City of Providence
Mayor Brett Smiley

Application for Appeal of Property Tax

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RI GENERAL LAW: §44-5-26:
Appeals to the tax assessor, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, may be filed in the local office of tax assessment.

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.

You may appeal your assessment if your property is:
  • 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 a personal estate for any reason, including clerical and data processing errors.
  • Classified incorrectly as residential, commercial, industrial or open space, farm or forest.

Any "global extensions" granted pursuant to 4-5-26(h) will be posted on the DOR, DMF website Property Tax Appeals | RI Division of Municipal Finance.

I am appealing my:






Property Type: Residential

Step 1 of 4

RI GENERAL LAW: §44-5-26:
Appeals to the tax assessor, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, may be filed in the local office of tax assessment.

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.

You may appeal your assessment if your property is:
  • 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 a personal estate for any reason, including clerical and data processing errors.
  • Classified incorrectly as residential, commercial, industrial or open space, farm or forest.

Any "global extensions" granted pursuant to 4-5-26(h) will be posted on the DOR, DMF website Property Tax Appeals | RI Division of Municipal Finance.

RI GENERAL LAW: §44-5-26:
Appeals to the tax assessor, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, may be filed in the local office of tax assessment.

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.

You may appeal your assessment if your property is:
  • 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 a personal estate for any reason, including clerical and data processing errors.
  • Classified incorrectly as residential, commercial, industrial or open space, farm or forest.

Any "global extensions" granted pursuant to 4-5-26(h) will be posted on the DOR, DMF website Property Tax Appeals | RI Division of Municipal Finance.

Taxpayers are required to file a true and exact account only for tangible personal property.

The filing window is January 2nd thru January 31st each year. If a taxpayer submits a notice of intent to file to the Tax Assessor's office by January 31, they may submit the true and exact account by March 15.

Failure to file the required account may result in loss of appeal rights, unless the tax is illegal or the property is assessed above its prior value.

Thank you for your cooperation. If we can be of assistance in preparing your report, feel free to come to our office at City Hall.

STATE LAW REQUIRES THE FILING OF THIS DECLARATION. FAILURE TO DO SO IN AN INCREASED ASSESSMENT .

Name(s) of Assessed Owner(s) (Required)


Are you the Assessed Owner? (Required)




Email (Required)


Secondary Email


Phone (Required)


Secondary Phone



Mailing Address (Required)

Street Address


Street Address (Line 2, Optional)


City


State


Zip





Property Type: Residential

Step 2 of 4

Property Identification
One property per submission

For details about your Account Number, Assessed Value, and Assessed Tax, please visit Catalis.

Assessed Value


Assessed Tax


Location (Required)


Property Description (Required)



Real Estate Plat-Lot-Unit (Required)
You can search for your Plat, Lot, and Unit at Catalis.

Plat



Lot



Unit



Tangible Account Number


Date Property Acquired


Purchase Price


Improvement Costs


Amount of Fire Insurance/Insurance on the Building


Lot Size





Step 4 of 5

Schedule A - Apartment Rent Schedule

Gross Building Area (Required)
(Including owner-occupied space)


Net Leasable Area (Required)


Owner-Occupied Area


Number of Units (Required)


Number of Parking Spaces


Actual Year Built (Required)


Year Remodeled



INCOME

Parking Rentals


Other Property Income


Total Potential Income (Required)


Loss Due to Vacancy and Credit


Effective Annual Income (Required)



EXPENSES

Heating/Air Conditioning


Electricity


Other Utilities


Payroll
(except management)


Supplies


Management


Insurance


Common Area Maintenance


Leasing Fees/Commissions/Advertising


Legal and Accounting


Elevator Maintenance


Tenant Improvements


General Repairs


Security


Other
(Specify)


Total Expenses (Required)



Net Operating Income (Required)


Capital Expenses (Required)


Real Estate Taxes


Mortgage Payment
(Principal + Interest)





Property Type: Residential

Step 4 of 4

Reasons(s) Reduction Sought

Select Reason(s) Reduction is Warranted (Required)


Applicant's Opinion - Market Value (Required)
Enter a numeric value only


Explain why your reason applies (Required)


Add All Applicable File(s)
File types accepted: PDF, JPG, PNG, DOCX, XLSX
Maximum of 10 files.
Maximum of 10MB per file.
Drag & Drop Files Here
OR
    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.

    RI GENERAL LAW: §44-5-26:
    Appeals to the tax assessor, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, may be filed in the local office of tax assessment.

    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.

    You may appeal your assessment if your property is:
    • 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 a personal estate for any reason, including clerical and data processing errors.
    • Classified incorrectly as residential, commercial, industrial or open space, farm or forest.


    WHO MAY FILE AN APPLICATION:
    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, 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.

    WHEN AND WHERE APPLICATION MUST BE FILED.
    Your application must be filed with the local office of tax assessment on or before November 15 of each year, but not less than ninety (90) days after. 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 Assessor’s 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 every person and body corporate liable to taxation of tangible personal property. 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.



    (Required)

    Typing your name here serves as a signature and acceptance of above (Required)


    Primary Contact Information
    Is the primary contact different than what is listed below?

    Name:
    Contact Email:
    Contact Phone:
    Contact Address: