What is the appeal process for motor vehicles?

The appeal process is prescribed by Rhode Island Gen. Laws 44-34-8, which states that the taxpayer has 30 days of notice of the valuation to appeal to the local tax assessor. Once the appeal is received, the local tax assessor must either render a decision or, if the value was not established by the assessor, (s)he must forward the appeal to the Commission within ten (10) days. For example, the Commission does not value all motor homes, trailers, or large trucks. 

Any appeals forwarded to the Commission must be on an appeal form provided by the Commission and filled out by both the appellant and the Assessor's office. This form can be found in each local tax assessor's office. The Commission then reviews appeals to determine whether the local tax assessor used the value determined by the Commission (i.e., the NADA value discussed above). The Commission shall transmit its decision to the tax assessor within twenty (20) days of the receipt of the appeal. The tax assessor, in turn, must notify the taxpayer of the Commission's decision within ten (10) days of receipt of the decision. If the taxpayer is still aggrieved, (s)he may appeal the decision to the district court for the judicial division within which the city or town is located within thirty (30) days of the notification of the tax assessor or the Commission's decision.

For an appeal form, please navigate to the Forms and Applications section.