Rhode Island / Appeal
4 steps · checked October 21, 2026
Appealing a property assessment in Rhode Island
A Rhode Island assessment is challenged in steps, starting locally: appeal to the local tax assessor, November 15 (R.I. Gen. Laws § 44-5-26(a)), then assessor's decision, appeal to the local tax board of review, petition to the superior court. This page sets out the official procedure as R.I. Gen. Laws § 44-5-26 describes it; it is not legal advice.
- 1First step Appeal to the local tax assessor
- 2Deadline November 15
- 3Next Assessor's decision
- 4Last Petition to the Superior Court (30 days after the board's decision)
The steps
| Step | Deadline | Source |
|---|---|---|
| Appeal to the local tax assessor | November 15 | R.I. Gen. Laws § 44-5-26(a) |
| Assessor's decision | December 31 | R.I. Gen. Laws § 44-5-26(a) |
| Appeal to the local tax board of review | 30 days after the decision, or January 31 | R.I. Gen. Laws § 44-5-26(a) |
| Petition to the Superior Court | 30 days after the board's decision | R.I. Gen. Laws §§ 44-5-26, 44-5-27 |
1. Appeal to the local tax assessor. Filed "on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due", on the application form approved by the Department of Revenue (§ 44-5-26(b)).
2. Assessor's decision. "The assessor has until December 31 of that year to review appeals" and notify the taxpayer.
3. Appeal to the local tax board of review. Filed "not more than thirty (30) days after the assessor renders a decision", or by January 31 of the next year when the assessor has not decided. The board hears the appeal within 90 days and must "render a decision within forty-five (45) days of the date of the close of the hearing".
4. Petition to the Superior Court. A taxpayer still aggrieved may petition the Superior Court within 30 days of the board's written decision, or within 30 days after the board's time to hear or decide has run out.
Income-producing and commercial property: the application must include an income and expense statement; leaving it out is grounds for denial and bars the court petition (§ 44-5-26).
Skipping a step in the sequence, or not filing a required tangible personal property account, closes the court route except for a tax that is illegal in whole or part.
What the assessment is measured against
Rhode Island cities and towns set separate rates for residential real estate, commercial real estate and tangible personal property, and some set more than one residential rate. The Division of Municipal Finance's table marks the municipalities whose revaluation or statistical update took effect on December 31, 2024. (Rhode Island Division of Municipal Finance, FY 2026 Tax Rates by Class of Property)
Rhode Island's state table does not publish an assessment ratio, so this site shows no ratio arithmetic for Rhode Island. What it does show is how much an assessment error costs: on the median residential rate of $12.55, every $10,000 of assessment is $125.50 a year, and in Foster, the highest at $21.52, it is $215.20.
Municipalities above the Rhode Island median
The rate does not show an over-assessment, but in high-rate towns each dollar of excess assessment costs more. Municipalities above the $12.55 per $1,000 median for FY 2026, highest first:
Foster $21.52 · North Providence $17.58 · Coventry $16.09 · West Greenwich $16.00 · Johnston $15.62 · East Greenwich $15.57 · Barrington $15.34 · Hopkinton $15.29 · Warren $14.89 · Richmond $14.67 · Glocester $14.26 · Scituate $13.91 · Cranston $13.88 · Lincoln $13.52 · Portsmouth $13.28 · Central Falls $13.21 · Pawtucket $13.15 · East Providence $13.07 · Warwick $12.70 ·
The full ranking is on the Rhode Island rates page.
Sources: R.I. Gen. Laws § 44-5-26, Petition in superior court for relief from assessment. Last checked October 21, 2026. This page summarises the official procedure; it is not legal advice, and the statutes and the boards' rules govern.