Rhode Island taxpayers must file an appeal with the municipality’s assessor within 90 days of the date when the first quarterly payment is due. In many communities, tax bills are due in July or August, making the deadline to appeal October or November each year. Failure to file an appeal to the Assessor will bar any opportunity to challenge your assessment for that year.
After filing an appeal, the Assessor has 45 days to render their decision. If the taxpayer is still aggrieved, they may file an appeal with the Board of Tax Appeals within 30 days of the Assessor's decision. The Board has 90 days to hear the appeal, and 30 days from the hearing date to render an opinion. If the taxpayer does not obtain relief, the next step is to file a lawsuit in Superior Court. R.I.Gen.Laws section 44-5-26.
2022 may be a very favorable year to contest your Rhode Island commercial property tax assessment, as assessments will be based on 2021 performance. Pierce Atwood attorneys can help maximize your chances of bringing a successful property tax appeal by helping navigate the many procedural traps present in the Rhode Island law.