Property tax bills are coming in the next couple of weeks. Your “bottom line” on your tax bill is the product of the tax rate, now $9.06 per $1000 multiplied by the new assessed value of your property.
The tax rate has gone from $7.48 to the new and final $9.06 (an overall increase of 21%) largely because Charlestown lost approximately 17% of the value of its tax base. Increased costs of operating the town contributed to the remaining 4% of the rate increase.
The tax rate has gone from $7.48 to the new and final $9.06 (an overall increase of 21%) largely because Charlestown lost approximately 17% of the value of its tax base. Increased costs of operating the town contributed to the remaining 4% of the rate increase.
If your new assessment is 21% less than your old assessment, you will probably see little or no change in your “bottom line” bill compared to last year. The town’s assessment database can easily show you how your old assessment compares to your new one. Then use the Progressive Charlestown Magic Tax Calculator to determine what your new tax bill is likely to be.
The most direct way to change your bottom line tax bill is to file an appeal to challenge your new assessment if you believe the new assessment is unfair and you can provide some concrete evidence to prove it. You still have plenty of time to do it (NOTE: see the timetable for the steps in the appeal process set out under state law, below the fold).
Some shoreline residents complained about assessments that were too low in anonymous e-mails that were distributed by the CCA. In fact, the new assessments for Charlestown's million dollar-plus properties were about 20% lower, compared to an average 13% drop for most other properties. Since that means that most millionaire property owners will see little or no tax increase this year, I say "Mazel Tov" to them on their appeals to raise their assessments!
But other Charlestown
To successfully appeal your reassessment, you’ll need to document how your assessment compares with those of comparable homes and with comparable homes current market prices. You can look up your neighbors’ assessments on the same town database, noted above, where you looked up your past and current assessment.
You can use real estate ads and useful real estate databases like RealtyTrac or Zillow to see the prices for listed and recently sold properties in your area. RealtyTrac is my favorite website for tracking bank sales and distressed properties.
If your research supports your feeling that your new assessment is unfair, then it’s time to talk to Charlestown Tax Assessor Ken Swain, 364-1233.
If you file a written appeal form with Tax Assessor Swain, he has 10 days to give you a written response. If he does not give you a written response in 10 days, assume you lose.
If you aren’t satisfied with Swain’s decision, you have 10 days from the day you receive it to file an appeal form with the Tax Assessment Review Commission. This commission is a volunteer citizens board chaired by Mike Downey. The Commission will hear your appeal and make a decision within 90 days. You or a representative (e.g. a lawyer) can appear before the commission and present evidence and sworn testimony.
Since the burden of proof is on you as the appellant to show that the assessment is wrong, you should focus on doing solid research. Complaining, whining or jumping on a political grandstand to denounce the evils of taxation probably won’t help your case. Providing a list of comparable properties that have very different assessments or market prices is far more valuable in making your case than quoting from the Tea Party.
Finally, you always have the right to take your dispute about your tax assessment into state court.
For your convenience, here are (1) the time table for actions and decisions in the tax assessment appeal process under Rhode Island law and (2) the section from Charlestown
The current Assessment Appeal process timeline, set forth in R.I.G.L. 44-5-26, allows for the following:
1) Assessment Appeal to the Tax Assessor within 90 days from the date the first tax payment is due (From August 1st to November 1st).
2) Decision from the Tax Assessor is within 45 day from the filing of the appeal, if no decision within the 45 day period then the appeal is deemed denied.
3) Assessment Appeal onto the Tax Board of Review not more than 30 days from the date of decision from the Tax Assessor, or if no decision from the Tax Assessor then within 90 days for the expiration of the 45 day period.
4) The Tax Board of Review schedules a hearing within 90 days for the date of filing to the Board,
5) Tax Board of Review has 30 days from the date of hearing, to render a decision.
The current Assessment Appeal process timeline, set forth in R.I.G.L. 44-5-26, allows for the following:
1) Assessment Appeal to the Tax Assessor within 90 days from the date the first tax payment is due (From August 1st to November 1st).
2) Decision from the Tax Assessor is within 45 day from the filing of the appeal, if no decision within the 45 day period then the appeal is deemed denied.
3) Assessment Appeal onto the Tax Board of Review not more than 30 days from the date of decision from the Tax Assessor, or if no decision from the Tax Assessor then within 90 days for the expiration of the 45 day period.
4) The Tax Board of Review schedules a hearing within 90 days for the date of filing to the Board,
5) Tax Board of Review has 30 days from the date of hearing, to render a decision.
(This law was modified in 1997, 1999, 2001, and 2008) The decision dates differ from the local ordinance to allow for a more detailed review. The Town has been using the dates specified within the law since its various revisions.
Charlestown Ordinances, Chapter 58, Section 7
A. Any person aggrieved on any ground whatsoever by any assessment of taxes shall first file an appeal with the Tax Assessor (hereinafter "Assessor") within three (3) months after the last day appointed for the payment without penalty of the tax, or the first installment thereof, if the tax is payable in installments. The Assessor shall review the assessment and file his written response within ten (10) days after receipt of the appeal. In the event that the Assessor does not file a written response within said ten (10) days, it shall be presumed that the original assessment was affirmed.
B. Any person aggrieved by the written response of the Assessor shall file an appeal to the Commission of Tax Assessment Review (hereinafter "Commission") within ten (10) days after filing of the Assessor's written response. For purposes of this local administrative appeal, the ten-day period shall commence on the day the written response is filed with the records of the Assessor.
C. All appeals to the Assessor and to the Commission shall be on forms provided by the Assessor and the Commission, respectively. A separate appeal petition must be filed for each parcel of land for which an appeal is requested.
D. Appeals to the Commission shall be heard and a decision rendered within ninety (90) days from the filing of the appeal. The Commission shall notify the appellant of the time and date of the hearing by certified mail to the address listed in the certified tax roll. All such hearings shall be open to the public.
[Amended 8-28-1995 by Ord. No. 203]
E. The appellant or his or her duly authorized representative shall appear at the Commission hearing and may present any evidence which is competent and relevant, including expert testimony. All testimony shall be given under oath and transcribed by methods determined by the Commission. An appellant may request a transcript of the hearing at his or her expense. If the appellant appears through a representative, including an attorney, a written authorization shall be filed with the Commission no later than the date and time of the hearing.
F. If the appellant or his or her representative fails to appear at the hearing, unless a continuance shall have been granted, the appellant shall be in default, the appeal shall be dismissed and the decision of the Assessor shall be affirmed.
G. The Assessor shall have the right to appear at the Commission hearing and present evidence in support of his assessment. Notwithstanding the foregoing, the appellant shall have the burden of proving that the assessment is not correct. The Commission shall have the power, after such hearing, to affirm or change any assessment; provided, however, that nothing herein contained shall affect the power of the Town Council relative to tax abatements.
H. All decisions of the Commission shall be in writing and filed with the Town Clerk as public records, and copies shall be delivered or mailed to the appellant or his or her duly appointed representative, the Assessor and the Town Administrator.
I. Any person aggrieved by any decision of the Commission may appeal therefrom in accordance with the procedures and time limits set forth in Title 44, Chapter 5, of the Rhode Island General Laws.
J. Nothing herein contained shall be construed in any way to limit or extend the right of a taxpayer to apply to a court of competent jurisdiction for relief from any assessment or tax originally determined by the Assessor or subsequently by the Commission, in accordance with the Rhode Island General Laws, as amended, or any other law thereto appertaining and all amendments and additions to any such laws for relief from assessments as originally made by the Assessor.