Rhode Island 2025 Regular Session

Rhode Island House Bill H6043 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3
4	4
5	5	2025 -- H 6043
6	6	========
7	7	LC002311
8	8	========
9	9	S T A T E O F R H O D E I S L A N D
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2025
12	12	____________
13	13
14	14	A N A C T
15	15	RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
16	16	Introduced By: Representative Alex S. Finkelman
17	17	Date Introduced: March 07, 2025
18	18	Referred To: House Municipal Government & Housing
19	19
20	20
21	21	It is enacted by the General Assembly as follows:
22	22	SECTION 1. Sections 44-5-12, 44-5-15, 44-5-16, 44-5-17, 44-5-26 and 44-5-30 of the 1
23	23	General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" are hereby amended 2
24	24	to read as follows: 3
25	25	44-5-12. Assessment at full and fair cash value. 4
26	26	(a) All real property subject to taxation shall be assessed at its full and fair cash value, as 5
27	27	of December 31 in the year of the last update or revaluation, statistical revaluation or update thereto, 6
28	28	or at a uniform percentage thereof, not to exceed one hundred percent (100%), with such value to 7
29	29	be determined by the assessors in each town or city; provided, that. There shall be no adjustment 8
30	30	to an assessment because of an increase or decrease in such value as a result of market forces in 9
31	31	years when there is no revaluation, statistical revaluation or update thereto. It is further provided 10
32	32	that: 11
33	33	(1) Any residential property encumbered by a covenant recorded in the land records in 12
34	34	favor of a governmental unit or the Rhode Island housing and mortgage finance corporation 13
35	35	restricting either or both the rents that may be charged or the incomes of the occupants shall be 14
36	36	assessed and taxed in accordance with § 44-5-13.11; 15
37	37	(2) In assessing real estate that is classified as farmland, forest, or open space land in 16
38	38	accordance with chapter 27 of this title, the assessors shall consider no factors in determining the 17
39	39	full and fair cash value of the real estate other than those that relate to that use without regard to 18
40	40	neighborhood land use of a more intensive nature; 19
41	41
42	42
43	43	LC002311 - Page 2 of 15
44	44	(3) Warwick. The city council of the city of Warwick is authorized to provide, by 1
45	45	ordinance, that the owner of any dwelling of one to three (3) family units in the city of Warwick 2
46	46	who makes any improvements or additions on his or her principal place of residence in the amount 3
47	47	up to fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of 4
48	48	Warwick, is exempt from reassessment of property taxes on the improvement or addition until the 5
49	49	next general citywide reevaluation of property values by the tax assessor. For the purposes of this 6
50	50	section, “residence” is defined as voting address. This exemption does not apply to any commercial 7
51	51	structure. The property owner shall supply all necessary plans to the building official for the 8
52	52	improvements or addition and shall pay all requisite building and other permitting fees as now are 9
53	53	required by law; and 10
54	54	(4) Central Falls. The city council of the city of Central Falls is authorized to provide, by 11
55	55	ordinance, that the owner of any dwelling of one to eight (8) units who makes any improvements 12
56	56	or additions to his or her residential or rental property in an amount not to exceed twenty-five 13
57	57	thousand dollars ($25,000), as determined by the tax assessor of the city of Central Falls, is exempt 14
58	58	from reassessment of property taxes on the improvement or addition until the next general citywide 15
59	59	reevaluation of property values by the tax assessor. The property owner shall supply all necessary 16
60	60	plans to the building official for the improvements or additions and shall pay all requisite building 17
61	61	and other permitting fees as are now required by law. 18
62	62	(5) Tangible property shall be assessed according to the asset classification table as defined 19
63	63	in § 44-5-12.1. Renewable energy resources shall only be taxed as tangible property under § 44-5-20
64	64	3(c) and the real property on which they are located shall not be reclassified, revalued, or reassessed 21
65	65	due to the presence of renewable energy resources, excepting only reclassification of farmland as 22
66	66	addressed in § 44-27-10.1. Subject to the aforementioned exception for farmland, all assessments 23
67	67	of real property with renewable energy resources thereon shall revert to the last assessed value 24
68	68	immediately prior to the renewable developer’s purchasing, leasing, securing an option to purchase 25
69	69	or lease, or otherwise acquiring any interest in the real property. However, notwithstanding the 26
70	70	above, but without any limitation on taxpayer rights under § 44-5-26, no municipality shall be liable 27
71	71	or otherwise responsible for any rebates, refunds, or any other reimbursements for taxes previously 28
72	72	collected for real property with renewable energy resources thereupon. 29
73	73	(6) Provided, however, that, for taxes levied after December 31, 2015, new construction on 30
74	74	development property is exempt from the assessment of taxes under this chapter at the full and fair 31
75	75	cash value of the improvements, as long as: 32
76	76	(i) An owner of development property files an affidavit claiming the exemption with the 33
77	77	local tax assessor by December 31 each year; and 34
78	78
79	79
80	80	LC002311 - Page 3 of 15
81	81	(ii) The assessor shall then determine if the real property on which new construction is 1
82	82	located is development property. If the real property is development property, the assessor shall 2
83	83	exempt the new construction located on that development property from the collection of taxes on 3
84	84	improvements, until such time as the real property no longer qualifies as development property, as 4
85	85	defined herein. 5
86	86	For the purposes of this section, “development property” means: (A) Real property on 6
87	87	which a single-family residential dwelling or residential condominium is situated and said single-7
88	88	family residential dwelling or residential condominium unit is not occupied, has never been 8
89	89	occupied, is not under contract, and is on the market for sale; or (B) Improvements and/or 9
90	90	rehabilitation of single-family residential dwellings or residential condominiums that the owner of 10
91	91	such development property purchased out of a foreclosure sale, auction, or from a bank, and which 11
92	92	property is not occupied. Such property described in subsection (a)(6)(ii) of this section shall 12
93	93	continue to be taxed at the assessed value at the time of purchase until such time as such property 13
94	94	is sold or occupied and no longer qualifies as development property. As to residential 14
95	95	condominiums, this exemption shall not affect taxes on the common areas and facilities as set forth 15
96	96	in § 34-36-27. In no circumstance shall such designation as development property extend beyond 16
97	97	two (2) tax years and a qualification as a development property shall only apply to property that 17
98	98	applies for, or receives, construction permits after July 1, 2015. Further, the exemptions set forth 18
99	99	in this section shall not apply to land. 19
100	100	(b) Municipalities shall make available to every land owner whose property is taxed under 20
101	101	the provisions of this section a document that may be signed before a notary public containing 21
102	102	language to the effect that they are aware of the additional taxes imposed by the provisions of § 44-22
103	103	5-39 in the event that they use land classified as farm, forest, or open space land for another purpose. 23
104	104	(c) Pursuant to the provisions of § 44-3-29.1, all wholesale and retail inventory subject to 24
105	105	taxation is assessed at its full and fair cash value, or at a uniform percentage of its value, not to 25
106	106	exceed one hundred percent (100%), for fiscal year 1999, by the assessors in each town and city. 26
107	107	Once the fiscal year 1999 value of the inventory has been assessed, this value shall not increase. 27
108	108	The phase-out rate schedule established in § 44-3-29.1(d) applies to this fixed value in each year 28
109	109	of the phase out. 29
110	110	44-5-15. Notice of assessors’ meetings — Notice by taxpayer of intent to bring in 30
111	111	account. Notice by taxpayer of intent to bring in account for tangible personal property. 31
112	112	(a) Before assessing any valuations of tangible personal property, the assessors of all the 32
113	113	cities and towns shall cause printed notices of the time and place of their respective meetings of the 33
114	114	requirement to file an account required by subsection (b) to be posted in four (4) public places in 34
115	115
116	116
117	117	LC002311 - Page 4 of 15
118	118	their respective city or town, for three (3) weeks next preceding the time of their meeting in the 1
119	119	month of December immediately preceding the tax year, and shall advertise in a newspaper with a 2
120	120	statewide circulation jointly, at least once a week for the same space of time. The cost of said 3
121	121	advertisement shall be shared equally among all of the cities and towns. 4
122	122	(b) The notices shall require that every person and body corporate liable to taxation of 5
123	123	tangible personal property shall be required to bring in to the assessors at the time they may 6
124	124	prescribe a true and exact account of all the ratable estate tangible personal property owned or 7
125	125	possessed by that person or body, describing and specifying the value of every parcel of the real 8
126	126	estate as of December 31 in the year of the last update or revaluation and personal estate tangible 9
127	127	personal property as of December 31 of immediately preceding the tax year, together with the 10
128	128	additional information that may be prescribed by the assessors relative to the ratable estate tangible 11
129	129	personal property as may be contained in any corporation or inheritance tax return filed with the 12
130	130	state by the person within the year preceding the date of assessment next prior to the bringing in of 13
131	131	the account. 14
132	132	(c) Said accounts must be filed with the assessor’s office in the city or town where the 15
133	133	property is located between January 2 and January 31 of each year, during regular business hours 16
134	134	(excluding weekends and holidays). 17
135	135	(d) If any person or body corporate liable to taxation files with the assessors, on or before 18
136	136	January 31 next following the date of assessment, a written notice of that person’s or that body’s 19
137	137	intention to bring in an account, the person or body corporate may bring in to the assessors the 20
138	138	account at any time between March 1 and before March 15 next following the date of assessment. 21
139	139	(e) The notice of intention to bring in an account is deemed to have been filed with the 22
140	140	assessors if the notice is sent to them by registered or certified mail, postage prepaid, postmarked 23
141	141	before 12:00 A.M. midnight of the last day on which the notice may be filed. The account is deemed 24
142	142	to be brought in to the assessors if the account is sent to them by registered or certified mail, postage 25
143	143	prepaid, postmarked before 12:00 A.M. midnight of the last day on which accounts may be brought 26
144	144	in pursuant to the provisions of this section. 27
145	145	(f) In case any person or body corporate fails to file any intention, that person or that body 28
146	146	is deemed to have waived that person’s or that body’s right to file the account. 29
147	147	(g) All matters contained within the account filing are available for review only by 30
148	148	assessment related personnel. 31
149	149	44-5-16. Oath to account brought in — Remedies after failure to bring in account — 32
150	150	Effect on proration. 33
151	151	(a) Every person bringing in any account shall make oath before some notary public or 34
152	152
153	153
154	154	LC002311 - Page 5 of 15
155	155	other person authorized to administer oaths in the place where the oath is administered that the 1
156	156	account by that person exhibited contains, to the best of his or her knowledge and belief, a true and 2
157	157	full account and valuation of all the ratable estate tangible personal property owned or possessed 3
158	158	by him or her; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no 4
159	159	remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 5
160	160	44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the 6
161	161	required oath to his or her account within the time prescribed by law, the taxpayer may, in writing, 7
162	162	appoint an agent to make oath to his or her account within the time prescribed by the assessors, and 8
163	163	the agent shall at the time of making the oath append his or her written appointment to the account, 9
164	164	and for all purposes in connection with the account the taxpayer is deemed to have personally made 10
165	165	the oath. 11
166	166	(b) No taxpayer shall be denied a right of review by means of the procedure described in 12
167	167	this chapter: (1) of any assessment on his or her real tangible personal property by reason of any 13
168	168	claimed inadequacies, inaccuracies, or omissions in his or her listing of tangible personal property; 14
169	169	(2) nor in the case of his or her personal property by reason of any claimed inadequacies, 15
170	170	inaccuracies, or omissions in his or her listing of real property; (3) nor in the case of real or personal 16
171	171	property by reason of any claimed inadequacies, inaccuracies, or omissions, which are not 17
172	172	substantial, in his or her listing of real or personal property, respectively. 18
173	173	(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from 19
174	174	any town or city during a calendar year shall be assessed as though the property was situated in the 20
175	175	city or town for the entire calendar year unless the taxpayer has filed an account as provided in this 21
176	176	section specifying the date on which the property was introduced or removed. 22
177	177	(d) Each city or town having a year of taxable ownership that measures length of ownership 23
178	178	over the calendar year beginning immediately after the date of assessment shall adjust its year of 24
179	179	taxable ownership so that it has a year of taxable ownership that measures length of ownership over 25
180	180	the calendar year ending on the date of assessment. 26
181	181	44-5-17. Assessment of property covered by account. 27
182	182	If any person brings in an account as provided in § 44-5-15 § 44-5-15(b), the assessors 28
183	183	shall nevertheless assess the person’s ratable estate tangible personal property at what they deem 29
184	184	its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12. 30
185	185	44-5-26. Petition in superior court for relief from assessment. 31
186	186	(a) Any person aggrieved on any ground whatsoever by any assessment of taxes against 32
187	187	him or her in any city or town, or any tenant or group of tenants, of real estate paying rent therefrom, 33
188	188	and under obligation to pay more than one-half (½) of the taxes thereon, may within ninety (90) 34
189	189
190	190
191	191	LC002311 - Page 6 of 15
192	192	days from the date the first tax payment is due, on or before November 15 of each year, file an 1
193	193	appeal in the local office of tax assessment; provided, if the person to whom a tax on real estate is 2
194	194	assessed chooses to file an appeal, the appeal filed by a tenant or group of tenants will be void. For 3
195	195	the purposes of this section, the tenant(s) has the burden of proving financial responsibility to pay 4
196	196	more than one-half (½) of the taxes. The assessor has forty-five (45) days until December 31 of 5
197	197	that year to review the appeal appeals, render a decision decisions and notify the taxpayer taxpayers 6
198	198	of the decision decisions. The taxpayer, if still aggrieved, may appeal the decision of the tax 7
199	199	assessor to the local tax board of review, after the decision by the tax assessor, or in the event that 8
200	200	the assessor does not render a decision by December 31, or in the event that the assessor does not 9
201	201	render a decision, the taxpayer may appeal to the local tax board of review; at the expiration of the 10
202	202	forty-five (45) day period. Appeals provided; however, appeals to the local tax board of review are 11
203	203	to be filed not more than thirty (30) days after the assessor renders a decision and notifies the 12
204	204	taxpayer thereof, or if the assessor does not render a decision within forty-five (45) days of the 13
205	205	filing of the appeal, not more than ninety (90) days after the expiration of the forty-five (45) day 14
206	206	period by December 31, not later than January 31 of the next year. The local tax board of review 15
207	207	shall, within ninety (90) days of the filing of the appeal, hear the appeal and render a decision within 16
208	208	thirty (30) forty-five (45) days of the date that of the close of the hearing was held. Provided, that 17
209	209	a city or town may request and receive an extension from the director of the Rhode Island 18
210	210	department of revenue. 19
211	211	(b) Appeals to the local office of tax assessment are to be on an application form which has 20
212	212	been approved by the department of revenue. In the event of an appeal to the local tax board of 21
213	213	review, the taxpayer or the local office of tax assessment, upon at the request by the taxpayer, shall 22
214	214	forward the application form to the local tax board of review within the time period set forth in this 23
215	215	section. 24
216	216	(c) Said application must include: 25
217	217	(1) The applicant’s opinion of value, fair market value, class and assessed value of said 26
218	218	property as of December 31 of the year of the last update or revaluation for real estate and as of 27
219	219	December 31 of the tax year for tangible personal property; and 28
220	220	(2) For income producing residential real estate of six (6) units or more, and commercial, 29
221	221	industrial or mixed-use real estate, fifty percent (50%) or more of which real estate was leased, or 30
222	222	was available to be leased, in an arm's length transaction during the prior year, a statement of rental 31
223	223	income and related expenses, if any, for said real estate. Said statement of income and expenses 32
224	224	shall cover the most recent twelve (12) month period preceding said December 31 date; provided, 33
225	225	however, if such a statement of income and expenses is not yet available for said most recent twelve 34
226	226
227	227
228	228	LC002311 - Page 7 of 15
229	229	(12) month period, the statement of income and expenses covering the next most recent twelve (12) 1
230	230	month period preceding said December 1 date shall be provided. 2
231	231	(d) Said application form shall provide that the applicant may file a single appeal for 3
232	232	multiple parcels of real estate if such parcels are contiguous and used as an aggregate site. 4
233	233	(e) Said application form shall also notify applicants that any global extension granted 5
234	234	pursuant to § 44-5-26(d) will be posted on the department of revenue, division of municipal finance 6
235	235	website. 7
236	236	(f) Failure to provide such statement of income and expenses shall be grounds for denial 8
237	237	of the appeal and such taxpayer shall not have the right to petition for relief in the superior court. 9
238	238	The application shall be in the following form: 10
239	239	STATE OF RHODE ISLAND 11
240	240	FISCAL YEAR _______ ____________________________ 12
241	241	Name of City or Town 13
242	242	APPLICATION FOR APPEAL OF PROPERTY TAX 14
243	243	For appeals to the tax assessor, this form must be filed with the local office of tax assessment 15
244	244	within ninety (90) days from the date the first tax payment is due. For appeals to the local tax 16
245	245	board of review, this form must be filed with the local tax board of review not more than thirty 17
246	246	(30) days after the assessor renders a decision, or if the assessor does not render a decision within 18
247	247	forty-five (45) days of the filing of the appeal, not more than ninety (90) days after the expiration 19
248	248	of the forty-five (45) day period. 20
249	249	1. TAXPAYER INFORMATION: 21
250	250	A. Name(s) of Assessed Owner:______________________________________ 22
251	251	B. Name(s) and Status of Applicant (if other than Assessed Owner):_________ 23
252	252	____ Subsequent Owner (Acquired Title After December 31 on __________ 24
253	253	20___________ ) 25
254	254	____ Administrator/Executor ____ Lessee ____ Mortgagee ____ Other 26
255	255	Specify ____ 27
256	256	C. Mailing Address and Telephone No.: __________ ( ) ____________ 28
257	257	Address Tel. No. 29
258	258	D. Previous Assessed Value ___________ E. New Assessed Value _________ 30
259	259	2. PROPERTY IDENTIFICATION: Complete using information as it appears on 31
260	260	tax bill. 32
261	261	A. Tax Bill Account No.: ___ Assessed Valuation ___ Annual Tax _________ 33
262	262	B. Location: _________________________ Description: ________________ 34
263	263
264	264
265	265	LC002311 - Page 8 of 15
266	266	No. Street Zip 1
267	267	Real Estate Parcel Identification: Map __ Block __ Parcel __ Type___ 2
268	268	Tangible Personal 3
269	269	C. Date Property Acquired: Purchase Price: Total cost of any improvements__ 4
270	270	What is the amount of fire insurance on building: 5
271	271	3. REASON(S) REDUCTION SOUGHT: Check reason(s) reduction is warranted 6
272	272	and briefly explain why it applies. Continue explanation on attachment if necessary. 7
273	273	Overvaluation. Incorrect Usage Classification. 8
274	274	Disproportionate Assessment. Other Specify: 9
275	275	Applicant’s Opinion of Fair Market Value Class Assessed Value 10
276	276	Value $ (as of December 11
277	277	31 in the year of 12
278	278	the last update or 13
279	279	revaluation for 14
280	280	real estate and 15
281	281	as of December 31 16
282	282	of the tax year 17
283	283	for personal estate;) 18
284	284	Explanation ______________________________________________________ 19
285	285	________________________________________________________________ 20
286	286	________________________________________________________________ 21
287	287	Have you filed a true and exact account this year with the City Assessor as required by 22
288	288	law? 23
289	289	Comparable Properties that support your claim: 24
290	290	Address Sale Price Sales Date Property Type Assessed value 25
291	291	_________________________________________________________________ 26
292	292	_________________________________________________________________ 27
293	293	_________________________________________________________________ 28
294	294	_________________________________________________________________ 29
295	295	4. SIGNATURES; 30
296	296	SIGNATURE OF APPLICANT DATE 31
297	297	SIGNATURE OF AUTHORIZED AGENT DATE 32
298	298	( ) 33
299	299	_________________________________________________________________ 34
300	300
301	301
302	302	LC002311 - Page 9 of 15
303	303	Name of Preparer Address Tel. No. 1
304	304	TAXPAYER INFORMATION ABOUT APPEAL PROCEDURE 2
305	305	REASONS FOR AN APPEAL. It is the intent of the general assembly to ensure that all taxpayers 3
306	306	in Rhode Island are treated equitably. Ensuring that taxpayers are treated fairly begins where 4
307	307	cities and towns meet defined standards related to performing property values. All properties 5
308	308	should be assessed in a uniform manner, and properties of equal value should be assessed the 6
309	309	same. 7
310	310	TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER 8
311	311	BILLING PROBLEM OR ERROR THAT C AUSED YOUR TAX BILL TO BE HIGHER THAN 9
312	312	IT SHOULD BE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE DATE THE 10
313	313	FIRST TAX PAYMENT IS DUE. 11
314	314	You may appeal your assessment if your property is: (1) OVERVALUED (assessed value 12
315	315	is more than the fair market value as of December 31 in the year of the last update or revaluation 13
316	316	for real estate and as of December 31 of the tax year for personal estate for any reason, including 14
317	317	clerical and data processing errors; (2) disproportionately assessed in comparison with other 15
318	318	properties; (3) classified incorrectly as residential, commercial, industrial or open space, farm or 16
319	319	forest; (4) illegal tax partially or fully exempt; (5) modified from its condition from the time of the 17
320	320	last update or revaluation. 18
321	321	WHO MAY FILE AN APPLICA TION: You may file an application if you are (1) the 19
322	322	assessed or subsequent (acquiring title after December 31) owner of the property; (2) the owner’s 20
323	323	administrator or executor; (3) a tenant or group of tenants of real estate paying rent therefrom, and 21
324	324	under obligations to pay more than one-half (½) of the taxes thereon; (4) a person owning or having 22
325	325	an interest in or possession of the property; or (5) a mortgagee if the assessed owner has not applied. 23
326	326	In some cases, you must pay all or a portion of the tax before you can file. 24
327	327	WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed 25
328	328	with the local office of tax assessment within NINETY (90) days from the date the first tax payment 26
329	329	is due. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE A SSESSOR 27
330	330	FOR ANY REASON. IF YOUR APPLICATION IS NOT FILED ON TIME, YOU LOSE ALL 28
331	331	RIGHTS TO AN ABATEMENT AND THE ASSESSOR CANNOT BY LAW GRANT YOU 29
332	332	ONE. AN APPLICATION IS FILED WHEN RECEIVED BY THE ASSESSOR’S OFFICE. 30
333	333	PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In 31
334	334	some cases, you must pay the tax when due to appeal the assessors disposition of your application. 32
335	335	Failure to pay the tax assessed when due may also subject you to interest charges and collection 33
336	336	action. To avoid any loss of rights or additional charges, you should pay the tax as assessed. If an 34
337	337
338	338
339	339	LC002311 - Page 10 of 15
340	340	abatement is granted and you have already paid the entire year’s tax as abated, you will receive a 1
341	341	refund of any overpayment. 2
342	342	FILING AN ACCOUNT. Rhode Island General Laws Section 44-5-15 requires the annual 3
343	343	filing of a true and exact account of all ratable estate owned or possessed by every person and 4
344	344	corporate body. The time to file is between December 31, and January 31, of intention to submit 5
345	345	declaration by March 15. Failure to file a true and full account, within the prescribed time, 6
346	346	eliminates the right to appeal to the superior court, subject to the exceptions provided in Rhode 7
347	347	Island General Laws Section 44-5-26(b). No amended returns will be accepted after March 15th. 8
348	348	Such notice of your intention must be sent by certified mail, postage prepaid, postmark no later 9
349	349	than 12 o’clock midnight of the last day, January 31. No extensions beyond March 15th can be 10
350	350	granted. The form for filing such account may be obtained from the city or town assessor. 11
351	351	ASSESSOR’S DISPOSITION. Upon applying for a reduction in assessment, you may be 12
352	352	asked to provide the assessor with further written information about the property and to permit 13
353	353	them to inspect it. Failure to provide the information or permit an inspection within thirty (30) days 14
354	354	of the request may result in the loss of your appeal rights. 15
355	355	APPEAL. The assessor shall have forty-five (45) days to review the appeal, render a 16
356	356	decision and notify the taxpayer of the decision. The taxpayer, if still aggrieved, may appeal the 17
357	357	decision of the tax assessor to the local tax board of review, or in the event that the assessor does 18
358	358	not render a decision, the taxpayer may appeal to the local tax board of review at the expiration of 19
359	359	the forty-five (45) day period. Appeals to the local tax board of review shall be filed not more than 20
360	360	thirty (30) days after the assessor renders a decision and notifies the taxpayer, or if the assessor 21
361	361	does not render a decision within forty-five (45) days of the filing of the appeal, not more than 22
362	362	ninety (90) days after the expiration of the forty-five (45) day period. 23
363	363	____________________________________________________________________ 24
364	364	DISPOSITION OF APPLICATION (ASSESSOR’S USE ONLY) 25
365	365	GRANTED Assessed Value______________ 26
366	366	Date Sent______ Abated Value________________ 27
367	367	Date Returned______ DENIED Adjusted Value______________ 28
368	368	Assessed Tax________________ 29
369	369	On-Site Inspection DEEMED DENIED Abated Tax_____________ 30
370	370	Date Adjusted Tax________________ 31
371	371	By_________________________________________ 32
372	372	Date Voted/Deemed Denied Tax Board of Review 33
373	373	Date Change Certificate No. 34
374	374
375	375
376	376	LC002311 - Page 11 of 15
377	377	Any person still aggrieved on any ground whatsoever by an assessment of taxes against 1
378	378	him or her in any city or town may, within thirty (30) days of the tax board of review decision 2
379	379	notice, file a petition in the superior court for the county in which the city or town lies for relief 3
380	380	from the assessment, to which petition the assessors of taxes of the city or town in office at the time 4
381	381	the petition is filed shall be made parties respondent, and the clerk shall thereupon issue a citation 5
382	382	substantially in the following form: 6
383	383	THE STATE OF RHODE ISLAND. 7
384	384	8
385	385	To the sheriffs of several counties, or to their deputies, Greetings: We command you to 9
386	386	summon the assessors of taxes of the town of ________ : to wit, ________ of ________ (if to be 10
387	387	found in your precinct) to answer the complaint of ________ of ________ on the return day hereof 11
388	388	(said return day being the ___________ day of _____________________ A.D. 20___________) 12
389	389	in the superior court to be holden at the county courthouse in ________ as by petition filed in court 13
390	390	is fully set forth; and to show cause why said petition should not be granted. Hereof fail not, and 14
391	391	make true return of this writ with your doings thereon. Witness, the seal of our superior court, at 15
392	392	________ this ___________ day of _____________________ in the year ___________ 16
393	393	__________, Clerk. 17
394	394	(c)(g) Provided, that in case the If a person has not filed an a required account for tangible 18
395	395	personal property, or filed an appeal first within with the local office of tax assessment and then 19
396	396	the local tax board of review, that person shall not have the benefit of the remedy provided in this 20
397	397	section and and/or in §§ 44-5-27 — 44-5-31, unless: (1) that person’s real estate has been assessed 21
398	398	at a value in excess of the value at which it was assessed on the last preceding assessment day, 22
399	399	whether then owned by that person or not, and has been assessed, if assessment has been made at 23
400	400	full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has 24
401	401	purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess 25
402	402	of the uniform percentage; or (2) the tax assessed is illegal in whole or in part; and that person’s 26
403	403	remedy is limited to a review of the assessment on the real estate or to relief with respect to the 27
404	404	illegal tax, as the case may be. 28
405	405	(h) The assessor for any city or town may request and receive from the director of the 29
406	406	department of revenue one or more ninety (90) day global extensions of time (i.e. extensions which 30
407	407	include all such appeals pending before the local tax board of review) to the December 31 date 31
408	408	referenced in subsection (a) of this section. All such extensions shall be in writing and posted on 32
409	409	the department of revenue, division of municipal finance website. 33
410	410	(i) In the event that the local tax board of review does not hear a matter within ninety (90) 34
411	411
412	412
413	413	LC002311 - Page 12 of 15
414	414	days of the filing of the appeal or, after the close of the hearing does not render a written decision 1
415	415	within forty-five (45) days of the date of the close of the hearing and there is no global extension 2
416	416	in effect, the city or town may request and receive from the director of the department of revenue 3
417	417	one or more extensions of time to either hear the matter and/or render a decision. The local board 4
418	418	of review shall notify the taxpayer in the event the director of the department of revenue grants a 5
419	419	city or town’s request for an extension to hear the taxpayer’s appeal and/or render a decision 6
420	420	thereon. Nothing herein shall prevent the local tax board of review and the taxpayer from mutually 7
421	421	agreeing to an extension of time for the matter to be heard and/or decision rendered. 8
422	422	(j) Any person still aggrieved on any ground whatsoever by an assessment of taxes against 9
423	423	him or her in any city or town may file, within thirty (30) days of the tax board of review’s written 10
424	424	decision and notice thereof, or in the event that the board has neither held a hearing nor issued a 11
425	425	decision within the above referenced time frames and has not sought and received an extension of 12
426	426	time from the director of the department of revenue to do so, a petition in a superior court for the 13
427	427	county in which the city or town lies for relief from the assessment. The assessor of taxes of the 14
428	428	city or town in office at the time the petition is filed shall be named as a respondent in said action. 15
429	429	(k) The petition and accompanying summons/citation shall be served upon the assessors in 16
430	430	the manner set forth in rule 4 of the Rhode Island superior court rules of civil procedure governing 17
431	431	service of process. 18
432	432	(l) A plaintiff may amend a petition filed in the superior court seeking relief from a tax 19
433	433	assessment so as to include an appeal of the assessment of the same real estate for tax years 20
434	434	subsequent to the tax year which is the subject of said petition but prior to the tax year covered by 21
435	435	the next revaluation, statistical revaluation or update. Such amendment must be filed on or before 22
436	436	November 15 of the tax year for which the relief is being sought. Said taxpayer shall not be required 23
437	437	to first file an appeal with either the local tax assessor or local tax board for such tax years prior to 24
438	438	amending said petition. 25
439	439	(m) A petitioner may file a single petition for multiple parcels of real estate if those parcels 26
440	440	are contiguous and used as an aggregate site. 27
441	441	44-5-30. Judgment on petition where taxpayer has filed account. Judgment on 28
442	442	petition. 29
443	443	(a) If the taxpayer has given in an account, and if on On the trial of the petition, either with 30
444	444	or without a jury, it appears that the taxpayer’s real estate, tangible personal property, or intangible 31
445	445	personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the 32
446	446	tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the 33
447	447	taxpayer has been so overtaxed, or illegally taxed, with his or her costs, be deducted from his or 34
448	448
449	449
450	450	LC002311 - Page 13 of 15
451	451	her tax; but if the taxpayer’s tax be paid, whether before or after the filing of the petition, then the 1
452	452	court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, 2
453	453	or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on 3
454	454	which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by 4
455	455	the city or town treasurer out of the treasury. 5
456	456	(b) If, however , on the trial of the petition related to tangible personal property and/or real 6
457	457	estate, either with or without a jury, it appears that as it relates to tangible personal property the 7
458	458	taxpayer has failed to file a required account or has fraudulently concealed or omitted any property 8
459	459	information from his or her account, or if it appears that the assessors have not assessed either the 9
460	460	taxpayer's tangible personal property or real estate either the taxpayer’s real estate or his or her 10
461	461	tangible personal property or his or her intangible personal property at a value in excess of the 11
462	462	provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have 12
463	463	judgment and execution for their costs. 13
464	464	SECTION 2. Section 44-5-31 of the General Laws in Chapter 44-5 entitled "Levy and 14
465	465	Assessment of Local Taxes" is hereby repealed. 15
466	466	44-5-31. Judgment where taxpayer has not filed account. 16
467	467	If the taxpayer has not filed an account, and if on the trial of the petition, either with or 17
468	468	without a jury, it appears: 18
469	469	(1) That his or her real estate has been assessed at a value in excess of the value at which 19
470	470	it was assessed on the last preceding assessment day, whether then owned by him or her or not, and 20
471	471	that the real estate has been assessed, if assessment has been made a full and fair cash value, at a 21
472	472	value in excess of its full and fair cash value, or, if assessment has purportedly been made at a 22
473	473	uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; 23
474	474	or 24
475	475	(2) That the tax assessed is illegal in whole or in part, the court shall give judgment that 25
476	476	the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be 26
477	477	deducted from his or her tax; but if the taxpayer’s tax is paid, whether before or after the filing of 27
478	478	the petition, then the court shall give judgment for the petitioner for the sum by which he or she 28
479	479	has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with 29
480	480	interest from the date on which the tax and penalty were paid, and costs, which judgment shall be 30
481	481	paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors shall 31
482	482	have judgment and execution for their costs. 32
483	483	SECTION 3. This act shall take effect upon passage; provided, however, the provisions 33
484	484	thereof shall apply to tax year 2026 (i.e. valuations as of December 31, 2025) and thereafter. This 34
485	485
486	486
487	487	LC002311 - Page 14 of 15
488	488	act shall not apply retroactively to appeals of prior assessments whether pending or filed after 1
489	489	enactment. 2
490	490	========
491	491	LC002311
492	492	========
493	493
494	494
495	495	LC002311 - Page 15 of 15
496	496	EXPLANATION
497	497	BY THE LEGISLATIVE COUNCIL
498	498	OF
499	499	A N A C T
500	500	RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
501	501	***
502	502	This act would make certain technical amendments/clarifications to the statutes relating to 1
503	503	the assessment of real property and the timing and process to appeals thereof. 2
504	504	This act would take effect upon passage; provided, however, the provisions thereof would 3
505	505	apply to tax year 2026 (i.e. valuations as of December 31, 2025) and thereafter. This act would not 4
506	506	apply retroactively to appeals of prior assessments whether pending or filed after enactment.5
507	507	6
508	508	========
509	509	LC002311
510	510	========