§ 44-5-26 - Petition in superior court for relief from assessment.
SECTION 44-5-26
§ 44-5-26 Petition in superior court forrelief from assessment. – (a) Any person aggrieved on any ground whatsoever by any assessment of taxesagainst him or her in any city or town, or any tenant or group of tenants, ofreal estate paying rent therefrom, and under obligation to pay more thanone-half of the taxes thereon, may within ninety (90) days from the date thefirst 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 tofile 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 provingfinancial responsibility to pay more than one-half ( 1/2) of the taxes. Theassessor has forty-five (45) days to review the appeal, render a decision andnotify the taxpayer of the decision. The taxpayer, if still aggrieved, mayappeal the decision of the tax assessor to the local tax board of review, or inthe event that the assessor does not render a decision, the taxpayer may appealto the local tax board of review at the expiration of the forty-five (45) dayperiod. Appeals to the local tax board of review are to be filed not more thanthirty (30) days after the assessor renders a decision and notifies thetaxpayer, 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 theexpiration of the forty-five (45) day period. The local tax board of reviewshall, within ninety (90) days of the filing of the appeal, hear the appeal andrender a decision within thirty (30) days of the date that the hearing washeld. Provided, that a city or town may request and receive an extension fromthe director of the Rhode Island department of revenue.
(b) Appeals to the local office of tax assessment are to beon an application. In the event of an appeal to the local tax board of review,the local office of tax assessment, upon request by the taxpayer, shall forwardthe application to the local tax board of review. The application shall be inthe following form: 8
=hd1 STATE OF RHODE ISLAND
FISCAL YEAR ]]]]]]]] ]]]]]]]]]]]]]]]]]]]]]]]]
Name of City or Town
=hd1 APPLICATION FOR APPEAL OF PROPERTY TAX
For appeals to the tax assessor, this form must be filed withthe local office of tax assessment within ninety (90) days from the date thefirst tax payment is due. For appeals to the local tax board of review, thisform 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 rendera decision within forty-five (45) days of the filing of the appeal, not morethan 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 thanAssessed Owner):
]]]]]]]] Subsequent Owner (Acquired Title After December 31on ]]]]]]]]]]]]] 20]]]]]]]] )
]]]]]]]] Administrator/Executor ]]]]]]]] Lessee ]]]]]]]]Mortgagee ]]]]]]]] Other Specify ]]]]]]]]
C. Mailing Address and TelephoneNo.:]]]]]]]]]]]]]] ( )
Address Tel. No.
/p D. Previous AssessedValue E. New Assessed Value
2. PROPERTY IDENTIFICATION: Complete usinginformation as it appears on tax bill.
A. Tax Bill Account No.: Assessed Valuation AnnualTax
B. Location:Description:
No. Street Zip
Real Estate Parcel Identification: Map ]]]] Block ]]]] Parcel]]]] Type
Tangible Personal
C. Date Property Acquired: Purchase Price: Totalcost 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 explanationon attachment if necessary.
Overvaluation. Incorrect Usage Classification.
Disproportionate Assessment. Other Specify:
Applicant's Opinion of Value $ Fair Market Value ClassAssessed Value
(as of December 31 in the year of the last update orrevaluation for real estate and as of December 31 of the tax year for personalestate;)
Explanation
Have you filed a true and exact account this year with theCity 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.
=hd1 TAXPAYER INFORMATION ABOUT APPEAL PROCEDURE
REASONS FOR AN APPEAL. It is the intent of the generalassembly to ensure that all taxpayers in Rhode Island are treated equitably.Ensuring that taxpayers are treated fairly begins where cities and towns meetdefined standards related to performing property values. All properties shouldbe assessed in a uniform manner, and properties of equal value should beassessed the same.
TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHERBILLING PROBLEM OR ERROR THAT CAUSED YOUR TAX BILL TO BE HIGHER THAN IT SHOULDBE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE DATE THE FIRST TAX PAYMENTIS DUE.
You may appeal your assessment if your property is: (1)OVERVALUED (assessed value is more than the fair market value as of December 31in the year of the last update or revaluation for real estate and as ofDecember 31 of the tax year for personal estate for any reason, includingclerical and data processing errors; (2) disproportionately assessed incomparison with other properties; (3) classified incorrectly as residential,commercial, industrial or open space, farm or forest; (4) illegal tax partiallyor fully exempt; (5) modified from its condition from the time of the lastupdate or revaluation.
WHO MAY FILE AN APPLICATION: You may file an application ifyou are (1) the assessed or subsequent (acquiring title after December 31)owner of the property; (2) the owner's administrator or executor; (3) a tenantor group of tenants of real estate paying rent therefrom, and under obligationsto pay more than one-half ( 1/2) of the taxes thereon; (4) a person owning orhaving an interest in or possession of the property; or (5) a mortgagee if theassessed owner has not applied. In some cases, you must pay all or a portion ofthe tax before you can file.
WHEN AND WHERE APPLICATION MUST BE FILED. Your applicationmust be filed with the local office of tax assessment within NINETY (90) daysfrom the date the first tax payment is due. THESE DEADLINES CANNOT BE EXTENDEDOR WAIVED BY THE ASSESSOR FOR ANY REASON. IF YOUR APPLICATION IS NOT FILED ONTIME, YOU LOSE ALL RIGHTS TO AN ABATEMENT AND THE ASSESSOR CANNOT BY LAW GRANTYOU ONE. AN APPLICATION IS FILED WHEN RECEIVED BY THE ASSESSOR'S OFFICE.
PAYMENT OF TAX. Filing an application does not stay thecollection of your taxes. In some cases, you must pay the tax when due toappeal the assessors disposition of your application. Failure to pay the taxassessed when due may also subject you to interest charges and collectionaction. To avoid any loss of rights or additional charges, you should pay thetax as assessed. If an abatement is granted and you have already paid theentire year's tax as abated, you will receive a refund of any overpayment.
FILING AN ACCOUNT. Rhode Island General Laws Section 44-5-15requires the annual filing of a true and exact account of all ratable estateowned or possessed by every person and corporate body. The time to file isbetween December 31, and January 31, of intention to submit declaration byMarch 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 exceptionsprovided in Rhode Island General Laws Section 44-5-26(b). No amended returnswill be accepted after March 15th. Such notice of your intention must be sentby certified mail, postage prepaid, postmark no later than 12 o'clock midnightof 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 inassessment, you may be asked to provide the assessor with further writteninformation about the property and to permit them to inspect it. Failure toprovide the information or permit an inspection within thirty (30) days of therequest may result in the loss of your appeal rights.
APPEAL. The assessor shall have forty-five (45) days toreview the appeal, render a decision and notify the taxpayer of the decision.The taxpayer, if still aggrieved, may appeal the decision of the tax assessorto the local tax board of review, or in the event that the assessor does notrender a decision, the taxpayer may appeal to the local tax board of review atthe expiration of the forty-five (45) day period. Appeals to the local taxboard of review shall be filed not more than thirty (30) days after theassessor renders a decision and notifies the taxpayer, or if the assessor doesnot 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) dayperiod.
=hd1 DISPOSITION OF APPLICATION (ASSESSOR'S USEONLY)
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 anassessment 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 thesuperior court for the county in which the city or town lies for relief fromthe assessment, to which petition the assessors of taxes of the city or town inoffice at the time the petition is filed shall be made parties respondent, andthe clerk shall thereupon issue a citation substantially in the following form:
=hd1 THE STATE OF RHODE ISLAND AND PROVIDENCEPLANTATIONS.
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 inyour precinct) to answer the complaint of ]]]]]]]]]]]]]] of ]]]]]]]]]]]]]] onthe 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 showcause why said petition should not be granted. Hereof fail not, and make truereturn of this writ with your doings thereon. Witness, the seal of our superiorcourt, at ]]]]]]]]]]]]]] this ]]]]]]]] day of ]]]]]]]]]]]]]] in the year]]]]]]]]]]]]]] ]]]]]]]]]]]]]]]]]], Clerk.
(c) Provided, that in case the person has not filed anaccount, or filed an appeal first within the local tax board of review, thatperson shall not have the benefit of the remedy provided in this section and in§§ 44-5-27 – 44-5-31, unless: (1) that person's real estate hasbeen assessed at a value in excess of the value at which it was assessed on thelast preceding assessment day, whether then owned by that person or not, andhas been assessed, if assessment has been made at full and fair cash value, ata value in excess of its full and fair cash value, or, if assessment haspurportedly been made at a uniform percentage of full and fair cash value, at apercentage in excess of the uniform percentage; or (2) the tax assessed isillegal in whole or in part; and that person's remedy is limited to a review ofthe assessment on the real estate or to relief with respect to the illegal tax,as the case may be.