Property Tax Appeals

Global Extensions extend all time frames required by law related to the appeal process by 90 days for an individual municipality.  Global Extensions can only be granted to those municipalities that request them of the Department.  Any Global Extension granted for 90 days will only extend those deadlines that will occur after the request date (not the dates that have already occurred).  Please refer to the second page of the "Property Assessment Appeal Application" which can be downloaded from the accordion below, or refer to the last accordion below for a listing of applicable laws and time frames pertinent to the appeal process.

The following municipalities have been granted Global Extensions for assessment date 12-31-25:

None

*Additional extensions of time (not Global Extensions) may be granted to a local municipality and if such extension is granted the local assessor and/or the local tax board of review shall notify the taxpayer.

The Division has the authority to approve of any appeal form used in the State of Rhode Island.  However, the Division has no authority over the local appeal process, as such, any questions regarding the application, process, etc.. should be directed to your local assessor.  

ALL APPLICATIONS SHOULD BE FILED WITH THE LOCAL ASSESSOR'S OFFICE AND NOT WITH THE STATE.  DO NOT ATTEMPT TO FILE THE FORM WITH THE STATE AS THE STATE WILL NOT PROVIDE A RESPONSE AND THE SUBMISSION, IF NOT FILED PROPERLY WITH THE LOCAL ASSESSOR'S OFFICE WITHIN THE REQUIRED TIME FRAMES, WILL NOT RESERVE ANY RIGHT OF THE TAXPAYER TO APPEAL.

Please click the link below to download the approved appeal form "Property Assessment Appeal Application".  This appeal form can be utilized for any municipality in the state except for those listed below, which have a separately approved appeal form.  Please be aware that the second page of the "Property Assessment Appeal Application" appeal form provides a summary of the requirements necessary for the appeal process to take place.  For additional details regarding the appeal process please refer to the information in the next accordion labeled "Additional Appeal Information" and/or contact your local assessor.

When filling in the "Property Assessment Appeal Application" please be as complete as possible.  At the top of the form please provide the fiscal year, date of assessment, and the name of the municipality.  For all municipalities, except for Cumberland and East Providence, the fiscal year will be two years after the assessment date.  For example, if your first quarterly payment is due between July and September of 2026 then the fiscal year would be FY 2027 with an assessment date of 12-31-25.  For Cumberland and East Providence the fiscal year would be one year after the assessment date (not two).

Municipalities with separately approved appeal application forms:

None

The information below is not exhaustive and has been provided to the taxpayer solely for reference. Any questions regarding the application and/or the appeal process should be directed to the local assessor or your attorney.

Pertinent RI General Laws:

RIGL §§ 44-5-12, 44-5-15, 44-5-16, 44-5-17, 44-5-26, 44-5-27, 44-5-30

Time frames applicable to appeal process with local board of review and Superior Court:

The assessor has until December 31 of that year to review appeals, render decisions, and notify taxpayers of the decisions. The taxpayer, if still aggrieved, 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, may appeal to the local tax board of review; 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 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 forty-five (45) days of the date of the close of the hearing.

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.

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.

If a person has not filed a required account for tangible personal property, or filed an appeal first 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  §§ 44-5-26 — 44-5-31, unless the tax assessed is illegal in whole or in part; and that person’s remedy is limited to a review of the assessment with respect to the illegal tax.