Appeals to the tax assessor, must be filed within ninety (90) days from the date the first tax payment is due. For appeals to the local tax board of review, forms must be filed with the local tax board of review not more than thirty (30) days after the assessor renders a decision, or if the assessor does not render a decision within forty-five (45) days of the filing of the appeal, not more than ninety (90) days after the expiration of the forty-five (45) day period.
You may appeal your assessment if your property is:
- Overvalued (assessed value is more than the fair market value as of December 31 in the year of the last update or revaluation for real estate and as of December 31 of the tax year for a personal estate for any reason, including clerical and data processing errors.
- Classified incorrectly as residential, commercial, industrial or open space, farm or forest.
RI GENERAL LAW: §44-5-26: Appeals to the tax assessor, may, on or before November 15 of each year, but not less than
ninety (90) days after the first tax payment is due, may be filed in the local office of tax assessment.
The taxpayer, if still aggrieved, after the decision by the tax assessor, or in the event that the assessor does not render a decision by December 31, but not less than forty-five (45) days after the appeal was filed, may appeal to the local tax board of review; provided; however, appeals to the local tax board of review are to be filed not more than thirty (30) days after the assessor renders a decision and notifies the taxpayer thereof, or if the assessor does not render a decision by December 31, not later than January 31 of the next year.
The local tax board of review shall, within ninety (90) days of the filing of the appeal, hear the appeal and render a decision within forty-five (45) days of the date of the close of the hearing.
New Appeal Deadlines – Summary
| Step | Deadline | Details |
|---|---|---|
| File Initial Appeal with Local Assessor | November 15 of the tax year | This replaces the previous “90 days from first tax payment” rule. Taxpayers must submit their appeal by this fixed date each year. |
| Assessor’s Decision Deadline | December 31 of the same year | The local assessor must review the appeal and notify the taxpayer of the decision by yearend. |
| Appeal to Local Tax Board of Review | January 31 of the following year | If the taxpayer disagrees with the assessor’s decision or receives no decision by Dec 31, they must file an appeal with the local tax board by Jan 31. |
| Tax Board Hearing Deadline | Within 90 days of appeal filing | The local tax board must hold a hearing within 90 days of receiving the appeal. |
| Tax Board Decision Deadline | Within 45 days of hearing close | The board must issue a decision within 45 days after the hearing concludes. |
| Superior Court Petition Deadline | Within 30 days of board’s decision OR by November 15 of the tax year | If the board fails to act or the taxpayer is still aggrieved, they may file a petition in Superior Court. |