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Rhode Island · How-To Guide

How do I appeal my property tax assessment?

City or Town Tax Assessor (municipal informal appeal) / Municipal Board of Tax Assessment Review - BTAR (formal municipal appeal) / Rhode Island Superior Court (judicial appeal)
Step by Step

How to do it

  1. Review your property tax bill; compare assessed value to recent comparable sales; understand your municipality's assessment ratio (RI assesses at 100% of fair market value)
  2. Contact City/Town Assessor informally first: most RI municipalities encourage informal review; request your property record card; call the assessor's office with questions; many errors resolved informally
  3. FILE FORMAL APPEAL WITH LOCAL TAX ASSESSOR (first level - REQUIRED):
  4. DEADLINE: 90 DAYS FROM THE DATE THE FIRST TAX PAYMENT IS DUE for your municipality (per RI General Law 44-5-26)
  5. Example: If your first quarterly payment is due July 15, you have 90 days from July 15 to file with the assessor
  6. File the Application for Appeal of Property Tax form with the local office of tax assessment; form available from your city/town assessor or on the city/town website
  7. Assessor reviews appeal and has 45 DAYS to render a decision and notify you
  8. Present: comparable sales data, recent appraisal, property record corrections, photographs
  9. APPEAL TO LOCAL BOARD OF TAX ASSESSMENT REVIEW (BTAR) - if assessor denies or doesn't decide:
  10. If assessor renders a decision: file with BTAR within 30 DAYS of assessor's decision
  11. If assessor does NOT render a decision within 45 days of filing: file with BTAR within 90 DAYS after that 45-day period expires
  12. BTAR hears the appeal and must render a decision within 90 days of filing (or within 30 days of the hearing)
  13. Continue to PAY property taxes during the appeal - failure to pay may result in loss of appeal rights and additional penalties
  14. RHODE ISLAND SUPERIOR COURT: if unsatisfied with BTAR decision:
  15. Appeal to Superior Court in the applicable county (Kent, Newport, Providence, Washington, or Bristol county courthouse) within 30 days of BTAR decision
Details

What you need to know

Required Docs
  • Application for Appeal of Property Tax form (from your city/town assessor or website; statewide standard form with RI seal)
  • Supporting evidence: comparable sales data, independent appraisal, property record corrections, photographs
Fee
Assessor appeal: typically no fee; BTAR: typically no fee; Superior Court: filing fees APPEAL DEADLINE (assessor): 90 days from due date of first tax payment of the year BTAR DEADLINE: 30 days from assessor's decision; or 90 days after 45-day assessor decision window expires SUPERIOR COURT: 30 days from BTAR decision WHERE TO GO: City/Town Tax Assessor (informal + formal assessment appeal form); Municipal Board of Tax Assessment Review (BTAR); Rhode Island Superior Court
Where to Go
City/Town Tax Assessor (informal + formal assessment appeal form); Municipal Board of Tax Assessment Review (BTAR); Rhode Island Superior Court
Rhode Island Notes

Important state-specific details

  • 90-DAY APPEAL DEADLINE from first tax payment due date - more generous than many states but still important to track.
  • PAY TAXES EVEN DURING APPEAL - do not withhold payment; failure to pay may result in loss of appeal rights, interest, and potential tax sale.
  • RI assesses at 100% of fair market value - compare your assessment directly to comparable sales.
  • 9-YEAR REAPPRAISAL CYCLE: If your municipality has not recently reappraised, your assessed value may not reflect current market conditions - check when the last reappraisal occurred.
  • MOTOR VEHICLE TAX: RI has been phasing this out; most municipalities have eliminated or reduced vehicle excise taxes.
Official Source

State office contact

State Office
Rhode Island Division of Municipal Finance - dor.ri.gov; City/Town Assessor (varies by municipality); Rhode Island Superior Court (varies by county/municipality)