{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-12.1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-12.1","heading":"Assessment of tangible personal property.","body":"(a) All tangible personal property subject to taxation shall be assessed for taxation based on the original purchase price (new or used) including all costs such as freight and installation. Assets will be classified and depreciated as defined in this section.\n(b) The following classification and depreciation table shall be used in determining the assessed value of tangible personal property.\nState of Rhode Island Tangible Property Classification\n\tClass I\tClass II\tClass III\nClass of Assets\tShort Life\tMid-Life\tLong Life\nAge\t1-5 yrs\t6-12 yrs\t13+ yrs\n1\t95\t95\t95\n2\t80\t90\t90\n3\t60\t80\t85\n4\t30\t70\t80\n5\t20\t60\t75\n6\t20\t50\t70\n7\t20\t40\t65\n8\t20\t30\t60\n9\t20\t30\t55\n10\t20\t30\t50\n11\t20\t30\t45\n12\t20\t30\t40\n13\t20\t30\t35\n14\t20\t30\t30\n15+\t20\t30\t30\nAssets Shall Not be Trended\n(c) Assets shall be classified on an annual basis by the Rhode Island Association of Assessing Officers’ Personal Property Committee based on the following table:\nINDUSTRY GROUP IN YEARS\tCLASS\nAgriculture machinery and equipment\tII\nAircraft and all helicopters\tII\nAmusement and theme parks\tII\nApparel and fabricated textile manufacturing\tII\nAutomobile repair shops\tII\nBakeries and confectionery production\tII\nBarber and beauty shops\tII\nBillboards\tIII\nBrewery equipment not used directly in manufacturing\tII\nCable television, headend facilities:\tII\n\tMicrowave systems\tII\n\tProgram origination\tII\n\tService and test\tII\n\tSubscriber connection and distribution\tII\nCanneries and frozen food production\tII\nCement processing\tIII\nChemical and allied production\tII\nClay products processing\tIII\nCold storage and ice-making equipment\tIII\nCold storage warehouse equipment\tII\nComputers, personal computers (PC), laptops, tablets, cellphones,\nmainframe/servers, peripherals, keyboard, mouse\tI\nCondiments, processing\tII\nConstruction equipment, general construction, backhoes,\nforklifts, loaders, cranes, unregistered vehicles\tII\nDairy products processing\tII\nData handling equipment, except computers\tII\n\tprinters, copiers, bridges, routers and gateways\tII\nDistilling\tII\nElectrical equipment not used in manufacturing\tII\nElectronic equipment\tII\nFabricated metal products/special tools\tII\nFishing equipment, excluding boats and barges, lines, nets\tI\nFood and beverage production\tII\nFur processing\tII\nGas distribution, total distribution equipment\tIII\nGlass and glass products/special tools\tII\nGrain and grain mill products processing\tIII\nGypsum products\tIII\nHand tools\tII\nHospital furnishings and equipment\tII\nHotel and motel furnishings and equipment\tII\nJewelry products and pens\tII\nKnitwear and knit products, ex, work uniforms\tI\nLaundry equipment\tII\nLeather and leather products\tII\nLogging, timber cutting\tII\nMarine construction\tII\nMeatpacking\tII\nMedical and dental supply production\tII\nMetalworking machinery processing\tII\nMining and quarrying\tII\nMotion picture and television production\tII\nMotor vehicle and parts/special tools\tII\nOffice furniture and equipment\tII\nOptical lenses and instrument processing\tII\nPaints and varnishes\tI\nPetroleum refining\tIII\n\tpipeline transportation\tIII\nPlastics manufacturing\tI/II\nPlastic products processing/special tools\tII\nPrimary metals production, nonferrous and foundry products\tIII\n\tspecial tools\tIII\nPrimary steel mill products\tIII\nPrinting and publishing\tII\nProfessional and scientific instruments\tII\nRadio and television, broadcasting\tII\nRailroad transportation equipment\tII\n\tlocomotive\tII\nRecreation and amusement\tII\nRetail trades, fixtures and equipment\tII\nResidential furniture\tII\nRestaurant and bar equipment\tII\nRestaurant equipment, fast foods\tII\nRubber products processing/special tools\tII\nSawmills, permanent/portable\tII\nService establishments\tII\nShip and boat building equipment/special tools\tII\nSoft drink processing and bottling\tII\nStone products processing\tIII\nTelecommunications, local and interstate\tII\n\tanalog switching\tII\n\tcircuit, digital, analog, optic\tII\n\tinformation/origination equipment\tI/II\n\tsmart phones\tI\n\tmetallic cable\tIII\n\tfiber cable, poles, conduit\tIII\n\tall other equipment\tII\nTelecommunications, cellular\n\tanalog/digital switching\tII\n\tradio frequency channel and control\tII\n\tpower equipment\tII\n\tantennae\tII\n\ttowers\tIII\n\ttransmission equipment\tII\n\tcellular phones\tI\nTextile products, including finishing and dyeing\tII\n\tyarn, thread and woven fabrics\tII\nTheater equipment\tII\nUtilities/power production\tIII\n\tgeneration, transmission, or distribution equipment\tIII\nWaste reduction and resource recovery\tII\nWater transportation\tIII\n\tvessels, barges and tugs\tIII\nWater utilities\tIII\nWharves, docks and piers\tIII\nWholesale trade fixtures and equipment\tII\nWood products and furniture manufacturing\tII\n(d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be categorized as class II.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-12.1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:19Z","sha256":"1f8150c1ae3aacf3a5f1043d7e54aa6afd806b0543d0e5412ad17eb78d62c310","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-5-12","next":"us-ri/r.i.-gen.-laws-44-5-12.2"},"notice":"GroundRules: Original legal text. Not legal advice."}