2025 -- H 6043

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LC002311

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2025

____________

A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Representative Alex S. Finkelman

     Date Introduced: March 07, 2025

     Referred To: House Municipal Government & Housing

     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

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     (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

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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

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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 her knowledge and belief, a true and

full account and valuation of all the ratable estate tangible personal property owned or possessed

by him or her; 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 her account within the time prescribed by law, the taxpayer may, in writing,

appoint an agent to make oath to his or her account within the time prescribed by the assessors, and

the agent shall at the time of making the oath append his or her 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 her real tangible personal property by reason of any

claimed inadequacies, inaccuracies, or omissions in his or her 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)

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days from the date the first tax payment is due, on or before November 15 of each year, 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, 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 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 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

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(12) month period, the statement of income and expenses covering the next most recent twelve (12)

month 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(d) 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: ________________

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                         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

                                             (   )             

     _________________________________________________________________

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    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

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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.  

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     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 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)

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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 her costs, be deducted from his or

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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

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.

     (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 her 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 tax year 2026 (i.e. valuations as of December 31, 2025) and thereafter. This

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act shall not apply retroactively to appeals of prior assessments whether pending or filed after

enactment.

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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

the assessment of real property and the timing and process to appeals thereof.

     This act would take effect upon passage; provided, however, the provisions thereof would

apply to tax year 2026 (i.e. valuations as of December 31, 2025) and thereafter. This act would not

apply retroactively to appeals of prior assessments whether pending or filed after enactment.

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