Can I contest the assessment of tangible property tax?

Assuming you filed the annual return for the tax year at issue and you believe you were over assessed, the only way to contest the tax is through the strict statutory procedure in Rhode Island General Laws §44-5-26.  The procedure must be commenced by you no later than ninety (90) days from the latest date the tax could be paid without penalty.  Otherwise your right to contest the tax is waived and expired.  Rhode Island General Laws §44-5-27 provides a procedure to contest the legality of the tax but that process must also be commenced no later than ninety (90) days from the latest date the tax could be paid without penalty.