Motor Vehicle    Real Estate   Tangible Property   Personal Exemptions    Senior Benefits

The Tax Assessor's office is responsible for the valuation and assessment of real and personal property for taxation.   Review of Assessments--Members of the Board of Assessment Review are elected by the voters for six-year staggered terms. The board reviews the appeals of any property owners who object to assessments made by the Tax Assessor.

• Tax Assessments are set annually as of December 31. Tax bills are mailed out on or before July 1, annually.
• Tax bills over $100.00 dollars are payable in four quarterly installments due on July 1, October 1, January 1, and April 1.
• Tax bills under $100.00 dollars are due by July 1.
• The 2008 Real Estate Tax Rates are:

1. Class 1 - Residential Real Estate: $22.395/thousand @ 50% assessment      
2. Class 2 - Commercial/Industrial/Mixed Use: $30.233/thousand @ 50% assessment
3. Class 3 - Tangible Personal Property: $33.592/thousand
4. Class 4 - Motor Vehicles: $30.20/thousand

Motor Vehicle Excise Tax

The Motor Vehicle excise tax bills cover the prior calendar year. For example, tax bills issued July 2008 cover vehicle registrations from January 1, 2007 to December 31, 2007.

Address changes are made through the State Registry of Motor Vehicles. If you move to a different municipality within the State, you will be billed by the municipality  you resided in on December 31. If you move out of State, you will be billed by your former municipality for only the time your vehicle was registered in RI.
If you dispose of a vehicle by any means (sale, transfer, theft, collision, junked, etc.) you must cancel the registration to avoid further taxes. When a registration is canceled the taxes for that registration will stop as of the date of cancellation.
DMV Data Control 462-5720

Real Estate

Real Estate Tax Bills cover the current calendar year. Example: Tax bills issued in July of 2008 cover January 1, 2008 to December 31, 2008.

The last revaluation in the Town was conducted as of December 31, 2006. All assessments are estimated at 50% of the December 31, 2006 market value. Improvements made to a property after December 31, 2006 will be assessed in relation to the December 2006 Real Estate Market. The next full revaluation  for the town is due December 31, 2009.

Tangible Property

Tangible Property Tax Bills cover the prior calendar year. Tax bills issued in July of 2008 cover January 1, 2007 to December 31, 2007.

All business owners within the Town are required to file a declaration listing the furniture, fixtures, equipment and inventory owned by the firm to the Tax Assessor. All declarations are due by January 31, annually. Extensions may be granted upon request. It is suggested that those responsible to file these declarations review RIGL statutes 44-5-15,16,17 & 26.

• Tax Bills over $100 are payable in four quarterly installments DUE on July 1st, October 1st, January 1st, and April 1st.
  
• Tax Bills under $100 are DUE by July 1st.
  
• Taxes due and payable July 1st. Late payments will be assessed interest of 12% per annum from July 1st.

Tax Appeal Deadlines

The deadline to file an appeal on a Real Estate or Tangible Tax bill is 90 days from the date the first quarterly payment became due. This date will be September 29th as long as the tax bills are mailed out by July 1st. The deadline to file an appeal on a Motor Vehicle Tax bill is 30 days from the first quarterly payment due date. Appeal forms are available in the Tax Assessor's Office.

Personal Exemptions
To be eligible, all new applicants seeking an exemption must apply to the Tax Assessor's office prior to March 15.  One must also be a resident of the State and Town to qualify.

Veterans Benefits

A copy of the  applicant's form DD-214 is required. Veterans who served honorably in the armed forces or the merchant marines of the US, or the unmarried widow of one who served in:

• WORLD WAR I
  April 5, 1917 to November 11, 1918.
• WORLD WAR II
  December 7, 1941 to December 31, 1946.
• KOREAN WAR
  June 27, 1950 to January 31, 1955.
• VIETNAM WAR
  February 28, 1961 to May 7, 1975.
• GRENADA AND LEBANON
  1983 and 1984 (actually served)
• PERSIAN GULF, HAITIAN, SOMALIA, BOSNIA CONFLICTS.
  August 2, 1990 to May 1, 1994 (actually served)

• SEE RIGL 44-3-4.2 CONFLICTS ELIGIBLE FOR VETERAN'S PROPERTY TAX RELIEF FOR COMPLETE LIST

Benefits Include:

Veterans          Credit $46.10

100% Disabled Veterans
(Service connected only)
Credit $92.20
Certified by Veterans Administration

   POW                           $15,000
 Gold Star Parent        $3,000
    Special Housing         $10,000

(RIGL 44-3-12) Blind Exemption           $18,000
  Applicants must contact the RI Dept. of Human Services Office of Rehabilitation Services, RI Services for the Blind & Visually Impaired.  An intake worker will explain that the agency's consulting opthalmologist will make a determination of legal blindness based on an eye report from your personal eye physician.  The R.I. Services for the Blind & Visually Impaired will forward a determination to the Tax Assessor's Office for disposition. 
Dept. of Human Services
Office of Rehabilitation Services
R.I. Services for the Blind & Visually Impaired
40 Fountain Street
Providence, RI 02903
(401) 222-2300

Senior Citizen Exemption Benefits& Tax Freeze

• Must be 65 or older by December 31st prior to the following July's Tax Bill, and meet the ten year residency requirement for all new applications.

• Senior Citizen Exemptions and Tax Freeze for residents 65 years of age or older on owner occupied property. (Real Estate Only)

• File applications by January 31st annually

             Senior Citizen                                      $1,000
             Variable age 65 to 71                          $1,500
              Variable age 72 and over                    $2,000