Tax Code Reference
Effective Rate: 1.12%
Rhode Island
Property Tax Code
Rhode Island General Laws — Chapter 44-5 (Levy and Assessment of Local Taxes) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Rhode Island.
Quick Facts
Assessment Authority
City/Town Tax Assessor
Appeal Board
Local Board of Assessment Review
Assessment Ratio
100% of full and fair cash value
Assessment Cycle
Annual (full revaluation every 3 years)
Appeal Deadline
On or before November 15 — and not less than 90 days after the first tax payment is due (RIGL 44-5-26)
Assessment System
Governing CodeRhode Island General Laws — Chapter 44-5 (Levy and Assessment of Local Taxes)
Assessment AuthorityCity/Town Tax Assessor
Assessment Ratio100% of full and fair cash value
Assessment CycleAnnual (full revaluation every 3 years)
Appeal System
Appeal BoardLocal Board of Assessment Review / Rhode Island Superior Court
Appeal DeadlineOn or before November 15 — and not less than 90 days after the first tax payment is due (RIGL 44-5-26)
Key Notes for Rhode Island
Rhode Island requires full revaluation every 3 years. The appeal process begins with a petition to the local assessor within 90 days of the tax bill.
Hearing Types Available
1
Assessor review2
Board of Assessment Review3
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of exemption