Land Value Tax Legality Atlas: Rhode Island

Last Researched: 03/21/2025

Is Land Value Tax Legal in Rhode Island?

Yes, though untested. Rhode Island does not have a uniformity clause in its state constitution but does require uniformity through statute. 

Key Provisions

There is no uniformity clause in Rhode Island’s state constitution. Rhode Island taxation laws dictate that there must be uniform assessments of real property, and allow cities to set different rates based on pre-defined classes of property type. 

• R.I. Gen. Laws § 44-5-12
  
  Uniform assessments
  
  “All real property subject to taxation shall be assessed at its full and fair cash value, as of December 31 in the year of the last update or revaluation, or at a uniform percentage thereof, not to exceed one hundred percent (100%), to be determined by the assessors in each town or city; provided, that…”

• R.I. Gen. Laws 44-5-11.8
  
  Property classifications that cities can establish at different assessment rates. 

Precedent

Rhode Island has granted a wide variety of exemptions to cities across the state such as allowing cities to enact larger homestead deductions and exemptions for households over 65. A list of exemptions can be found in Title 44 of the General Laws. The same precedent allows for a Rhode Island city to request for split-rate taxation, or universal building exemptions.

For more information about exploring LVT implementation in Rhode Island, please contact greg@landeconomics.org.