Rhode Island property tax appeals and assessments

Which state body hears appeals?

What if the assessor doesn't decide?

If the assessor has not decided by December 31, the appeal to the local tax board of review is due by January 31.

When are property tax appeal deadlines in Rhode Island?

In Rhode Island, a first appeal to the local tax assessor is due by November 15, and not sooner than 90 days after the first tax payment is due. Board of review: If you disagree with the assessor, appeal to the local tax board of review within 30 days of the assessor's decision, or by January 31 if the assessor has not decided by December 31.

Deadline rule

In Rhode Island, a first appeal to the local tax assessor is due by November 15, and not sooner than 90 days after the first tax payment is due.[1]

Deadline detailBoard of review

If you disagree with the assessor, appeal to the local tax board of review within 30 days of the assessor's decision, or by January 31 if the assessor has not decided by December 31.[1]

Who decides property tax appeals in Rhode Island?

In Rhode Island, a homeowner appeals first to the city or town tax assessor, then to the local tax board of review, and then by petition to the superior court. Rhode Island Superior Court: If the Providence tax board fails to act or the taxpayer is still aggrieved, the next step is a petition in Superior Court.

Appeal steps

In Rhode Island, a homeowner appeals first to the city or town tax assessor, then to the local tax board of review, and then by petition to the superior court.[2]

What the appeal is calledRhode Island Superior Court

If the Providence tax board fails to act or the taxpayer is still aggrieved, the next step is a petition in Superior Court.[1]

How is a property tax appeal filed in Rhode Island?

In Rhode Island, a property tax appeal may be filed by the assessed owner, a later buyer, the owner's administrator or executor, a tenant paying over half the taxes, or another person authorized by law (with an authorization form).

Who may file

In Rhode Island, a property tax appeal may be filed by the assessed owner, a later buyer, the owner's administrator or executor, a tenant paying over half the taxes, or another person authorized by law (with an authorization form).[3]

What evidence do Rhode Island review bodies accept?

Rhode Island's statewide appeal form lets an owner appeal for any reason, including overvaluation or an assessment out of line with other properties, and asks for comparable sales. In Rhode Island, the owner's opinion of value must reflect market sales as of the town's last revaluation or update, and failing to give the assessor requested information or an inspection within 30 days may cost the appeal.

Evidence accepted

Rhode Island's statewide appeal form lets an owner appeal for any reason, including overvaluation or an assessment out of line with other properties, and asks for comparable sales.[3]

Evidence rule

In Rhode Island, the owner's opinion of value must reflect market sales as of the town's last revaluation or update, and failing to give the assessor requested information or an inspection within 30 days may cost the appeal.[3]

Which exemptions exist in Rhode Island?

Rhode Island law exempts part of the assessed value of a qualifying veteran's (or unmarried surviving spouse's) property; the dollar amount is set for each city or town.

Veteran

Rhode Island law exempts part of the assessed value of a qualifying veteran's (or unmarried surviving spouse's) property; the dollar amount is set for each city or town.[4]

How does reassessment and equalization work in Rhode Island?

Rhode Island values real property as of December 31 of the year of the town's last revaluation or update; values do not follow the market in between. Rhode Island assesses real property at its full and fair cash value as of the last revaluation or update, or at a uniform percentage of it no higher than 100%.

Valuation date

Rhode Island values real property as of December 31 of the year of the town's last revaluation or update; values do not follow the market in between.[5]

Level of assessment

Rhode Island assesses real property at its full and fair cash value as of the last revaluation or update, or at a uniform percentage of it no higher than 100%.[5]

What other statewide rules apply in Rhode Island?

In Rhode Island, filing a property tax appeal does not stop collection; pay the tax as billed while the appeal is pending.

Paying the tax while you appeal

In Rhode Island, filing a property tax appeal does not stop collection; pay the tax as billed while the appeal is pending.[3]