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City of Pawtucket, RI
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Part II General Legislation
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Chapter 363 Taxation
Chapter 363
Taxation
[HISTORY: Adopted by the Council of the City of Pawtucket as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Deputy Director of Finance — See Ch.
50
, Art.
VI
.
Article I
Exemption for Disabled Persons
§ 363-1
Amount of exemption.
§ 363-2
Additional nature of exemption.
§ 363-3
(Reserved)
Article II
Exemption for Blind Persons
§ 363-4
Amount of exemption.
§ 363-5
Additional nature of exemption.
§ 363-6
(Reserved)
Article III
Exemptions for Veterans
§ 363-7
Amount of exemption.
§ 363-8
Additional nature of exemption.
§ 363-9
(Reserved)
Article IV
Exemption for Senior Citizens
§ 363-10
Amount of exemption.
§ 363-11
Certain income-bearing property excluded.
§ 363-12
Residences of certain professional persons excluded.
§ 363-13
Certain multiple dwellings excluded.
§ 363-14
Additional nature of exemption.
§ 363-15
(Reserved)
§ 363-16
(Reserved)
§ 363-17
(Reserved)
Article V
Exemption for Handicapped Persons
§ 363-18
Amount of exemption.
§ 363-19
Additional nature of exemption.
§ 363-20
(Reserved)
Article VI
Exemption for Gold Star Parents
§ 363-21
Amount of exemption.
§ 363-22
Additional nature of exemption.
§ 363-23
(Reserved)
Article VII
Exemption for POWs
§ 363-24
Amount of exemption.
§ 363-25
Additional nature of exemption.
§ 363-26
Authority to grant exemption.
Article VIII
Delinquent Property Taxes
§ 363-27
Waiver of interest on overdue tax payments.
§ 363-28
(Reserved)
§ 363-29
(Reserved)
§ 363-30
(Reserved)
§ 363-31
(Reserved)
§ 363-32
When penalty not imposed.
Article IX
Historic Building Valuation Reduction
§ 363-33
Definitions.
§ 363-34
Adjustments to valuations.
§ 363-35
When effective.
Article X
Exemption for Vehicles Adapted for Disabled
§ 363-36
Exemption granted.
§ 363-37
Number of vehicles.
§ 363-38
Subsequent exemptions to same person.
§ 363-39
(Reserved)
Article XI
Exemption or Stabilizing of Taxes on Qualifying Property Located in the City of Pawtucket
§ 363-40
Definitions.
§ 363-41
Purpose.
§ 363-42
Eligible property.
§ 363-42.1
Stabilization schedule.
§ 363-42.2
Application procedure.
§ 363-42.3
Continued entitlement to tax stabilization benefits.
Article XII
Exemptions for Improvements to Owner-Occupied Dwellings of Up to Five Units
§ 363-43
Exemption allowed.
§ 363-44
Eligibility.
§ 363-45
Qualifying alterations and improvements.
§ 363-46
Exclusions.
§ 363-47
Application.
§ 363-48
Termination.
§ 363-49
Appeal.
§ 363-50
Property subject to revaluation.
§ 363-51
No exemption for previously issued building permits.
Article XIII
Delinquent Real Estate, Tangible and Excise Taxes
§ 363-52
Late payment, interest and penalties.
Article XIV
Real Estate Nonutilization Tax
§ 363-53
Establishment.
§ 363-54
Definitions.
§ 363-55
Imposition.
§ 363-56
Exemptions.
§ 363-57
Property ceasing to be subject to tax.
§ 363-58
Appeals.
Article XV
Exemption for Property in Historic Zones
§ 363-59
Amount of exemption; entitlement.
§ 363-60
Additional nature of exemption.
Article XVI
Applying for Exemptions
§ 363-61
Authority to grant exemption.
§ 363-62
Filing of application.
§ 363-63
Termination of exemption.
§ 363-64
Deadline for acceptance of applications.
Article XVII
Review by City Council
§ 363-65
Periodic review.
Article XVIII
Property Tax Classification
§ 363-66
List of ratable property.
§ 363-67
Duties of Assessor and Finance Director.
§ 363-68
Tax levy determination.
§ 363-69
Compliance with state law.
Article XIX
Waiver of Interest for Motor Vehicle and Tangible Taxes
§ 363-70
Authorization; amount; circumstances.
§ 363-71
List of waivers.
§ 363-72
Change of rate.
Article XX
Property Tax Stabilization Program
§ 363-73
Definitions.
§ 363-74
Purpose.
§ 363-75
Eligible property.
§ 363-76
Five-year administrative tax stabilization program.
§ 363-77
Application procedure for five-year administrative tax stabilization.
§ 363-78
Ten-Year Tax Stabilization Program.
§ 363-79
Extended stabilization schedule.
§ 363-80
Application procedure for ten-year tax stabilization.
§ 363-80.1
Fifteen-Year Tax Stabilization Program.
§ 363-80.2
Extended stabilization schedule.
§ 363-80.3
Twenty-Year Tax Stabilization Program.
§ 363-80.4
Extended stabilization schedule.
Article XXI
Exemption for Property Owned by Pawtucket Redevelopment Agency
§ 363-81
Exemption granted.