resolution approved in the same manner as is provided for budget approval in the city charter; provided, further, that the rate of taxation is uniform within each class.

(c) Ratio. For each tax year, Class 2 property rates shall not exceed a multiple of two times (2x) the rates of Class 1 property.

(d) Notwithstanding any provision to the contrary, all real property subject to taxation shall be assessed at its full and fair cash value as provided for in R.I.G.L. §44-5-12, and the tax roll shall be certified as provided in R.I.G.L. §44-5-22.

(c) Effective tax rates. Subject to the limitations set forth in subsection (a) hereinabove, the effective tax rate applicable to any class of property shall be uniform within each class and shall be determined by the city council annually pursuant to an annual tax resolution approved in the same manner and at the same time as is provided for budget approval in the City Charter.

(d) Effective dates. This section shall be effective immediately upon passage, provided, however, that this section shall cease to be effective on the date at which the next city-wide full revaluation occurring after July 1, 2007, is certified by the tax assessor.

Section II: This Ordinance shall take effect upon passage and publication as prescribed by law.

SPONSORED BY:     COUNCIL PRESIDENT SINAPI
ON BEHALF OF MAYOR PICOZZI

COMMITTEE:  ORDINANCE

Attest:
Lynn D’Abrosca, City Clerk