2016 -- S 2448

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LC004822

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2016

____________

A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Senator John A. Pagliarini

     Date Introduced: February 11, 2016

     Referred To: Senate Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-5-26 of the General Laws in Chapter 44-5 entitled "Levy and

Assessment of Local Taxes" is hereby amended to read as follows:

     44-5-26. Petition in superior court for relief from assessment. -- (a) 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 of the taxes thereon, may within ninety (90) days from the date 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 (1/2) of the taxes. The assessor has

forty-five (45) days to review the appeal, render a decision and notify the taxpayer of the

decision. The taxpayer, if still aggrieved, may appeal the decision of the tax assessor to the local

tax board of review, or in the event that the assessor does not render a decision, the taxpayer may

appeal to the local tax board of review at the expiration of the forty-five (45) day period. 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, 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 the expiration

of the forty-five (45) day period. 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 thirty (30) days of the date

that the hearing was held. Provided, that a city or town may request and receive an extension

from the director of the Rhode Island department of revenue.

     (b) Appeals to the local office of tax assessment are to be on 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 forward the application to the local tax board of review. The application shall

be in the following form:

STATE OF RHODE ISLAND

FISCAL YEAR ________ ________________________

Name of City or Town

APPLICATION FOR APPEAL OF PROPERTY TAX

     For appeals to the tax assessor, this form must be filed with the local office of tax

assessment within ninety (90) days from the date the first tax payment is due. For appeals to the

local tax board of review, this form 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 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) day period.

     1. TAXPAYER INFORMATION:

     A. Name(s) of Assessed Owner:___________________________________________

     B. Name(s) and Status of Applicant (if other than Assessed Owner): ________

________Subsequent Owner (Acquired Title After December 31 on _____________

20________)

     ________ Administrator/Executor ________ Lessee ________ Mortgagee ________

Other Specify ________

     C. Mailing Address and Telephone No.:______________ ( )___________________

      Address Tel. No.

     D. Previous Assessed Value_____________ E. New Assessed Value______________

     2. PROPERTY IDENTIFICATION: Complete using information as it appears on tax bill.

     A. Tax Bill Account No.: __________Assessed Valuation _______Annual Tax_______

     B. Location: ______________________ Description:__________________________

      No. Street Zip

     Real Estate Parcel Identification: Map ____ Block ____ Parcel ____ Type ________

     Tangible Personal

     C. Date Property Acquired: Purchase Price: Total cost of any improvements________

     What is the amount of fire insurance on building:

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     3. REASON(S) REDUCTION SOUGHT: Check reason(s) reduction is warranted and

briefly explain why it applies. Continue explanation on attachment if necessary.

     Overvaluation. Incorrect Usage Classification.

     Disproportionate Assessment. Other Specify:

     Applicant's Opinion of Value $ Fair Market Value Class Assessed 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 personal estate;)

     Explanation__________________________________________________________

     ____________________________________________________________________

     ____________________________________________________________________

     Have you filed a true and exact account this year with the City 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.

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

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assessed the same.

     TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER

BILLING PROBLEM OR ERROR THAT CAUSED YOUR TAX BILL TO BE HIGHER

THAN IT SHOULD BE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE

DATE THE FIRST TAX PAYMENT IS DUE.

     You may appeal your assessment if your property is: (1) 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 personal estate for any reason, including

clerical and data processing errors; (2) disproportionately assessed in comparison with other

properties; (3) classified incorrectly as residential, commercial, industrial or open space, farm or

forest; (4) illegal tax partially or fully exempt; (5) modified from its condition from the time of

the last update or revaluation.

     WHO MAY FILE AN APPLICATION: You may file an application if you are (1) the

assessed or subsequent (acquiring title after December 31) owner of the property; (2) the owner's

administrator or executor; (3) a tenant or group of tenants of real estate paying rent therefrom,

and under obligations to pay more than one-half (1/2) of the taxes thereon; (4) a person owning or

having an interest in or possession of the property; or (5) a mortgagee if the assessed owner has

not applied. In some cases, you must pay all or a portion of the tax before you can file.

     WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be

filed with the local office of tax assessment within NINETY (90) days from the date the first tax

payment is due. 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 assessors 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 all ratable estate owned or possessed by every person

and corporate body. The time to file is between December 31, and January 31, of intention to

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submit declaration by March 15. Failure to file a true and full account, within the prescribed time,

shall not be a condition precedent to filing a petition. 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.

     APPEAL. The assessor shall have forty-five (45) days to review the appeal, render a

decision and notify the taxpayer of the decision. The taxpayer, if still aggrieved, may appeal the

decision of the tax assessor to the local tax board of review, or in the event that the assessor does

not render a decision, the taxpayer may appeal to the local tax board of review at the expiration of

the forty-five (45) day period. Appeals to the local tax board of review shall be filed not more

than thirty (30) days after the assessor renders a decision and notifies the taxpayer, 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 the expiration of the forty-five (45) day period.

     DISPOSITION OF APPLICATION (ASSESSOR'S USE ONLY)

      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 an assessment 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 the superior court for the county in which the city or town lies for relief

from the assessment, to which petition the assessors of taxes of the city or town in office at the

time the petition is filed shall be made parties respondent, and the clerk shall thereupon issue a

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citation substantially in the following form:

THE STATE OF

RHODE ISLAND AND PROVIDENCE PLANTATIONS.

     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 in your precinct) to answer the complaint of ______________ of

______________ on the 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 show cause why said

petition should not be granted. Hereof fail not, and make true return of this writ with your doings

thereon. Witness, the seal of our superior court, at ______________ this ________ day of

______________ in the year ______________ __________________, Clerk.

      (c) Provided, that in case the person has not filed an account, or filed an appeal first

within the local tax board of review, that person 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 has been assessed

at a value in excess of the value at which it was assessed on the last preceding assessment day,

whether then owned by that person or not, and has been assessed, if assessment has been made at

full and fair cash value, at a value in excess of its full and fair cash value, or, if assessment has

purportedly been made at a uniform percentage of full and fair cash value, at a percentage in

excess of the uniform percentage; or (2) the tax assessed is illegal in whole or in part; and that

person's remedy is limited to a review of the assessment on the real estate or to relief with respect

to the illegal tax, as the case may be.

     SECTION 2. This act shall take effect upon passage.

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LC004822

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would remove the failure of a taxpayer to file a notice of account with the local

tax board of review as a condition precedent to the filing of a petition for relief in superior court.

     This act would take effect upon passage.

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LC004822

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