R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-5-1 (2026)

Powers of city or town electors to levy — Date of assessment of valuations

✓ current as of July 2026
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The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum. The tax shall be apportioned upon the assessed valuations pursuant to § 44-5-12 as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.

Notes of Decisions
Cited in 14 cases (1 in the last 5 years), 1965–2021 · leading case: Cabana v. Littler, 612 A.2d 678 (R.I. 1992).
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Cabana v. Littler, 612 A.2d 678 (R.I. 1992). · cites it 6× “…on four grounds: (1) that the tax was not authorized by the general taxing statutes, G.L.1956 (1988 Reenactment) § 44-5-1, § 44-34-1, and G.L. 1956 (1991 Reenactment) § 45-2-2; (2) that the tax exceeded authority granted in § 44-5-23; (3) that the city failed to comply…”
Cummings v. Shorey, 761 A.2d 680 (R.I. 2000). · cites it 3× “1956 § 44-5-1. The resolutions, however, were passed later than June 15 and provided due dates for the certifications later than June 15.”
First Bank & Trust Co. v. City of Providence, 827 A.2d 606 (R.I. 2003). · cites it 4× “The lien shall arise and attach as of the assessment of the taxes, as defined in § 44-5-1." This provision, the city contends, allows a real estate tax lien to automatically attach each assessment day without any further action by the tax assessor or any other official.”
Kargman v. Jacobs, 325 A.2d 543 (R.I. 1974). · cites it 2× “§ 1715 L(d)(3) (1964), as amended (Supp. V, 1965-69). [3] While we refer to plaintiffs' property as being assessed at its full and fair cash value, G.”
Maggiacomo v. DiVincenzo, 410 A.2d 1332 (R.I. 1980). · cites it 2× “1956 (1970 Reenactment) §44-5-1 and sec. 6.11 of the Cranston City Charter, adopted a resolution that levied a tax on all ratable real estate and tangible personal property located within the city.”
Ferland Corp. v. Bouchard, 626 A.2d 210 (R.I. 1993). “1956 (1988 Reenactment) § 44-5-1, valuations are assessed on December 31 of each year.”
Kargman v. Jacobs, 411 A.2d 1326 (R.I. 1980). “Under §44-5-1, valuations are assessed on the 31st day of December in each year, and taxes are then apportioned accordingly.”
Picerne v. Sylvestre, 324 A.2d 617 (R.I. 1974). “Said lien shall arise and attach as of the date of assessment of such taxes, as defined in §44-5-1. “Said lien shall terminate at the expiration of three (3) years thereafter, if the estate has in the meantime been alienated and the instrument alienating the same has been…”
City of Providence v. Killoran, 447 A.2d 369 (R.I. 1982). “General Laws 1956 (1980 Reenactment) § 44-5-1. The General Assembly in § 44-3-1 provided, however, that “[a]ll real property in the state, and all personal property belonging to the inhabitants thereof, * * * shall be liable to taxation unless otherwise specially provided.”
Brown & Sharpe Mfg. Co. v. Cote, 226 A.2d 814 (R.I. 1967). “1056, §44-5-1, the 31st day of December in each year at twelve o’clock .”
Antuono v. Faraone, 263 A.2d 111 (R.I. 1970). “The qualified voters “levy” a tax when they vote to impose it (§44-5-1), whereas a tax collector “levies” a tax when he forms a fixed mental intention to sell tax-delinquent property.”
Ask Props. v. Olobri, 565 A.2d 873 (R.I. 1989). “1956 (1988 Reenactment) § 44-5-1. 3 However, taxes that have been formally assessed on a given parcel of real estate are “unascertaina-ble” until the town’s financial officers have made the actual computations of the amount of taxes attributable to each parcel.”
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