Chapter 182 |
2025 -- S 0942 SUBSTITUTE A Enacted 06/24/2025 |
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 |
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 |
General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" are hereby amended |
to read as follows: |
44-5-12. Assessment at full and fair cash value. |
(a) All real property subject to taxation shall be assessed at its full and fair cash value, as |
of December 31 in the year of the last update or revaluation, statistical revaluation or update thereto, |
or at a uniform percentage thereof, not to exceed one hundred percent (100%), with such value to |
be determined by the assessors in each town or city; provided, that. There shall be no adjustment |
to an assessment because of an increase or decrease in such value as a result of market forces in |
years when there is no revaluation, statistical revaluation, or update thereto. It is further provided |
that: |
(1) Any residential property encumbered by a covenant recorded in the land records in |
favor of a governmental unit or the Rhode Island housing and mortgage finance corporation |
restricting either or both the rents that may be charged or the incomes of the occupants shall be |
assessed and taxed in accordance with § 44-5-13.11; |
(2) In assessing real estate that is classified as farmland, forest, or open space land in |
accordance with chapter 27 of this title, the assessors shall consider no factors in determining the |
full and fair cash value of the real estate other than those that relate to that use without regard to |
neighborhood land use of a more intensive nature; |
(3) Warwick. The city council of the city of Warwick is authorized to provide, by |
ordinance, that the owner of any dwelling of one to three (3) family units in the city of Warwick |
who makes any improvements or additions on his or her principal place of residence in the amount |
up to fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of |
Warwick, is exempt from reassessment of property taxes on the improvement or addition until the |
next general citywide reevaluation of property values by the tax assessor. For the purposes of this |
section, “residence” is defined as voting address. This exemption does not apply to any commercial |
structure. The property owner shall supply all necessary plans to the building official for the |
improvements or addition and shall pay all requisite building and other permitting fees as now are |
required by law; and |
(4) Central Falls. The city council of the city of Central Falls is authorized to provide, by |
ordinance, that the owner of any dwelling of one to eight (8) units who makes any improvements |
or additions to his or her residential or rental property in an amount not to exceed twenty-five |
thousand dollars ($25,000), as determined by the tax assessor of the city of Central Falls, is exempt |
from reassessment of property taxes on the improvement or addition until the next general citywide |
reevaluation of property values by the tax assessor. The property owner shall supply all necessary |
plans to the building official for the improvements or additions and shall pay all requisite building |
and other permitting fees as are now required by law. |
(5) Tangible property shall be assessed according to the asset classification table as defined |
in § 44-5-12.1. Renewable energy resources shall only be taxed as tangible property under § 44-5- |
3(c) and the real property on which they are located shall not be reclassified, revalued, or reassessed |
due to the presence of renewable energy resources, excepting only reclassification of farmland as |
addressed in § 44-27-10.1. Subject to the aforementioned exception for farmland, all assessments |
of real property with renewable energy resources thereon shall revert to the last assessed value |
immediately prior to the renewable developer’s purchasing, leasing, securing an option to purchase |
or lease, or otherwise acquiring any interest in the real property. However, notwithstanding the |
above, but without any limitation on taxpayer rights under § 44-5-26, no municipality shall be liable |
or otherwise responsible for any rebates, refunds, or any other reimbursements for taxes previously |
collected for real property with renewable energy resources thereupon. |
(6) Provided, however, that, for taxes levied after December 31, 2015, new construction on |
development property is exempt from the assessment of taxes under this chapter at the full and fair |
cash value of the improvements, as long as: |
(i) An owner of development property files an affidavit claiming the exemption with the |
local tax assessor by December 31 each year; and |
(ii) The assessor shall then determine if the real property on which new construction is |
located is development property. If the real property is development property, the assessor shall |
exempt the new construction located on that development property from the collection of taxes on |
improvements, until such time as the real property no longer qualifies as development property, as |
defined herein. |
For the purposes of this section, “development property” means: (A) Real property on |
which a single-family residential dwelling or residential condominium is situated and said single- |
family residential dwelling or residential condominium unit is not occupied, has never been |
occupied, is not under contract, and is on the market for sale; or (B) Improvements and/or |
rehabilitation of single-family residential dwellings or residential condominiums that the owner of |
such development property purchased out of a foreclosure sale, auction, or from a bank, and which |
property is not occupied. Such property described in subsection (a)(6)(ii) of this section shall |
continue to be taxed at the assessed value at the time of purchase until such time as such property |
is sold or occupied and no longer qualifies as development property. As to residential |
condominiums, this exemption shall not affect taxes on the common areas and facilities as set forth |
in § 34-36-27. In no circumstance shall such designation as development property extend beyond |
two (2) tax years and a qualification as a development property shall only apply to property that |
applies for, or receives, construction permits after July 1, 2015. Further, the exemptions set forth |
in this section shall not apply to land. |
(b) Municipalities shall make available to every land owner whose property is taxed under |
the provisions of this section a document that may be signed before a notary public containing |
language to the effect that they are aware of the additional taxes imposed by the provisions of § 44- |
5-39 in the event that they use land classified as farm, forest, or open space land for another purpose. |
(c) Pursuant to the provisions of § 44-3-29.1, all wholesale and retail inventory subject to |
taxation is assessed at its full and fair cash value, or at a uniform percentage of its value, not to |
exceed one hundred percent (100%), for fiscal year 1999, by the assessors in each town and city. |
Once the fiscal year 1999 value of the inventory has been assessed, this value shall not increase. |
The phase-out rate schedule established in § 44-3-29.1(d) applies to this fixed value in each year |
of the phase out. |
44-5-15. Notice of assessors’ meetings — Notice by taxpayer of intent to bring in |
account. Notice by taxpayer of intent to bring in account for tangible personal property. |
(a) Before assessing any valuations of tangible personal property, the assessors of all the |
cities and towns shall cause printed notices of the time and place of their respective meetings of the |
requirement to file an account required by subsection (b) to be posted in four (4) public places in |
their respective city or town, for three (3) weeks next preceding the time of their meeting in the |
month of December immediately preceding the tax year, and shall advertise in a newspaper with a |
statewide circulation jointly, at least once a week for the same space of time. The cost of said |
advertisement shall be shared equally among all of the cities and towns. |
(b) The notices shall require that every person and body corporate liable to taxation of |
tangible personal property shall be required to bring in to the assessors at the time they may |
prescribe a true and exact account of all the ratable estate tangible personal property owned or |
possessed by that person or body, describing and specifying the value of every parcel of the real |
estate as of December 31 in the year of the last update or revaluation and personal estate tangible |
personal property as of December 31 of immediately preceding the tax year, together with the |
additional information that may be prescribed by the assessors relative to the ratable estate tangible |
personal property as may be contained in any corporation or inheritance tax return filed with the |
state by the person within the year preceding the date of assessment next prior to the bringing in of |
the account. |
(c) Said accounts must be filed with the assessor’s office in the city or town where the |
property is located between January 2 and January 31 of each year, during regular business hours |
(excluding weekends and holidays). |
(d) If any person or body corporate liable to taxation files with the assessors, on or before |
January 31 next following the date of assessment, a written notice of that person’s or that body’s |
intention to bring in an account, the person or body corporate may bring in to the assessors the |
account at any time between March 1 and before March 15 next following the date of assessment. |
(e) The notice of intention to bring in an account is deemed to have been filed with the |
assessors if the notice is sent to them by registered or certified mail, postage prepaid, postmarked |
before 12:00 A.M. midnight of the last day on which the notice may be filed. The account is deemed |
to be brought in to the assessors if the account is sent to them by registered or certified mail, postage |
prepaid, postmarked before 12:00 A.M. midnight of the last day on which accounts may be brought |
in pursuant to the provisions of this section. |
(f) In case any person or body corporate fails to file any intention, that person or that body |
is deemed to have waived that person’s or that body’s right to file the account. |
(g) All matters contained within the account filing are available for review only by |
assessment related personnel. |
44-5-16. Oath to account brought in — Remedies after failure to bring in account — |
Effect on proration. |
(a) Every person bringing in any account shall make oath before some notary public or |
other person authorized to administer oaths in the place where the oath is administered that the |
account by that person exhibited contains, to the best of his or hertheir knowledge and belief, a |
true and full account and valuation of all the ratable estate tangible personal property owned or |
possessed by him or herthem; and whoever neglects or refuses to bring in the account, if overtaxed, |
shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26 — 44-5-31, and |
44-9-19 — 44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to |
make the required oath to his or hertheir account within the time prescribed by law, the taxpayer |
may, in writing, appoint an agent to make oath to his or hertheir account within the time prescribed |
by the assessors, and the agent shall at the time of making the oath append his or hertheir written |
appointment to the account, and for all purposes in connection with the account the taxpayer is |
deemed to have personally made the oath. |
(b) No taxpayer shall be denied a right of review by means of the procedure described in |
this chapter: (1) of any assessment on his or hertheir real tangible personal property by reason of |
any claimed inadequacies, inaccuracies, or omissions in his or hertheir listing of tangible personal |
property; (2) nor in the case of his or her personal property by reason of any claimed inadequacies, |
inaccuracies, or omissions in his or her listing of real property; (3) nor in the case of real or personal |
property by reason of any claimed inadequacies, inaccuracies, or omissions, which are not |
substantial, in his or her listing of real or personal property, respectively. |
(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from |
any town or city during a calendar year shall be assessed as though the property was situated in the |
city or town for the entire calendar year unless the taxpayer has filed an account as provided in this |
section specifying the date on which the property was introduced or removed. |
(d) Each city or town having a year of taxable ownership that measures length of ownership |
over the calendar year beginning immediately after the date of assessment shall adjust its year of |
taxable ownership so that it has a year of taxable ownership that measures length of ownership over |
the calendar year ending on the date of assessment. |
44-5-17. Assessment of property covered by account. |
If any person brings in an account as provided in § 44-5-15 § 44-5-15(b), the assessors |
shall nevertheless assess the person’s ratable estate tangible personal property at what they deem |
its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12. |
44-5-26. Petition in superior court for relief from assessment. |
(a) Any person aggrieved on any ground whatsoever by any assessment of taxes against |
him or her in any city or town, or any tenant or group of tenants, of real estate paying rent therefrom, |
and under obligation to pay more than one-half (½) of the taxes thereon, may within ninety (90) |
days from the date the first tax payment is due, on or before November 15 of each year, but not less |
than ninety (90) days after the first tax payment is due, file an appeal in the local office of tax |
assessment; provided, if the person to whom a tax on real estate is assessed chooses to file an |
appeal, the appeal filed by a tenant or group of tenants will be void. For the purposes of this section, |
the tenant(s) has the burden of proving financial responsibility to pay more than one-half (½) of the |
taxes. The assessor has forty-five (45) days until December 31 of that year to review the appeal |
appeals, render a decision decisions, and notify the taxpayer taxpayers of the decision decisions. |
The taxpayer, if still aggrieved, may appeal the decision of the tax assessor to the local tax board |
of review, 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, or in the |
event that the assessor does not render a decision, the taxpayer may appeal to the local tax board of |
review; at the expiration of the forty-five (45) day period. Appeals 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 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 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 thirty (30) forty-five (45) days of the date that of the close of the |
hearing was held. Provided, that a city or town may request and receive an extension from the |
director of the Rhode Island department of revenue. |
(b) Appeals to the local office of tax assessment are to be on an application form which has |
been approved by the department of revenue in consultation with the Rhode Island League of Cities |
and Towns. In the event of an appeal to the local tax board of review, the taxpayer or the local |
office of tax assessment, upon at the request by the taxpayer, shall forward the application form to |
the local tax board of review within the time period set forth in this section. |
(c) Said application must include: |
(1) The applicant’s opinion of value, fair market value, class, and assessed value of said |
property as of December 31 of the year of the last update or revaluation for real estate and as of |
December 31 of the tax year for tangible personal property; and |
(2) For income-producing residential real estate of six (6) units or more, and commercial, |
industrial, or mixed-use real estate, fifty percent (50%) or more of which real estate was leased, or |
was available to be leased, in an arm's length transaction during the prior year, a statement of rental |
income and related expenses, if any, for said real estate. Said statement of income and expenses |
shall cover the most recent twelve-(12)month (12) period preceding said December 31 date; |
provided, however, if such a statement of income and expenses is not yet available for said most |
recent twelve-(12)month (12) period, the statement of income and expenses covering the next most |
recent twelve-(12)month (12) period preceding said December 1 date shall be provided. |
(d) Said application form shall provide that the applicant may file a single appeal for |
multiple parcels of real estate if such parcels are contiguous and used as an aggregate site. |
(e) Said application form shall also notify applicants that any global extension granted |
pursuant to § 44-5-26(h)subsection (h) of this section will be posted on the department of revenue, |
division of municipal finance website. |
(f) Failure to provide such statement of income and expenses shall be grounds for denial |
of the appeal and such taxpayer shall not have the right to petition for relief in the superior court. |
The application shall be in the following form: |
STATE OF RHODE ISLAND |
FISCAL YEAR _______ ____________________________ |
Name of City or Town |
APPLICATION FOR APPEAL OF PROPERTY TAX |
For appeals to the tax assessor, this form must be filed with the local office of tax assessment |
within ninety (90) days from the date the first tax payment is due. For appeals to the local tax |
board of review, this form 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. |
1. TAXPAYER INFORMATION: |
A. Name(s) of Assessed Owner:______________________________________ |
B. Name(s) and Status of Applicant (if other than Assessed Owner):_________ |
____ Subsequent Owner (Acquired Title After December 31 on __________ |
20___________ ) |
____ Administrator/Executor ____ Lessee ____ Mortgagee ____ Other |
Specify ____ |
C. Mailing Address and Telephone No.: __________ ( ) ____________ |
Address Tel. No. |
D. Previous Assessed Value ___________ E. New Assessed Value _________ |
2. PROPERTY IDENTIFICATION: Complete using information as it appears on |
tax bill. |
A. Tax Bill Account No.: ___ Assessed Valuation ___ Annual Tax _________ |
B. Location: _________________________ Description: ________________ |
No. Street Zip |
Real Estate Parcel Identification: Map __ Block __ Parcel __ Type___ |
Tangible Personal |
C. Date Property Acquired: Purchase Price: Total cost of any improvements__ |
What is the amount of fire insurance on building: |
3. REASON(S) REDUCTION SOUGHT: Check reason(s) reduction is warranted |
and briefly explain why it applies. Continue explanation on attachment if necessary. |
Overvaluation. Incorrect Usage Classification. |
Disproportionate Assessment. Other Specify: |
Applicant’s Opinion of Fair Market Value Class Assessed Value |
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 personal estate;) |
Explanation ______________________________________________________ |
________________________________________________________________ |
________________________________________________________________ |
Have you filed a true and exact account this year with the City Assessor as required by |
law? |
Comparable Properties that support your claim: |
Address Sale Price Sales Date Property Type Assessed value |
_________________________________________________________________ |
_________________________________________________________________ |
_________________________________________________________________ |
_________________________________________________________________ |
4. SIGNATURES; |
SIGNATURE OF APPLICANT DATE |
SIGNATURE OF AUTHORIZED AGENT DATE |
( ) |
_________________________________________________________________ |
Name of Preparer Address Tel. No. |
TAXPAYER INFORMATION ABOUT APPEAL PROCEDURE |
REASONS FOR AN APPEAL. It is the intent of the general assembly to ensure that all taxpayers |
in Rhode Island are treated equitably. Ensuring that taxpayers are treated fairly begins where |
cities and towns meet defined standards related to performing property values. All properties |
should be assessed in a uniform manner, and properties of equal value should be assessed the |
same. |
TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER |
BILLING PROBLEM OR ERROR THAT CAUSED YOUR TAX BILL TO BE HIGHER THAN |
IT SHOULD BE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE DATE THE |
FIRST TAX PAYMENT IS DUE. |
You may appeal your assessment if your property is: (1) 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 personal estate for any reason, including |
clerical and data processing errors; (2) disproportionately assessed in comparison with other |
properties; (3) classified incorrectly as residential, commercial, industrial or open space, farm or |
forest; (4) illegal tax partially or fully exempt; (5) modified from its condition from the time of the |
last update or revaluation. |
WHO MAY FILE AN APPLICATION: You may file an application if you are (1) the |
assessed or subsequent (acquiring title after December 31) owner of the property; (2) the owner’s |
administrator or executor; (3) a tenant or group of tenants of real estate paying rent therefrom, and |
under obligations to pay more than one-half (½) of the taxes thereon; (4) a person owning or having |
an interest in or possession of the property; or (5) a mortgagee if the assessed owner has not applied. |
In some cases, you must pay all or a portion of the tax before you can file. |
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed |
with the local office of tax assessment within NINETY (90) days from the date the first tax payment |
is due. THESE DEADLINES CANNOT BE EXTENDED OR WAIVED BY THE ASSESSOR |
FOR ANY REASON. IF YOUR APPLICATION IS NOT FILED ON TIME, YOU LOSE ALL |
RIGHTS TO AN ABATEMENT AND THE ASSESSOR CANNOT BY LAW GRANT YOU |
ONE. AN APPLICATION IS FILED WHEN RECEIVED BY THE ASSESSOR’S OFFICE. |
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In |
some cases, you must pay the tax when due to appeal the assessors disposition of your application. |
Failure to pay the tax assessed when due may also subject you to interest charges and collection |
action. To avoid any loss of rights or additional charges, you should pay the tax as assessed. If an |
abatement is granted and you have already paid the entire year’s tax as abated, you will receive a |
refund of any overpayment. |
FILING AN ACCOUNT. Rhode Island General Laws Section 44-5-15 requires the annual |
filing of a true and exact account of all ratable estate owned or possessed by every person and |
corporate body. The time to file is between December 31, and January 31, of intention to submit |
declaration by March 15. Failure to file a true and full account, within the prescribed time, |
eliminates the right to appeal to the superior court, subject to the exceptions provided in Rhode |
Island General Laws Section 44-5-26(b). No amended returns will be accepted after March 15th. |
Such notice of your intention must be sent by certified mail, postage prepaid, postmark no later |
than 12 o’clock midnight of the last day, January 31. No extensions beyond March 15th can be |
granted. The form for filing such account may be obtained from the city or town assessor. |
ASSESSOR’S DISPOSITION. Upon applying for a reduction in assessment, you may be |
asked to provide the assessor with further written information about the property and to permit |
them to inspect it. Failure to provide the information or permit an inspection within thirty (30) days |
of the request may result in the loss of your appeal rights. |
APPEAL. The assessor shall have forty-five (45) days to review the appeal, render a |
decision and notify the taxpayer of the decision. The taxpayer, if still aggrieved, may appeal the |
decision of the tax assessor to the local tax board of review, or in the event that the assessor does |
not render a decision, the taxpayer may appeal to the local tax board of review at the expiration of |
the forty-five (45) day period. Appeals to the local tax board of review shall be filed not more than |
thirty (30) days after the assessor renders a decision and notifies the taxpayer, 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. |
____________________________________________________________________ |
DISPOSITION OF APPLICATION (ASSESSOR’S USE ONLY) |
GRANTED Assessed Value______________ |
Date Sent______ Abated Value________________ |
Date Returned______ DENIED Adjusted Value______________ |
Assessed Tax________________ |
On-Site Inspection DEEMED DENIED Abated Tax_____________ |
Date Adjusted Tax________________ |
By_________________________________________ |
Date Voted/Deemed Denied Tax Board of Review |
Date Change Certificate No. |
Any person still aggrieved on any ground whatsoever by an assessment of taxes against |
him or her in any city or town may, within thirty (30) days of the tax board of review decision |
notice, file a petition in the superior court for the county in which the city or town lies for relief |
from the assessment, to which petition the assessors of taxes of the city or town in office at the time |
the petition is filed shall be made parties respondent, and the clerk shall thereupon issue a citation |
substantially in the following form: |
THE STATE OF RHODE ISLAND. |
To the sheriffs of several counties, or to their deputies, Greetings: We command you to |
summon the assessors of taxes of the town of ________ : to wit, ________ of ________ (if to be |
found in your precinct) to answer the complaint of ________ of ________ on the return day hereof |
(said return day being the ___________ day of _____________________ A.D. 20___________) |
in the superior court to be holden at the county courthouse in ________ as by petition filed in court |
is fully set forth; and to show cause why said petition should not be granted. Hereof fail not, and |
make true return of this writ with your doings thereon. Witness, the seal of our superior court, at |
________ this ___________ day of _____________________ in the year ___________ |
__________, Clerk. |
(c)(g) Provided, that in case the If a person has not filed an a required account for tangible |
personal property, or filed an appeal first within with the local office of tax assessment and then |
the local tax board of review, that person shall not have the benefit of the remedy provided in this |
section and and/or in §§ 44-5-27 — 44-5-31, unless: (1) that person’s real estate has been assessed |
at a value in excess of the value at which it was assessed on the last preceding assessment day, |
whether then owned by that person or not, and has been assessed, if assessment has been made at |
full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has |
purportedly been made at a uniform percentage of full and fair cash value, at a percentage in excess |
of the uniform percentage; or (2) the tax assessed is illegal in whole or in part; and that person’s |
remedy is limited to a review of the assessment on the real estate or to relief with respect to the |
illegal tax, as the case may be. |
(h) The assessor for any city or town may request and receive from the director of the |
department of revenue one or more ninety-(90)day (90) global extensions of time (i.e., extensions |
which include all such appeals pending before the local tax board of review) to the December 31 |
date referenced in subsection (a) of this section. All such extensions shall be in writing and posted |
on the department of revenue, division of municipal finance website. |
(i) In the event that the local tax board of review does not hear a matter within ninety (90) |
days of the filing of the appeal or, after the close of the hearing does not render a written decision |
within forty-five (45) days of the date of the close of the hearing and there is no global extension |
in effect, the city or town may request and receive from the director of the department of revenue |
one or more extensions of time to either hear the matter and/or render a decision. The local board |
of review shall notify the taxpayer in the event the director of the department of revenue grants a |
city or town’s request for an extension to hear the taxpayer’s appeal and/or render a decision |
thereon. Nothing herein shall prevent the local tax board of review and the taxpayer from mutually |
agreeing to an extension of time for the matter to be heard and/or decision rendered. |
(j) Any person still aggrieved on any ground whatsoever by an assessment of taxes against |
him or her in any city or town may file, within thirty (30) days of the tax board of review’s written |
decision and notice thereof, or in the event that the board has neither held a hearing nor issued a |
decision within the above referenced time frames and has not sought and received an extension of |
time from the director of the department of revenue to do so, a petition in a superior court for the |
county in which the city or town lies for relief from the assessment. The assessor of taxes of the |
city or town in office at the time the petition is filed shall be named as a respondent in said action. |
(k) The petition and accompanying summons/citation shall be served upon the assessors in |
the manner set forth in rule 4 of the Rhode Island superior court rules of civil procedure governing |
service of process. |
(l) A plaintiff may amend a petition filed in the superior court seeking relief from a tax |
assessment so as to include an appeal of the assessment of the same real estate for tax years |
subsequent to the tax year which is the subject of said petition but prior to the tax year covered by |
the next revaluation, statistical revaluation or update. Such amendment must be filed on or before |
November 15 of the tax year for which the relief is being sought. Said taxpayer shall not be required |
to first file an appeal with either the local tax assessor or local tax board for such tax years prior to |
amending said petition. |
(m) A petitioner may file a single petition for multiple parcels of real estate if those parcels |
are contiguous and used as an aggregate site. |
44-5-30. Judgment on petition where taxpayer has filed account. Judgment on |
petition. |
(a) If the taxpayer has given in an account, and if on On the trial of the petition, either with |
or without a jury, it appears that the taxpayer’s real estate, tangible personal property, or intangible |
personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the |
tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the |
taxpayer has been so overtaxed, or illegally taxed, with his or hertheir costs, be deducted from his |
or her tax; but if the taxpayer’s tax be paid, whether before or after the filing of the petition, then |
the court shall give judgment for the petitioner for the sum by which he or shethe petitioner has |
been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest |
from the date on which the tax and penalty were paid and costs, which judgment shall be paid to |
the petitioner by the city or town treasurer out of the treasury. |
(b) If, however , on the trial of the petition related to tangible personal property and/or real |
estate, either with or without a jury, it appears that as it relates to tangible personal property the |
taxpayer has failed to file a required account or has fraudulently concealed or omitted any property |
information from his or hertheir account, or if it appears that the assessors have not assessed either |
the taxpayer's tangible personal property or real estate either the taxpayer’s real estate or his or her |
tangible personal property or his or her intangible personal property at a value in excess of the |
provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have |
judgment and execution for their costs. |
SECTION 2. Section 44-5-31 of the General Laws in Chapter 44-5 entitled "Levy and |
Assessment of Local Taxes" is hereby repealed. |
44-5-31. Judgment where taxpayer has not filed account. |
If the taxpayer has not filed an account, and if on the trial of the petition, either with or |
without a jury, it appears: |
(1) That his or her real estate has been assessed at a value in excess of the value at which |
it was assessed on the last preceding assessment day, whether then owned by him or her or not, and |
that the real estate has been assessed, if assessment has been made a full and fair cash value, at a |
value in excess of its full and fair cash value, or, if assessment has purportedly been made at a |
uniform percentage of full and fair cash value, at a percentage in excess of the uniform percentage; |
or |
(2) That the tax assessed is illegal in whole or in part, the court shall give judgment that |
the sum by which the taxpayer has been so overtaxed or illegally taxed, with his or her costs, be |
deducted from his or her tax; but if the taxpayer’s tax is paid, whether before or after the filing of |
the petition, then the court shall give judgment for the petitioner for the sum by which he or she |
has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with |
interest from the date on which the tax and penalty were paid, and costs, which judgment shall be |
paid to the petitioner by the city or town treasurer out of the treasury. Otherwise, the assessors shall |
have judgment and execution for their costs. |
SECTION 3. This act shall take effect upon passage; provided, however, the provisions |
thereof shall apply to assessment dates on and after December 31, 2025. This act shall not apply |
retroactively to appeals of prior assessments whether pending or filed after enactment. |
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LC002682/SUB A |
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