Dear Property Taxpayer:
This booklet is designed to give the Portsmouth, Rhode Island taxpayer a brief overview of the duties and responsibilities of your Assessor's Office and some information, which might be of interest to the taxpayer. It has always been our belief that the taxpayer should be fully aware of how the assessing operations are performed so that they can reassure themselves that they are being treated fairly.
Should you ever need or want additional information concerning your assessment or exemptions, or the laws governing them, please contact your Assessor's Office. We are here to help and serve you. Field cards are available on-line at www.portsmouthri.com using a hot link or at visionappraisal.com free of charge. This site is updated quarterly.Sincerely,
David E. Dolce, Tax Assessor/Collector
SOME APPLICABLE RI GENERAL LAWS
SUBJECT |
R.I.G.L. |
Real and personal property subject to taxation Transfer of Property to a Trust |
44-3-1 44-3-38 |
Power of town to levy - date of assessment of valuation |
44-5-1 |
Assessment of valuations - apportionment of levies |
44-5-11 |
Motor vehicle and trailer excise tax |
44-34-1 |
Revaluations and statistical updates Last Revaluation 12/31/1998 Statistical Update 12/31/2001 Statistical Update 12/31/2004 Revaluation 12/31/2007 |
44-5-11 |
Fair market value |
44-5-12 |
Missed or omitted assessments |
44-5-23 |
Farm, forest, open space |
44-5-24 |
| 44-27-1 | |
Assessment appeals |
44-5-26 |
| 44-5-27 | |
Excise (motor vehicle) phase-out |
44-34-1 |
Proration on new construction and demolished property |
44-5-13 |
IMPORTANT DATES FOR THE PROPERTY OWNER
| December 31 | "Assessment Date" for the following |
| fiscal year. The ownership, use and | |
| physical characteristics of all property | |
| are "frozen" as of this date for | |
| determining assessments for the | |
| following fiscal year. | |
| January 1 - March 15 by Request | Deadline to apply for exemptions. |
| April to May | Town budget hearings. |
| June 15 | Tax roll certified and tax rate set. |
| Late July to Early August | Tax bills mailed out. |
| July 1 | Fiscal year begins. |
| September 1* | First quarterly payment due. |
| December 1* | Second quarterly payment due. |
| March 1* | Third quarterly payment due. |
| June 1* | Fourth quarterly payment due. |
| September 1 to December 1 | Appeal assessment to the Tax Assessor. |
| Forms available in Assessor's Office. |
The Assessor is required by Rhode Island Law to list and value all real and personal property. Valuation is subject to ad valorem taxation on an assessment roll each year. The "ad valorem" basis for taxation means that all property should be taxed "according to value," which is the definition of ad valorem. Assessed values in RI are based on "full and fair cash value," or a percentage of the fair market value.
The Assessor is required to submit these values to the State Department of Administration for certification every year by June 15. These values reflect the previous December 31 assessment. The December 31 assessment should reflect the owner at that time and the percent complete if new construction, or the actual condition of the property at that time.
The Town of Portsmouth revaluates every third year, known as a "statistical update," with comprehensive revaluations every nine years. This is done so that the property taxpayer pays his or her fair share of the cost of local government, in proportion to the amount of money the property is worth.
The Portsmouth Assessor's Office must appraise and assess approximately 8,500 parcels of property, over 19,000 motor vehicles, and over 3,000 individual tax exemptions.
The Assessor does not raise or lower taxes. The Assessor does not make the laws which affect property owners. RI law requires that direct taxes on persons and property be proportionately and reasonably imposed and that each individual bear his/her fair share of public expenses.
The Assessor is required to annually assess taxes in an amount sufficient to cover the State and local appropriations chargeable to the town. The Town Council sets the budget.
The Assessor's Office has nothing to do with the total amount of taxes collected. The Assessor's primary responsibility is to estimate the "full and fair cash value" of your property, so that you may pay only your fair share of the taxes. The tax rate is determined by all the taxing agencies within the Town, and is the basis for the budget needed or demanded by the voters to provide for services, such as schools, roads, law enforcement, etc. Tax rates are simply those rates which will provide funds to pay for those services. The budget divided by the tax base equals the tax rate.
To arrive at a "full and fair cash value" for your property, the Assessor must know what "willing sellers" and "willing buyers" are doing in the marketplace. The Assessor also must collect, record and analyze a great deal of information about the property and market characteristics in order to estimate the fair market value, including keeping current on the cost of construction in the area and any changes in zoning, financing, and economic conditions which may affect property values. The Assessor uses the three nationally recognized appraisal approaches to value: cost, income, and market. This data is then correlated into a final value.
The object of the valuation program is to estimate "full and fair cash value" as of December 31 (known as the "assessment date") prior to the fiscal year. For example, the assessment date for Fiscal Year 2000 (July 1, 2000 through June 30, 2001) is December 31, 1999.
When additional taxes are approved, an individual's property tax bill will increase. Also, when market value increases, naturally, so does the assessed value. If you were to make improvements to your existing property, for instance: add a garage, add an additional room, the "full and fair cash value" would increase and, therefore, the assessed value would also increase. The Assessor has not created the value. People make the value by their transactions in the marketplace. The Assessor simply has the legal and moral responsibility to study those transactions and appraise your property accordingly.
Of My Property?
If your opinion of the value of your property differs from the assessment value, by all means go to the Office and discuss the matter. The staff will be glad to answer your questions about the reassessment procedures. When questioning the assessment value, ask yourself three questions:
Keep in mind what's important: recent sale prices, condition, neighborhood, building area and lot area are the most critical factors in the valuation process. There is a variety of information available to help you determine whether your assessment is fair and equitable. The staff will be happy to assist you, and no appointment is necessary.
If after discussing the matter with the staff, and researching the assessments of comparable properties within your area, a difference of opinion still exists, you may appeal your assessment to the Tax Assessor, then to the Portsmouth Assessment Board of Review.
You are appealing your assessment, not your taxes. You must pay your taxes pending your appeal.
Wish to appeal? The application is easy, but…Make a case…Give reasons. We do respond to your specific concerns and comparisons.
Have you refinanced or purchased the property within the last year? It may help quicken the abatement process to submit a copy of the appraisal report, usually done through the bank or mortgage company.
Once the application is date-stamped by the Assessor's Office, it cannot be added to or changed - it is accepted as is.
Please contact the Assessor's Office as soon as you receive your bill; applications are not available until after the tax bills are mailed.
Appeal to Assessor Denied
You may appeal to the Portsmouth Tax Assessment Board of Review within 30 days of the Assessor's decision. The appeal procedure and instructions are included in the Assessor's denial letter.
Abatement Approved
Example:
Tax Calculation: Taxes
Original Value: (6,558.00 x .02186) $300,000.00
Abatement Allowed (437.20 x .02186) $20,000.00
Adjusted Value: (6,120.80 x .02186) $280,000.00
Original Tax: (300,000.00 x .02186) $6,558.00
Abatement Allowed: (20,000.00 x .02186) $437.20
Adjusted Tax: (280,000.00 x .02186) $6,120.80
(.02186 equals $21.86 per $1,000.00 value)
Keep in mind the assessment date (December 31) as it affects your ownership status: the property is legally "assessed" to the owner as of December 31. Make sure you get a bill.
A variety of exemptions are available to reduce property tax obligations for certain qualifying taxpayers: elderly persons, legally blind persons, veterans, disabled veterans, surviving spouse, Gold-star parent, prisoner of war, and extreme hardship. All exemptions are listed on the back of the tax bills each year.
The qualifying date is January 31 of each year for the upcoming tax year. An extension is available upon written request to March 15. The Senior variable exemption is due by June 1 of each year for the assessment of December 31 of the previous year. Please call the Assessor's Office if you would like an application(s) mailed to you or you may obtain one from the Assessor's office.
Because of the number and complexity of exemptions, the following table is intended only to give you a general idea of what is available. If you have the slightest suspicion you may be eligible or have any questions, call the Assessor's Office to.
discuss details! Certain exemption applications will require a copy of the tax forms filed in the last calendar year, supporting documentation, or a statement indicating that the applicant(s) does not file tax forms. The number of owner/occupants of the property also falls into the review of qualification, which may mean non-eligibility of the exemption.
Also, in certain conditions, if two or more persons, whether or not related or married, own a single parcel and each qualifies for a different exemption, each would be entitled to receive the exemption for which he or she qualifies in most cases.
An additional qualification for most exemptions is the ownership and occupancy of the property. Following are the available exemptions offered by the Town of Portsmouth and the general requirements. Applications for exemptions are available at the Tax Assessor's office and provide specific requirements.
EXEMPTION LIST AMOUNT
60 - Veteran - Motor Vehicles or $1,000
59 - Veterans - Real Estate $8,340
World War I 04/16/17 to 07/02/21
World War II 12/07/41 to 12/31/46
Korean War 06/27/50 to 01/31/55
Vietnam War 12/22/61 to 05/07/75
- Granada Crisis 10/23/83 to 11/21/83
- Lebanon Crisis 1983 to 1984
- Persian Gulf 08/02/90 to 05/01/94
- One who actually served
57 - Un-remarried Widow of Veteran $8,340
50 - Legally Blind $18,460
53 Gold Star Parent $4,170**
58 - 100% Disabled (Service Connected) - R.E. $11,120
61 - 100% Disabled (Service Connected) - M.V. $2,000
51 - Senior Citizen (65 + over) real estate only $8,340
Min. of 3 yr. residency requirement
52 - Senior Citizen-Variable (Based on Income) Variable
54 - Poverty & Infirmity Variable
62 - Prisoner of War $41,690
63 - Special Housing Exemption $10,690
64 100% Disabled (Not Service Related) $5,350
The Value ($) of each exemption is subject to change yearly per the
Portsmouth Town Council approval.
** Gold Star Parents: Loss of son or daughter in line of duty.
Trust ownership and life estate arrangements may affect qualification for a statutory exemption.
1. Exemptions only apply if transferred to a revocable living trust.
2. Life Estates - tenant for life is first liable for taxes and eligible for exemptions.
Consult your attorney if these requirements affect you!
THE PROPERTY TAX RELIEF ACT
Administered by the State of Rhode Island.
R.I.G.L. 44-3-5: For forms call 222-2905 or 222-3934.
IMPORTANT PHONE NUMBERS
Building Inspection Town Hall 683-3611
Canvassing (Voter Registration) Town Hall 683-3157
Civil Defense Town Hall 683-5510
Finance Town Hall 683-9118
Fire Department 2300 East Main Rd. 683-1200
(Non-emergency)
Housing Authority 1368 East Main Rd. 683-3173
Library 2658 East Main Rd. 683-9457
Planning Board Town Hall 683-3717
Police Department 2270 East Main Rd. 683-0300
Public Works Department Hedly Street 683-0362
(Highway Dept.)
School Department 29 Middle Rd. 683-1039
Senior Center 110 Bristol Ferry Rd. 683-4106
Tax Assessor Town Hall 683-1536
Tax Collector Town Hall 683-1214
Town Administrator Town Hall 683-3255
Town Clerk Town Hall 683-2101
Transfer Station Hedly Street 683-4419
Water Department 1944 East Main Rd. 683-2090
(separate authority)
PORTSMOUTH TOWN HALL
2200 East Main Road
PO Box 155
Portsmouth, RI 02871-0155
Hours: Monday through Friday 9:00 a.m. to 4:00 p.m.
For questions concerning your valuation please contact the Tax Assessor's office.