Rhode Island Property Tax Update Archive

Updated December 2021

File an Account to Protect your Right of Appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for tax year 2022 by filing an account with the local assessor. In most jurisdictions the tax year 2022 tax bill will be sent out during the summer of 2022. The tax year 2022 tax bill has an assessing date of December 31, 2021. In most cases the filing of a valid account by January 31, of each year is a prerequisite to a valid appeal. The account must describe the property, both personal and real, claim a value of the property, and be signed under oath and notarized. Occasionally the assessors do not sent out account forms or their account form does not have a real estate section. It is incumbent upon the taxpayer to seek out a form and properly complete and add a real estate description and value to it if necessary.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated september 2021

The Rhode Island Assessing Date Has Changed

Rhode Island has recently amended RI General Law section 44-5-12 to make clear that the assessing date or valuation date shall be December 31 of the last update or revaluation. In other words, the proper assessed value is the full and fair cash value or fair market value of the property as of December 31 of the base year and not as of December 31 of each year. Prior to this amendment, by way of case law, the assessing date or valuation date changed on December 31 of each year. It appears that the amendment effects the Tax Year 2022 (assessing date of December 31, 2021) and going forward. Appeals must be filed with the Tax Assessor within 90 days from the date of the first payment of the tax is due. The Assessor has forty-five days to render a decision. If no decision is made within the forty-five days, the appeal is considered denied.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated december 2020

File an Account to Protect your Right of Appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for Tax Year 2021 by filing an account with the local assessor. In most jurisdictions the Tax Year 2021 tax bill will be sent out during the summer of 2021. The Tax Year 2021 tax bill has an assessing date of December 31, 2020. In most cases the filing of a valid account by January 31, of each year is a prerequisite to a valid appeal. The account must describe the property, both personal and real, claim of value of the property, and be signed under oath and notarized. Occasionally, the assessors do not send out account forms. It is incumbent upon the taxpayer to seek out a form and properly complete and file it. It is possible for a taxpayer to construct his own account form, but it must include all the required information and be signed under oath, notarized, and filed timely.

David G. Saliba 
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated june 2020

Rhode Island Property Tax Bills Have Been Sent

In Rhode Island, the property tax bills for the Tax Year 2020 have been sent. The assessing date for Tax Year 2020 is December 31, 2019. The filing for an appeal with the local assessor is due within ninety days after the date the first installment of the tax is due. In the past the burden was upon the taxpayer to prove value in the tax year of revaluation which is commonly known as the base year. Some judges are now interpreting the law that the value must be proved for the tax year in which the property tax appeal is field e.g. Tax Year 2020 the value as of December 31, 2019, regardless of whehter or not it was a revaluation year. In order to be safe, it may be advisable to prove value in both the tax year of revaluation (base year) and the tax year appealed.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated december 2018

File an Account to Protect your Right of Appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for Tax Year 2019 by filing an Account with the local assessor. In most jurisdictions the Tax Year 2019 tax bill will be sent out during the summer of 2019. The Tax Year 2019 tax bill has an assessing date of December 31, 2018. In most cases the filing of a Valid Account by January 31, 2019 is a prerequisite to a valid appeal. The Account must describe the property, both personal and real, claim a value of the property, and be signed under oath and notarized. Occasionally the assessors do not send out Account Forms. It is incumbent upon the taxpayer to seek out a form and properly complete and file it. It is possible for a taxpayer to construct his own Account form, but it must include all the required information and be signed under oath, notarized and filed timely.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated june 2018

In Rhode Island the dates for proving value have changed

The general rule in Rhode Island is that when appealing a property tax based upon overvaluation the iss is the market value of the property as of the revaluation or updated assessing date. This is the case even if the revaluation or updated assessing date was years in the past. The recent Rhode Island Supreme Court case of Michael A. Balmuth et al v. Tax Assessor for the Town of Portsmouth 2018 R.I. Lexis 43 has changed that rule. The court held that taxing statutes must be interpreted in the light most favorable to the taxpayer. The result is that the taxpayer has the opportunity to appeal for a lower value in years subsequent to the revaluation or updated assessing date without proving value in the year of the revaluation or updated assessing date. This is helpful to taxpayers in years when real estate values have decreased after the revaluation or updated assessing date.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated December 2017

File an account to protect your right of appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for Tax Year 2018 by filing an account with the local assessor.  In most jurisdictions the Tax Year 2018 tax bill will be sent out during the summer of 2018. The Tax Year 2018 tax bill has a valuation or assessing date of December 31, 2017. In most cases the filing of a valid account by January 31, 2018 is a prerequisite to a valid appeal. The account must describe the property, claim a value of the property, and be signed under oath and notarized. Occasionally the assessors do not send out account forms. It is incumbent upon the taxpayer to seek out a form and properly complete and file it. It is possible for a taxpayer to construct his own account form, but it must include all the required information and be signed under oath, notarized and filed timely.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

UPDATED JUNE 2016

Rhode Island 2016 Property Tax Bills Are Sent

Most Communities in Rhode Island have sent out their tax year 2016 property tax bills. These tax bills have an assessing date of December 31, 2015. If the aggrieved party is to file an appeal it must be done within 90 days from the day the first installment of the tax bill is due. If the assessor fails to act upon the appeal or if the aggrieved party wishes to appeal the decision of the assessor, he may file an appeal with the local Board of Tax Assessment Review. The aggrieved party will be notified of a hearing date before the Board of Tax Assessment Review. A decision of the board can be appealed to the Superior Court. At the Superior Court the aggrieved party can be offered a bench or jury trial. Only question of law can be appealed from a decision of the Superior Court. 

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC) 

Updated March 2016

Changes in Assessments and Classification Should Draw Taxpayers' Scrutiny

Rhode Island will be issuing its 2016 property tax bills in the late spring and early summer. The 2016 property tax bills have an assessment or valuation date of December 31, 2015. Most jurisdictions revalue every three years and do not change the assessments in interim years. Occasionally, an assessor will change an assessment in an interim year and this change should be examined closely as it is suspect of an illegal assessment. Also sometimes an assessor will change the classification of the property. For example a property\'s classification may be changed from commercial real estate to tangible personal property. This change in classification can place the property into a class that has a higher tax rate. This change in classification should be scrutinized to insure that the property is not being classified improperly. The maximum \"Equity Aides The Vigilant, Not Those Who Slumber On Their Rights\" is applicable here.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated December 2015

Rhode Island Accounts Are Due By January 31, 2016

In Rhode Island in most cases a taxpayer must file an Account by January 31 of each year with the local Assessor in order to preserve a future right of tax appeal. The next Account is due on January 31, 2016. The Account must list and describe all property owned by the taxpayer both real and personal. The Account must also claim a value for each parcel and/or piece of property. The Account must be signed and notarized. A taxpayer can obtain an extension until March 15, 2016 to file the Account. An extension can be obtained only if the Assessor is notified by January 31, 2016. Assessors sometimes send out Account forms to taxpayers and sometimes they do not. It is necessary for the taxpayer to supply the complete information required, in proper form, regardless of whether or not the Assessor sends out an Account form.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated June 2015

Rhode Island Jurisdictions Sending Out 2015 Property Tax Bills

Most Communities in Rhode Island have sent out their 2015 property tax bills.  These tax bills have an assessing date of December 31, 2014.  The assessed value is generally established in the year of a revaluation and is carried for each tax year until the next revaluation.  Therefore, the issue on an appeal is the value of the property on December 31 of the revaluation year and not December 31, 2014 unless December 31, 2014 was a revaluation year in the community where the property is located.  If a party is aggrieved he has ninety days from the date that the first payment is due without interest to file an appeal with the local assessor.  The assessor has forty five days to review the appeal, render a decision and notify the taxpayer of the decision.  If the taxpayer is still aggrieved he may file a further appeal with the local Board of Assessment Review.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated June 2014

Rhode Island Jurisdictions Sending Out 2014 Property Tax Bills

Most Communities in Rhode Island have sent out their 2014 property tax bills. These tax bills have an assessing date of December 31, 2013. The assessed value is generally established in the year of a revaluation and is carried for each tax year until the next revaluation. Therefore, the issue on an appeal is the value of the property on December 31 of the revaluation year and not December 31, 2013 unless December 31, 2013 was a revaluation year in the community where the property is located. If a party is aggrieved he has ninety days from the date that the first payment is due without interest to file an appeal with the local assessor. The assessor has forty five days to review the appeal, render a decision and notify the taxpayer of the decision. If the taxpayer is still aggrieved he may file a further appeal with the local Board of Assessment Review.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated December 2013

File an Account To Protect Your Right Of Appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for Tax Year 2014 by filing an account with the local assessor. In most jurisdictions the Tax Year 2014 tax bill will be sent out during the summer of 2014. The Tax Year 2014 tax bill has a valuation or assessing date of December 31, 2013. In most cases the filing of a valid account by January 31, 2014 is a prerequisite to a valid appeal. The account must describe the property, claim a value of the property, and be signed under oath and notarized. Occasionally the assessors do not send out account forms. It is incumbent upon the taxpayer to seek out a form and properly complete and file it. It is possible for a taxpayer to construct his own account form but it must include all the required information and be signed under oath and notarized.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Updated June 2013

In Rhode Island The Tax Assessor Goes First

In Rhode Island property tax appeals are tried in the Superior Court. The trial may be before a Judge or a Jury. In any tax assessment challenge, the assessor must first present his or her conclusion as to fair market value and methodology that was implemented to arrive at that conclusion. The taxpayer then puts on its case challenging the assessor's methodology or conclusion as to a fair market value or both. The taxpayer then has the burden of proving that the conclusion of fair market or the methodology used was improper. This procedure though somewhat unusual makes sense in that it makes the issues at hand clearer in their entirety for the Judge and or Jury. In other words the whole picture is presented. It is important to keep in mind that notwithstanding this procedure the burden of proving overvaluation is upon the taxpayer.

Updated December 2012

File An Account To Protect Your Right Of Appeal

Now is the time for Rhode Island taxpayers to preserve their right of appeal for Tax Year 2013 by filing an account with the local assessor. In most jurisdictions the Tax Year 2013 tax bill will be sent out during the summer of 2013. The Tax Year 2013 tax bill has a valuation or assessing date of December 31, 2012. In most cases the filing of a valid account by January 31, 2013 is a prerequisite to a valid appeal. The account must describe the property, claim a value of the property, and be signed under oath and notarized. Occasionally the assessors do not send out account forms. It is incumbent upon the taxpayer to seek out a form and properly complete and file it. It is possible for a taxpayer to construct his own account form but it must include all the required information and be signed under oath and notarized.

Updated September 2012

Local Tax Board of Review Filing is Needed

In Rhode Island many taxpayers have filed Applications for Appeal of Assessed Value with the local assessors contesting their tax year 2012 property tax bill. This filing was due within 90 days of the last day to pay the first installment of the tax without interest. For many cities and towns in Rhode Island that deadline is sometime in September or October of 2012. The Assessor has forty five days to review the appeal and make a decision. If the taxpayer is still aggrieved he may file with the Local Tax Board of Review within thirty days of the Assessor's decision. If the Assessor fails to make a decision within forty five days of the filing, the taxpayer has an additional ninety days to file an appeal with the Tax Board of Review. If you have filed your Application for Appeal with the Assessor, watch for his decision or his failure to render a decision.

Updated June 2012

Rhode Island Tax Year 2012 Bills To Be Sent

Most assessing jurisdictions in Rhode Island will be sending out their tax year 2012 tax bills soon. The assessing date for tax year 2012 is December 31, 2011. Most assessing jurisdictions revalue their real properties every three years and do not change their assessments between revaluations. If an assessing jurisdiction revalued as of December 31, 2010 for tax year 2011 the tax year 2011 assessment is the base year for valuation. It is the market value of the property in the base year that is pertinent. If a taxpayer wishes to appeal the current tax year 2012 bill that has an assessing date of December 31, 2011 on the basis of the property being overvalued, he must prove that the property was overvalued as of December 31, 2010. An Application for Abatement may be filed with the local assessor within ninety days from the date of the first installment of the tax is due.

Updated December 2011

You Must File An Account By The End Of January To Preserve Your Rights

In Rhode Island a taxpayer must file an account with the local assessor by January 31st of each year. That account must sufficiently describe the property both real and personal as of December 31st. The taxpayer must claim a value of the property and the account must be filed under oath and notarized. A taxpayer may file a "notice to bring an account" by January 31st. If that taxpayer files a timely "notice to bring an account" the taxpayer's deadline for filing the account is extended until between March 1st and March 15th. The taxpayer must file an account even if the assessor does not send out an account form. In most cases the timely filing of a valid account is a prerequisite to a valid future property tax appeal. Many taxpayers have lost their future right of appeal because they did not file an account timely or properly.

Updated September 2011

In Rhode Island Property Tax Appeals Are Heard In Superior Court

You have filed for an Abatement Application with the local assessor in a City or Town in Rhode Island, much to your dismay your appeal has either been denied or ignored. You then file your appeal with the local Tax Board of Review who after a hearing denies your appeal. What can you do? You can file a petition in the Superior Court in the county where the property is located. There the Petitioner will be afforded a jury trial if one is requested or a bench trial before a Superior Court Judge with a life time appointment. Either way the arbiter of fact is not a city employee or a political appointee who must be reappointment in the future in order to keep his or her job. Property tax appeals to the Superior Court can be laborious and expensive but the finder of fact is likely to be independent.

Updated June 2011

In Rhode Island If You Are "Aggrieved" Now Is the Time to Act

Most communities in Rhode Island will be sending out their tax year 2011 tax bills this summer. A person aggrieved by the assessment may file within ninety days from the date the first tax payment is due an appeal in the local office of the tax assessor. The assessor has forty-five days to render a decision. If the assessor renders a decision and the applicant is still aggrieved or if the assessor fails to render a decision within the forty-five day period the applicant may appeal the decision or lack thereof to the local Tax Board of Review. In an appeal where the valuation of real property is the issue, the applicant must prove that the assessment is in excess of the market value of the property as of December 31st of the year the property was revalued. The year that the properties are revalued is commonly referred as the base tax year.

Updated March 2011

You May Have To Look Back To Prove Your Case

In Rhode Island many taxpayers are in the midst of the appeal process for Tax Year 2010.  Some taxpayers have received or will receive a decision from the local Board of Tax Review.  The taxpayer has 30 days from the decision of the local Board of Tax Review to appeal to the Superior Court.  In Rhode Island cities and towns must conduct a comprehensive property revaluation every nine years and conduct an update every three years between full revaluations.  These requirement periods are staggered so the time table is different for each jurisdiction.  In order to prove that real estate is overvalued the taxpayer must prove that the assessed value is more than the fair market value as of December 31st in the year of the last update or revaluation.  In other words the taxpayer must prove fair market value in the base year which may be a previous tax year.

Updated December 2010

File An Account Now To Protect Your Rights

Now is the time for Rhode Island taxpayers to preserve their right of appeal for tax year 2011 by filing an account with the local assessor. In most jurisdictions the tax year 2011 tax bill will be sent out during the summer of 2011. The tax year 2011 tax bill has a valuation or assessing date of December 31, 2010. In most cases the filing of a valid account by January 31, 2011 is a prerequisite to a valid appeal. The account must describe the property, claim a value of the property, and be signed under oath and notarized. Occasionally the assessors do not send out account forms. It is incumbent upon the taxpayer to seek out a form and properly complete and file it. It is possible for a taxpayer to construct his own account form but it must include all the required information and be signed under oath and notarized.

Updated September 2010

Tax Year 2010 Bills Have Been Sent

Most assessing jurisdictions in Rhode Island have sent out their tax year 2010 tax bills. The assessing date for tax year 2010 is December 31, 2009. This can be confusing as the assessing date and valuation date are often different. Most assessing jurisdictions revalue all their properties every three years and do not change their assessments between revaluations. For example if an assessing jurisdiction revalued as of December 31, 2008 for tax year 2009 the tax year 2009 assessment is the base year for valuation. If a taxpayer wishes to appeal the current tax year 2010 bill that has an assessing date of December 31, 2009 on the basis of the property being overvalued, he must prove that the property was overvalued as of December 31, 2008 not December 31, 2009. An Application for Abatement may be filed with the local assessor within ninety days from the date of the first payment is due.

Updated March 2010

Now May Be The Time To Review Assessments

Many communities in Rhode Island are in the process of revaluing for tax year 2010. The tax year 2010 has a valuation date of December 31, 2009. In most cases the tax bills will be sent out during the summer of 2010. Some communities are notifying taxpayers of the proposed tax year 2010 assessments in advance of sending out the tax bills. If that is the case it may be a good opportunity to discuss the assessment with the assessor and correct any errors before the bills are sent out. If the tax year 2010 tax bills are sent out and the taxpayer decides to file an appeal it must be filed with the local assessor within ninety days from the date the first tax payment is due. The assessor then has forty five days to review the appeal, render a decision, and notify the taxpayer of the decision.

Updated December 2009

You Must File An Account To Preserve Your Right Of Appeal

In Rhode Island a taxpayer must file an account with the local assessor by January 31st of each year. That account must sufficiently describe the property both real and personal as of December 31st. The taxpayer must claim a value of the property and the account must be filed under oath and notarized. A taxpayer may file a "notice to bring an account" by January 31st. If that taxpayer files a timely "notice to bring an account" the taxpayer's deadline for filing the account is extended until between March 1st and March 15th. The taxpayer must file an account even if the assessor does not send out an account form. In most cases the timely filing of a valid account is a prerequisite to a valid future property tax appeal. Many taxpayers have lost their future right of appeal for not filing an account timely or properly.

Updated September 2009

In Rhode Island Now It's Time to File

Most jurisdictions in Rhode Island have recently sent out their 2009 property tax bills. The 2009 bills relates to an assessment date of December 31, 2008. A person aggrieved by the assessment can file an appeal with the local assessor. The Application for Appeal must be filed within ninety (90) days of the day the first tax payment is due. The assessor has forty-five (45) days to act upon the Application. If the assessor fails to act within the forty-five (45) day period the aggrieved person may file a further appeal within ninety (90) days after the forty-five (45) day period. If the assessor renders a decision within the initial forty-five (45) day period, the aggrieved person may file a further appeal no more than thirty (30) days after the assessor's decision. Further appeals from the initial appeal with the local assessor are filed with the local Tax Board of Review.

Updated December 2008

You Must File An Account

In Rhode Island the deadline for filing an account with the assessors is approaching. The proper and timely filing of an account is a jurisdictional prerequisite to a valid appeal in many property tax appeal cases. The account must be filed by January 31, of each year. It is possible to request an extension to file the account between March 1 and March 15th. The account must describe the parcel of property and claim a value as of December 31. The account must be notarized and signed under oath. Many assessors send the account forms to taxpayers. Other assessors make the account forms available at their office. Still other assessors ask that the taxpayer craft its own form. In any event the proper and timely filing of an account is required in most cases. Taxpayer beware the account needs to be filed properly and timely.

Updated June 2008

Rhode Island Property Tax Bills Are Being Sent

In Rhode Island most communities are in the process of sending out their 2008 property tax bills. These tax bills pertain to the assessing or valuation date of December 31, 2007. An Application for Abatement may be filed with the assessor within 90 days of the due date of the first installment of the tax. The assessor has 45 days to make a decision upon the application. If he fails to make a decision within 45 days the Application is deemed to be denied. The taxpayer must then file an Application for Abatement with the local Board of Assessment Review. The Board of Assessment Review must afford the taxpayer a hearing. The taxpayer may appeal a decision of The Board of Assessment Review to the Superior Court in the County where the property is located that appeal must be made within 30 days of the date of the decision.

Updated March 2008

In Rhode Island The Time To Appeal May Be Now

In Rhode Island many taxpayers filed for abatements with the local assessor last summer and fall protesting the assessment that has a valuation date of 12/31/06. Many of those applications have already been denied. Some of these taxpayers continue their appeals by filing with the local Tax Board of Assessment Review. The local Tax Board of Assessment Review must afford the taxpayer a hearing. In some cases that has already been done and a decision either approving or denying the abatement request has been issued. If the taxpayer is denied an abatement he must file a petition in the Superior Court within 30 days from the date of the decision. In Superior Court the taxpayer has the right to claim a jury trial. Rhode Island is one of the minority of states that provides the taxpayer with the option of jury trial in a tax abatement matter.

Updated December 2007

True and Exact Account Filling

In Rhode Island a "true and exact account" must be filed by January 31st of each year in order to maintain a future valid appeal. The account must contain a complete list of all "ratable" property owned or possessed by the taxpayer with a claimed value as of December 31st. An extension to file the account will be granted if it is requested by the January 31st due date. The taxpayer then may bring the account at any time between March 1st and March 15th. The reason for the account is to assist the assessors in valuing property for the tax bills that are generally issued during the summer. Failure to comply with the requirements of filing account can be fatal to an appeal. It is incumbent upon the taxpayer to seek out the account forms or to fashion an account form. Taxpayers should take extra care to file a proper account every year.