Statute: RI ST §§ 44-27-1 – 44-27-13. Taxation of Farm, Forest, and Open Space Land.
Purpose of Assessment: General conservation and the prevention of forced conversion to more intensive uses. RI ST § 44-27-1.
Method of Assessment: The value assigned each class of current use lands is based on the land’s potential to produce crops, and is periodically updated to reflect changes in economic conditions. The community administers the open space process locally, so standards may vary widely.
Application: Required for all current use programs.
Renewal: Must submit a certificate to the tax assessor each year affirming that the land still qualifies for special assessment in the program in which it is enrolled.
Area Requirements: Open space must be a parcel of ten acres or more or be designated as open space in the comprehensive community plan. § 44-27-1(3). Farmland must be a parcel of at least five acres, and forestland must be a parcel of at least ten acres.
Plan Requirements: No written plan or management is required for open space, unlike other current use programs.
Unique or Functional Characteristics
Other Current Use Programs: Forestland (RI ST § 44-27-4), farmland (RI ST § 44-27-3).