2025 -- S 0942
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LC002682
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S T A T E O F R H O D E I S L A N D
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2025
____________
A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Senators Bissaillon, Burke, Mack, Gu, DiMario, and LaMountain
Date Introduced: April 04, 2025
Referred To: Senate Housing & Municipal Government
It is enacted by the General Assembly as follows:
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
General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" are hereby amended 2
to read as follows: 3
44-5-12. Assessment at full and fair cash value. 4
(a) All real property subject to taxation shall be assessed at its full and fair cash value, as 5
of December 31 in the year of the last update or revaluation, statistical revaluation or update thereto, 6
or at a uniform percentage thereof, not to exceed one hundred percent (100%), with such value to 7
be determined by the assessors in each town or city; provided, that. There shall be no adjustment 8
to an assessment because of an increase or decrease in such value as a result of market forces in 9
years when there is no revaluation, statistical revaluation or update thereto. It is further provided 10
that: 11
(1) Any residential property encumbered by a covenant recorded in the land records in 12
favor of a governmental unit or the Rhode Island housing and mortgage finance corporation 13
restricting either or both the rents that may be charged or the incomes of the occupants shall be 14
assessed and taxed in accordance with § 44-5-13.11; 15
(2) In assessing real estate that is classified as farmland, forest, or open space land in 16
accordance with chapter 27 of this title, the assessors shall consider no factors in determining the 17
full and fair cash value of the real estate other than those that relate to that use without regard to 18
neighborhood land use of a more intensive nature; 19
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(3) Warwick. The city council of the city of Warwick is authorized to provide, by 1
ordinance, that the owner of any dwelling of one to three (3) family units in the city of Warwick 2
who makes any improvements or additions on his or her principal place of residence in the amount 3
up to fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of 4
Warwick, is exempt from reassessment of property taxes on the improvement or addition until the 5
next general citywide reevaluation of property values by the tax assessor. For the purposes of this 6
section, “residence” is defined as voting address. This exemption does not apply to any commercial 7
structure. The property owner shall supply all necessary plans to the building official for the 8
improvements or addition and shall pay all requisite building and other permitting fees as now are 9
required by law; and 10
(4) Central Falls. The city council of the city of Central Falls is authorized to provide, by 11
ordinance, that the owner of any dwelling of one to eight (8) units who makes any improvements 12
or additions to his or her residential or rental property in an amount not to exceed twenty-five 13
thousand dollars ($25,000), as determined by the tax assessor of the city of Central Falls, is exempt 14
from reassessment of property taxes on the improvement or addition until the next general citywide 15
reevaluation of property values by the tax assessor. The property owner shall supply all necessary 16
plans to the building official for the improvements or additions and shall pay all requisite building 17
and other permitting fees as are now required by law. 18
(5) Tangible property shall be assessed according to the asset classification table as defined 19
in § 44-5-12.1. Renewable energy resources shall only be taxed as tangible property under § 44-5-20
3(c) and the real property on which they are located shall not be reclassified, revalued, or reassessed 21
due to the presence of renewable energy resources, excepting only reclassification of farmland as 22
addressed in § 44-27-10.1. Subject to the aforementioned exception for farmland, all assessments 23
of real property with renewable energy resources thereon shall revert to the last assessed value 24
immediately prior to the renewable developer’s purchasing, leasing, securing an option to purchase 25
or lease, or otherwise acquiring any interest in the real property. However, notwithstanding the 26
above, but without any limitation on taxpayer rights under § 44-5-26, no municipality shall be liable 27
or otherwise responsible for any rebates, refunds, or any other reimbursements for taxes previously 28
collected for real property with renewable energy resources thereupon. 29
(6) Provided, however, that, for taxes levied after December 31, 2015, new construction on 30
development property is exempt from the assessment of taxes under this chapter at the full and fair 31
cash value of the improvements, as long as: 32
(i) An owner of development property files an affidavit claiming the exemption with the 33
local tax assessor by December 31 each year; and 34
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(ii) The assessor shall then determine if the real property on which new construction is 1
located is development property. If the real property is development property, the assessor shall 2
exempt the new construction located on that development property from the collection of taxes on 3
improvements, until such time as the real property no longer qualifies as development property, as 4
defined herein. 5
For the purposes of this section, “development property” means: (A) Real property on 6
which a single-family residential dwelling or residential condominium is situated and said single-7
family residential dwelling or residential condominium unit is not occupied, has never been 8
occupied, is not under contract, and is on the market for sale; or (B) Improvements and/or 9
rehabilitation of single-family residential dwellings or residential condominiums that the owner of 10
such development property purchased out of a foreclosure sale, auction, or from a bank, and which 11
property is not occupied. Such property described in subsection (a)(6)(ii) of this section shall 12
continue to be taxed at the assessed value at the time of purchase until such time as such property 13
is sold or occupied and no longer qualifies as development property. As to residential 14
condominiums, this exemption shall not affect taxes on the common areas and facilities as set forth 15
in § 34-36-27. In no circumstance shall such designation as development property extend beyond 16
two (2) tax years and a qualification as a development property shall only apply to property that 17
applies for, or receives, construction permits after July 1, 2015. Further, the exemptions set forth 18
in this section shall not apply to land. 19
(b) Municipalities shall make available to every land owner whose property is taxed under 20
the provisions of this section a document that may be signed before a notary public containing 21
language to the effect that they are aware of the additional taxes imposed by the provisions of § 44-22
5-39 in the event that they use land classified as farm, forest, or open space land for another purpose. 23
(c) Pursuant to the provisions of § 44-3-29.1, all wholesale and retail inventory subject to 24
taxation is assessed at its full and fair cash value, or at a uniform percentage of its value, not to 25
exceed one hundred percent (100%), for fiscal year 1999, by the assessors in each town and city. 26
Once the fiscal year 1999 value of the inventory has been assessed, this value shall not increase. 27
The phase-out rate schedule established in § 44-3-29.1(d) applies to this fixed value in each year 28
of the phase out. 29
44-5-15. Notice of assessors’ meetings — Notice by taxpayer of intent to bring in 30
account. Notice by taxpayer of intent to bring in account for tangible personal property. 31
(a) Before assessing any valuations of tangible personal property, the assessors of all the 32
cities and towns shall cause printed notices of the time and place of their respective meetings of the 33
requirement to file an account required by subsection (b) to be posted in four (4) public places in 34
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their respective city or town, for three (3) weeks next preceding the time of their meeting in the 1
month of December immediately preceding the tax year, and shall advertise in a newspaper with a 2
statewide circulation jointly, at least once a week for the same space of time. The cost of said 3
advertisement shall be shared equally among all of the cities and towns. 4
(b) The notices shall require that every person and body corporate liable to taxation of 5
tangible personal property shall be required to bring in to the assessors at the time they may 6
prescribe a true and exact account of all the ratable estate tangible personal property owned or 7
possessed by that person or body, describing and specifying the value of every parcel of the real 8
estate as of December 31 in the year of the last update or revaluation and personal estate tangible 9
personal property as of December 31 of immediately preceding the tax year, together with the 10
additional information that may be prescribed by the assessors relative to the ratable estate tangible 11
personal property as may be contained in any corporation or inheritance tax return filed with the 12
state by the person within the year preceding the date of assessment next prior to the bringing in of 13
the account. 14
(c) Said accounts must be filed with the assessor’s office in the city or town where the 15
property is located between January 2 and January 31 of each year, during regular business hours 16
(excluding weekends and holidays). 17
(d) If any person or body corporate liable to taxation files with the assessors, on or before 18
January 31 next following the date of assessment, a written notice of that person’s or that body’s 19
intention to bring in an account, the person or body corporate may bring in to the assessors the 20
account at any time between March 1 and before March 15 next following the date of assessment. 21
(e) The notice of intention to bring in an account is deemed to have been filed with the 22
assessors if the notice is sent to them by registered or certified mail, postage prepaid, postmarked 23
before 12:00 A.M. midnight of the last day on which the notice may be filed. The account is deemed 24
to be brought in to the assessors if the account is sent to them by registered or certified mail, postage 25
prepaid, postmarked before 12:00 A.M. midnight of the last day on which accounts may be brought 26
in pursuant to the provisions of this section. 27
(f) In case any person or body corporate fails to file any intention, that person or that body 28
is deemed to have waived that person’s or that body’s right to file the account. 29
(g) All matters contained within the account filing are available for review only by 30
assessment related personnel. 31
44-5-16. Oath to account brought in — Remedies after failure to bring in account — 32
Effect on proration. 33
(a) Every person bringing in any account shall make oath before some notary public or 34
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other person authorized to administer oaths in the place where the oath is administered that the 1
account by that person exhibited contains, to the best of his or her knowledge and belief, a true and 2
full account and valuation of all the ratable estate tangible personal property owned or possessed 3
by him or her; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no 4
remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and 44-9-19 — 5
44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the 6
required oath to his or her account within the time prescribed by law, the taxpayer may, in writing, 7
appoint an agent to make oath to his or her account within the time prescribed by the assessors, and 8
the agent shall at the time of making the oath append his or her written appointment to the account, 9
and for all purposes in connection with the account the taxpayer is deemed to have personally made 10
the oath. 11
(b) No taxpayer shall be denied a right of review by means of the procedure described in 12
this chapter: (1) of any assessment on his or her real tangible personal property by reason of any 13
claimed inadequacies, inaccuracies, or omissions in his or her listing of tangible personal property; 14
(2) nor in the case of his or her personal property by reason of any claimed inadequacies, 15
inaccuracies, or omissions in his or her listing of real property; (3) nor in the case of real or personal 16
property by reason of any claimed inadequacies, inaccuracies, or omissions, which are not 17
substantial, in his or her listing of real or personal property, respectively. 18
(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from 19
any town or city during a calendar year shall be assessed as though the property was situated in the 20
city or town for the entire calendar year unless the taxpayer has filed an account as provided in this 21
section specifying the date on which the property was introduced or removed. 22
(d) Each city or town having a year of taxable ownership that measures length of ownership 23
over the calendar year beginning immediately after the date of assessment shall adjust its year of 24
taxable ownership so that it has a year of taxable ownership that measures length of ownership over 25
the calendar year ending on the date of assessment. 26
44-5-17. Assessment of property covered by account. 27
If any person brings in an account as provided in § 44-5-15 § 44-5-15(b), the assessors 28
shall nevertheless assess the person’s ratable estate tangible personal property at what they deem 29
its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12. 30
44-5-26. Petition in superior court for relief from assessment. 31
(a) Any person aggrieved on any ground whatsoever by any assessment of taxes against 32
him or her in any city or town, or any tenant or group of tenants, of real estate paying rent therefrom, 33
and under obligation to pay more than one-half (½) of the taxes thereon, may within ninety (90) 34
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days from the date the first tax payment is due, on or before November 15 of each year, file an 1
appeal in the local office of tax assessment; provided, if the person to whom a tax on real estate is 2
assessed chooses to file an appeal, the appeal filed by a tenant or group of tenants will be void. For 3
the purposes of this section, the tenant(s) has the burden of proving financial responsibility to pay 4
more than one-half (½) of the taxes. The assessor has forty-five (45) days until December 31 of 5
that year to review the appeal appeals, render a decision decisions and notify the taxpayer taxpayers 6
of the decision decisions. The taxpayer, if still aggrieved, may appeal the decision of the tax 7
assessor to the local tax board of review, after the decision by the tax assessor, or in the event that 8
the assessor does not render a decision by December 31, or in the event that the assessor does not 9
render a decision, the taxpayer may appeal to the local tax board of review; at the expiration of the 10
forty-five (45) day period. Appeals provided; however, appeals to the local tax board of review are 11
to be filed not more than thirty (30) days after the assessor renders a decision and notifies the 12
taxpayer thereof, or if the assessor does not render a decision within forty-five (45) days of the 13
filing of the appeal, not more than ninety (90) days after the expiration of the forty-five (45) day 14
period by December 31, not later than January 31 of the next year. The local tax board of review 15
shall, within ninety (90) days of the filing of the appeal, hear the appeal and render a decision within 16
thirty (30) forty-five (45) days of the date that of the close of the hearing was held. Provided, that 17
a city or town may request and receive an extension from the director of the Rhode Island 18
department of revenue. 19
(b) Appeals to the local office of tax assessment are to be on an application form which has 20
been approved by the department of revenue. In the event of an appeal to the local tax board of 21
review, the taxpayer or the local office of tax assessment, upon at the request by the taxpayer, shall 22
forward the application form to the local tax board of review within the time period set forth in this 23
section. 24
(c) Said application must include: 25
(1) The applicant’s opinion of value, fair market value, class and assessed value of said 26
property as of December 31 of the year of the last update or revaluation for real estate and as of 27
December 31 of the tax year for tangible personal property; and 28
(2) For income producing residential real estate of six (6) units or more, and commercial, 29
industrial or mixed-use real estate, fifty percent (50%) or more of which real estate was leased, or 30
was available to be leased, in an arm's length transaction during the prior year, a statement of rental 31
income and related expenses, if any, for said real estate. Said statement of income and expenses 32
shall cover the most recent twelve (12) month period preceding said December 31 date; provided, 33
however, if such a statement of income and expenses is not yet available for said most recent twelve 34
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(12) month period, the statement of income and expenses covering the next most recent twelve (12) 1
month period preceding said December 1 date shall be provided. 2
(d) Said application form shall provide that the applicant may file a single appeal for 3
multiple parcels of real estate if such parcels are contiguous and used as an aggregate site. 4
(e) Said application form shall also notify applicants that any global extension granted 5
pursuant to § 44-5-26(d) will be posted on the department of revenue, division of municipal finance 6
website. 7
(f) Failure to provide such statement of income and expenses shall be grounds for denial 8
of the appeal and such taxpayer shall not have the right to petition for relief in the superior court. 9
The application shall be in the following form: 10
STATE OF RHODE ISLAND 11
FISCAL YEAR _______ ____________________________ 12
Name of City or Town 13
APPLICATION FOR APPEAL OF PROPERTY TAX 14
For appeals to the tax assessor, this form must be filed with the local office of tax assessment 15
within ninety (90) days from the date the first tax payment is due. For appeals to the local tax 16
board of review, this form must be filed with the local tax board of review not more than thirty 17
(30) days after the assessor renders a decision, or if the assessor does not render a decision within 18
forty-five (45) days of the filing of the appeal, not more than ninety (90) days after the expiration 19
of the forty-five (45) day period. 20
1. TAXPAYER INFORMATION: 21
A. Name(s) of Assessed Owner:______________________________________ 22
B. Name(s) and Status of Applicant (if other than Assessed Owner):_________ 23
____ Subsequent Owner (Acquired Title After December 31 on __________ 24
20___________ ) 25
____ Administrator/Executor ____ Lessee ____ Mortgagee ____ Other 26
Specify ____ 27
C. Mailing Address and Telephone No.: __________ ( ) ____________ 28
Address Tel. No. 29
D. Previous Assessed Value ___________ E. New Assessed Value _________ 30
2. PROPERTY IDENTIFICATION: Complete using information as it appears on 31
tax bill. 32
A. Tax Bill Account No.: ___ Assessed Valuation ___ Annual Tax _________ 33
B. Location: _________________________ Description: ________________ 34
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No. Street Zip 1
Real Estate Parcel Identification: Map __ Block __ Parcel __ Type___ 2
Tangible Personal 3
C. Date Property Acquired: Purchase Price: Total cost of any improvements__ 4
What is the amount of fire insurance on building: 5
3. REASON(S) REDUCTION SOUGHT: Check reason(s) reduction is warranted 6
and briefly explain why it applies. Continue explanation on attachment if necessary. 7
Overvaluation. Incorrect Usage Classification. 8
Disproportionate Assessment. Other Specify: 9
Applicant’s Opinion of Fair Market Value Class Assessed Value 10
Value $ (as of December 11
31 in the year of 12
the last update or 13
revaluation for 14
real estate and 15
as of December 31 16
of the tax year 17
for personal estate;) 18
Explanation ______________________________________________________ 19
________________________________________________________________ 20
________________________________________________________________ 21
Have you filed a true and exact account this year with the City Assessor as required by 22
law? 23
Comparable Properties that support your claim: 24
Address Sale Price Sales Date Property Type Assessed value 25
_________________________________________________________________ 26
_________________________________________________________________ 27
_________________________________________________________________ 28
_________________________________________________________________ 29
4. SIGNATURES; 30
SIGNATURE OF APPLICANT DATE 31
SIGNATURE OF AUTHORIZED AGENT DATE 32
( ) 33
_________________________________________________________________ 34
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Name of Preparer Address Tel. No. 1
TAXPAYER INFORMATION ABOUT APPEAL PROCEDURE 2
REASONS FOR AN APPEAL. It is the intent of the general assembly to ensure that all taxpayers 3
in Rhode Island are treated equitably. Ensuring that taxpayers are treated fairly begins where 4
cities and towns meet defined standards related to performing property values. All properties 5
should be assessed in a uniform manner, and properties of equal value should be assessed the 6
same. 7
TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER 8
BILLING PROBLEM OR ERROR THAT C AUSED YOUR TAX BILL TO BE HIGHER THAN 9
IT SHOULD BE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE DATE THE 10
FIRST TAX PAYMENT IS DUE. 11
You may appeal your assessment if your property is: (1) OVERVALUED (assessed value 12
is more than the fair market value as of December 31 in the year of the last update or revaluation 13
for real estate and as of December 31 of the tax year for personal estate for any reason, including 14
clerical and data processing errors; (2) disproportionately assessed in comparison with other 15
properties; (3) classified incorrectly as residential, commercial, industrial or open space, farm or 16
forest; (4) illegal tax partially or fully exempt; (5) modified from its condition from the time of the 17
last update or revaluation. 18
WHO MAY FILE AN APPLICA TION: You may file an application if you are (1) the 19
assessed or subsequent (acquiring title after December 31) owner of the property; (2) the owner’s 20
administrator or executor; (3) a tenant or group of tenants of real estate paying rent therefrom, and 21
under obligations to pay more than one-half (½) of the taxes thereon; (4) a person owning or having 22
an interest in or possession of the property; or (5) a mortgagee if the assessed owner has not applied. 23
In some cases, you must pay all or a portion of the tax before you can file. 24
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed 25
with the local office of tax assessment within NINETY (90) days from the date the first tax payment 26
is due. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE A SSESSOR 27
FOR ANY REASON. IF YOUR APPLICATION IS NOT FILED ON TIME, YOU LOSE ALL 28
RIGHTS TO AN ABATEMENT AND THE ASSESSOR CANNOT BY LAW GRANT YOU 29
ONE. AN APPLICATION IS FILED WHEN RECEIVED BY THE ASSESSOR’S OFFICE. 30
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In 31
some cases, you must pay the tax when due to appeal the assessors disposition of your application. 32
Failure to pay the tax assessed when due may also subject you to interest charges and collection 33
action. To avoid any loss of rights or additional charges, you should pay the tax as assessed. If an 34
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abatement is granted and you have already paid the entire year’s tax as abated, you will receive a 1
refund of any overpayment. 2
FILING AN ACCOUNT. Rhode Island General Laws Section 44-5-15 requires the annual 3
filing of a true and exact account of all ratable estate owned or possessed by every person and 4
corporate body. The time to file is between December 31, and January 31, of intention to submit 5
declaration by March 15. Failure to file a true and full account, within the prescribed time, 6
eliminates the right to appeal to the superior court, subject to the exceptions provided in Rhode 7
Island General Laws Section 44-5-26(b). No amended returns will be accepted after March 15th. 8
Such notice of your intention must be sent by certified mail, postage prepaid, postmark no later 9
than 12 o’clock midnight of the last day, January 31. No extensions beyond March 15th can be 10
granted. The form for filing such account may be obtained from the city or town assessor. 11
ASSESSOR’S DISPOSITION. Upon applying for a reduction in assessment, you may be 12
asked to provide the assessor with further written information about the property and to permit 13
them to inspect it. Failure to provide the information or permit an inspection within thirty (30) days 14
of the request may result in the loss of your appeal rights. 15
APPEAL. The assessor shall have forty-five (45) days to review the appeal, render a 16
decision and notify the taxpayer of the decision. The taxpayer, if still aggrieved, may appeal the 17
decision of the tax assessor to the local tax board of review, or in the event that the assessor does 18
not render a decision, the taxpayer may appeal to the local tax board of review at the expiration of 19
the forty-five (45) day period. Appeals to the local tax board of review shall be filed not more than 20
thirty (30) days after the assessor renders a decision and notifies the taxpayer, or if the assessor 21
does not render a decision within forty-five (45) days of the filing of the appeal, not more than 22
ninety (90) days after the expiration of the forty-five (45) day period. 23
____________________________________________________________________ 24
DISPOSITION OF APPLICATION (ASSESSOR’S USE ONLY) 25
GRANTED Assessed Value______________ 26
Date Sent______ Abated Value________________ 27
Date Returned______ DENIED Adjusted Value______________ 28
Assessed Tax________________ 29
On-Site Inspection DEEMED DENIED Abated Tax_____________ 30
Date Adjusted Tax________________ 31
By_________________________________________ 32
Date Voted/Deemed Denied Tax Board of Review 33
Date Change Certificate No. 34
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Any person still aggrieved on any ground whatsoever by an assessment of taxes against 1
him or her in any city or town may, within thirty (30) days of the tax board of review decision 2
notice, file a petition in the superior court for the county in which the city or town lies for relief 3
from the assessment, to which petition the assessors of taxes of the city or town in office at the time 4
the petition is filed shall be made parties respondent, and the clerk shall thereupon issue a citation 5
substantially in the following form: 6
THE STATE OF RHODE ISLAND. 7
8
To the sheriffs of several counties, or to their deputies, Greetings: We command you to 9
summon the assessors of taxes of the town of ________ : to wit, ________ of ________ (if to be 10
found in your precinct) to answer the complaint of ________ of ________ on the return day hereof 11
(said return day being the ___________ day of _____________________ A.D. 20___________) 12
in the superior court to be holden at the county courthouse in ________ as by petition filed in court 13
is fully set forth; and to show cause why said petition should not be granted. Hereof fail not, and 14
make true return of this writ with your doings thereon. Witness, the seal of our superior court, at 15
________ this ___________ day of _____________________ in the year ___________ 16
__________, Clerk. 17
(c)(g) Provided, that in case the If a person has not filed an a required account for tangible 18
personal property, or filed an appeal first within with the local office of tax assessment and then 19
the local tax board of review, that person shall not have the benefit of the remedy provided in this 20
section and and/or in §§ 44-5-27 — 44-5-31, unless: (1) that person’s real estate has been assessed 21
at a value in excess of the value at which it was assessed on the last preceding assessment day, 22
whether then owned by that person or not, and has been assessed, if assessment has been made at 23
full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has 24
purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess 25
of the uniform percentage; or (2) the tax assessed is illegal in whole or in part; and that person’s 26
remedy is limited to a review of the assessment on the real estate or to relief with respect to the 27
illegal tax, as the case may be. 28
(h) The assessor for any city or town may request and receive from the director of the 29
department of revenue one or more ninety (90) day global extensions of time (i.e. extensions which 30
include all such appeals pending before the local tax board of review) to the December 31 date 31
referenced in subsection (a) of this section. All such extensions shall be in writing and posted on 32
the department of revenue, division of municipal finance website. 33
(i) In the event that the local tax board of review does not hear a matter within ninety (90) 34
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days of the filing of the appeal or, after the close of the hearing does not render a written decision 1
within forty-five (45) days of the date of the close of the hearing and there is no global extension 2
in effect, the city or town may request and receive from the director of the department of revenue 3
one or more extensions of time to either hear the matter and/or render a decision. The local board 4
of review shall notify the taxpayer in the event the director of the department of revenue grants a 5
city or town’s request for an extension to hear the taxpayer’s appeal and/or render a decision 6
thereon. Nothing herein shall prevent the local tax board of review and the taxpayer from mutually 7
agreeing to an extension of time for the matter to be heard and/or decision rendered. 8
(j) Any person still aggrieved on any ground whatsoever by an assessment of taxes against 9
him or her in any city or town may file, within thirty (30) days of the tax board of review’s written 10
decision and notice thereof, or in the event that the board has neither held a hearing nor issued a 11
decision within the above referenced time frames and has not sought and received an extension of 12
time from the director of the department of revenue to do so, a petition in a superior court for the 13
county in which the city or town lies for relief from the assessment. The assessor of taxes of the 14
city or town in office at the time the petition is filed shall be named as a respondent in said action. 15
(k) The petition and accompanying summons/citation shall be served upon the assessors in 16
the manner set forth in rule 4 of the Rhode Island superior court rules of civil procedure governing 17
service of process. 18
(l) A plaintiff may amend a petition filed in the superior court seeking relief from a tax 19
assessment so as to include an appeal of the assessment of the same real estate for tax years 20
subsequent to the tax year which is the subject of said petition but prior to the tax year covered by 21
the next revaluation, statistical revaluation or update. Such amendment must be filed on or before 22
November 15 of the tax year for which the relief is being sought. Said taxpayer shall not be required 23
to first file an appeal with either the local tax assessor or local tax board for such tax years prior to 24
amending said petition. 25
(m) A petitioner may file a single petition for multiple parcels of real estate if those parcels 26
are contiguous and used as an aggregate site. 27
44-5-30. Judgment on petition where taxpayer has filed account. Judgment on 28
petition. 29
(a) If the taxpayer has given in an account, and if on On the trial of the petition, either with 30
or without a jury, it appears that the taxpayer’s real estate, tangible personal property, or intangible 31
personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the 32
tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the 33
taxpayer has been so overtaxed, or illegally taxed, with his or her costs, be deducted from his or 34
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her tax; but if the taxpayer’s tax be paid, whether before or after the filing of the petition, then the 1
court shall give judgment for the petitioner for the sum by which he or she has been so overtaxed, 2
or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on 3
which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by 4
the city or town treasurer out of the treasury. 5
(b) If, however , on the trial of the petition related to tangible personal property and/or real 6
estate, either with or without a jury, it appears that as it relates to tangible personal property the 7
taxpayer has failed to file a required account or has fraudulently concealed or omitted any property 8
information from his or her account, or if it appears that the assessors have not assessed either the 9
taxpayer's tangible personal property or real estate either the taxpayer’s real estate or his or her 10
tangible personal property or his or her intangible personal property at a value in excess of the 11
provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have 12
judgment and execution for their costs. 13
SECTION 2. Section 44-5-31 of the General Laws in Chapter 44-5 entitled "Levy and 14
Assessment of Local Taxes" is hereby repealed. 15
44-5-31. Judgment where taxpayer has not filed account. 16
If the taxpayer has not filed an account, and if on the trial of the petition, either with or 17
without a jury, it appears: 18
(1) That his or her real estate has been assessed at a value in excess of the value at which 19
it was assessed on the last preceding assessment day, whether then owned by him or her or not, and 20
that the real estate has been assessed, if assessment has been made a full and fair cash value, at a 21
value in excess of its full and fair cash value, or, if assessment has purportedly been made at a 22
uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; 23
or 24
(2) That the tax assessed is illegal in whole or in part, the court shall give judgment that 25
the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be 26
deducted from his or her tax; but if the taxpayer’s tax is paid, whether before or after the filing of 27
the petition, then the court shall give judgment for the petitioner for the sum by which he or she 28
has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with 29
interest from the date on which the tax and penalty were paid, and costs, which judgment shall be 30
paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors shall 31
have judgment and execution for their costs. 32
SECTION 3. This act shall take effect upon passage; provided, however, the provisions 33
thereof shall apply to tax year 2026 (i.e. valuations as of December 31, 2025) and thereafter. This 34
LC002682 - Page 14 of 15
act shall not apply retroactively to appeals of prior assessments whether pending or filed after 1
enactment. 2
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
***
This act would make certain technical amendments/clarifications to the statutes relating to 1
the assessment of real property and the timing and process to appeals thereof. 2
This act would take effect upon passage; provided, however, the provisions thereof would 3
apply to tax year 2026 (i.e. valuations as of December 31, 2025) and thereafter. This act would not 4
apply retroactively to appeals of prior assessments whether pending or filed after enactment.5
6
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