Introduced By: Reps. Pires, Faria, San Bento, Carter and Sullivan
Date Introduced : February 2, 1999
It is enacted by the General Assembly as follows:
SECTION 1. Section 44-5-26 of the General Laws in Chapter 44-5 entitled "Levy and Assessment of Local Taxes" is hereby amended to read as follows:
44-5-26. Petition in superior court for relief from assessment.
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(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 of the taxes thereon,
may within {DEL thirty (30) DEL} {ADD ninety (90) ADD} days
from the date the first tax payment is due, file an appeal {DEL to
the local assessor DEL} {ADD in the local office of tax assessment, ADD}
provided {DEL , DEL} however, 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 of the taxes. {ADD 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. 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) days of the
date that the hearing was held. Provided, however, a city or
town may request and receive an extension from the director of
the Rhode Island Department of Administration. ADD} {DEL The
assessor has forty-five (45) days to review and render a decision.
The taxpayer if still aggrieved may appeal to the local tax board
of review within ninety (90) from the date the first tax payment
is due. The local tax board of review shall, within ninety (90)
days of the day the appeal was filed, hear the appeal and must
render a decision within thirty (30) days of the date the hearing
was held provided however, a city or town may request and receive
extension from the director of the department of administration. DEL}
{ADD Appeals to the local office of tax assessment and the local tax board of review shall be on an application substantially in the following form: ADD}
{ADD FISCAL YEAR ______________ __________________________ ADD}
{ADD APPLICATION FOR ABATEMENT OF PROPERTY TAX ADD}
{ADD For appeals to the tax assessor, this form must be filed with the local office of tax assessment within 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. ADD}
{ADD 1. TAXPAYER INFORMATION: ADD}
{ADD A. Name(s) of Assessed Owner:___________________________________________ ADD}
{ADD B. Name(s) and Status of Applicant (if other than Assessed Owner):______________ ADD}
____ {ADD Subsequent Owner (Acquired Title After December 31 on ___________19____) ADD}
___Administrator/Executor ___Lessee __Mortgagee __Other Specify _____
{ADD C. Mailing Address and Telephone No.:________________________( ) ____________ ADD}
{ADD Address ADD} {ADD Tel. No. ADD}
{ADD D. Previous Assessed Value ____________________E. New Assessed Value __________ ADD}
{ADD 2. PROPERTY IDENTIFICATION: Complete using information as it appears on tax bill. ADD}
{ADD A. Tax Bill Account No.: ____________Assessed Valuation __________Annual Tax _____ ADD}
{ADD B. Location:___________________________Description:___________________________ ADD}
{ADD No.Street Zip ADD}
{ADD Real Estate Parcel Identification: Map _ Block Parcel Type_____ ADD}
{ADD Tangible Personal ADD}
{ADD C. Date Property Acquired: Purchase Price: Total cost of any improvements____ ADD}
{ADD What is the amount of fire insurance on building: ADD}
{ADD 3. REASON(S) ABATEMENT SOUGHT: Check reason(s) an abatement is warranted and ADD} {ADD briefly explain why it applies. Continue explanation on attachment if necessary. ADD}
{ADD Overvaluation. ADD} {ADD Incorrect Usage Classification. ADD}
{ADD Disproportionate Assessment. ADD} {ADD Other Specify: ADD}
{ADD Applicant's Opinion of Value $ ADD}
{ADD Fair Market Value Class Assessed Value ADD}
{ADD Explanation______________________________________________________ADD}
{ADD______________________________________________________ADD}
{ADD______________________________________________________ADD}
{ADD Have you filed a true and exact account this year with the City Assessor as required by law? ADD}
{ADD Comparable Properties that support your claim: ADD}
| {ADD Address | Sale Price | Sales Date | Property Type | Assessed value ADD} |
{ADD______________________________________________________ADD}
{ADD______________________________________________________ADD}
{ADD______________________________________________________ADD}
{ADD 4. SIGNATURES; ADD}
{ADD SIGNATURE OF APPLICANT ___________________ DATE ADD}
{ADD SIGNATURE OF AUTHORIZED AGENT___________________DATE ADD}
{ADD_____________________________________( ) _________________ADD}
{ADD Name of Preparer____________ Address_____________ Tel. No. ________ ADD}
{ADD REASONS FOR AN ABATEMENT. 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. An abatement is a reduction in the tax assessed on your property for the fiscal year. ADD}
{ADD 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 APPLY FOR AN ABATEMENT WITHIN 90 DAYS FROM THE DATE THE FIRST TAX PAYMENT IS DUE. ADD}
{ADD You may apply for an abatement if your property is: (1) OVERVALUED (assessed value is more than the fair market value as of December 31 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. ADD}
{ADD 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 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. ADD}
{ADD WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the local office of tax assessment within 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. ADD}
{ADD 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. ADD}
{ADD FILING AN ACCOUNT. RI General Law 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. 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. ADD}
{ADD ASSESSOR'S DISPOSITION. Upon applying for an abatement, 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 30 days of the request may result in the loss of your appeal rights. ADD}
{ADD 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. ADD}
{ADD ______________________________________________________________________________
{ADD GRANTED ADD}_____ {ADD Assessed Value_________________ ADD}
{ADD Date Sent_____ Abated Value___________________ ADD}
{ADD Date Returned______ ADD}_ {ADD DENIED _____ Adjusted Value__________________ ADD}
{ADD Assessed Tax___________________ ADD}
{ADD On-Site Inspection DEEMED DENIED _____Abated Tax_____________________ ADD}
{ADD Date _____ Adjusted Tax ____________________ ADD}
{ADD By________________ ADD}
{ADD Date Voted/Deemed Denied _____ Tax Board of Review ADD}
{ADD Date Change _____ Certificate No. _____ ADD}
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:
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. 19____) 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. (b) Provided, however, that in case the person has not filed an account, or filed an appeal first within the local tax board of review, that person shall not have the benefit of the remedy provided in this section and in sections 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 shall be 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.
SECTION 2. This act shall take effect upon passage.
