Application Form For Appeal Of Property Tax (Page 3 of 3) in pdf

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 UNDER PROTEST PREREQUISITE TO APPEAL. Chapter 6, Article II, Sec. 6-24

of the North Smithfield Town Charter requires that “No appeal shall be considered by the board of

assessment review unless the tax levied on the valuation appealed or such portion of tax as is due and

payable has been paid under protest and within the time provided for filing the appeal.” 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 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 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 exception provided in Rhode Island General Laws Section 44-5-26(b). No

amended returns will be accepted after March 15

. 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 15

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 __________________

Application Form For Appeal Of Property Tax Page 3

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