FAQs • Portsmouth, RI • CivicEngage

When will I receive my tax bill and when is it due?: Tax bills are generally mailed in July and have a September 1 due date. If your bill is more than $100, you have the option of paying in quarterly installments due on September 1, December 1, March 1, and June 1. There is a seven-business-day grace period. However, RIGL 44-5-8 is very clear that if any installment is late, then the whole tax (or remaining unpaid balance) becomes due and payable (including interest and penalties). It should also be noted that RIGL 44-7-7 states that failure by the taxpayer to receive a bill shall not excuse the nonpayment of the tax.

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Tax Assessment & Collection

1. When will I receive my tax bill and when is it due?: Tax bills are generally mailed in July and have a September 1 due date. If your bill is more than $100, you have the option of paying in quarterly installments due on September 1, December 1, March 1, and June 1. There is a seven-business-day grace period. However, RIGL 44-5-8 is very clear that if any installment is late, then the whole tax (or remaining unpaid balance) becomes due and payable (including interest and penalties). It should also be noted that RIGL 44-7-7 states that failure by the taxpayer to receive a bill shall not excuse the nonpayment of the tax.

2. What time period do the bills cover?: Real estate tax bills cover the current calendar year assessed the prior December 31. Tangible personal property and motor vehicle tax bills cover the prior calendar year. For example, the 2013 motor vehicle or tangible property tax bills cover from January 1, 2012 to December 31, 2012.
NOTE: The issue of proration of real estate taxes at closing is a matter between buyer and seller and is not an issue or concern of the Town.

3. How can I pay my taxes?: There are several ways to pay. You can mail your payment to:
Tax Collector
2200 E. Main Road
Portsmouth RI 02871-1268

You can drop off your payment at the tax payment drop box at Town Hall (checks only) or you can pay in person at the tax collector’s office on the first floor of Town Hall. Online credit card payments can be made through Rhode Island online resource or on-line / over the phone through officialpayments.com. (Fees will be charged.) Electronic banking payments (ACH) can also be arranged.

4. Why is my motor vehicle’s assessed value more than I could sell it for?: The value for excise tax purposes is mandated by law to be the clean retail value as determined by the Rhode Island Vehicle Value Commission (see RIGL 44-34-9 and RIGL 44-34-11). This determination is made by using the National Automobile Dealers Association (NADA) Used Car Guide and other recognized pricing guides. Condition, mileage, or so-called market value of individual cars is not a consideration in determining value for excise tax purposes.

5. Why did I get a motor vehicle tax bill for a vehicle I don’t own anymore?: Motor vehicle excise taxes are charged for the period that the vehicle was registered during the previous calendar year. Once you no longer have a vehicle, the registration should be cancelled and the plates returned to the registry. Make sure to retain your TR-3 form which is your receipt for proof of cancellation. Should you retain your plates or simply allow the plates to expire, the vehicle will be taxed until the expiration date of the registration.

6. How are my taxes determined?: The amount of taxes that you pay is determined by the budget and the levy. The proposed budget and tax rates are forwarded to the State of Rhode Island for their review and approval. The town, after public hearings, then adopts a budget that reflects what services will be provided and the cost to provide those services. The amount of revenue generated by property taxes is the levy. Property taxes are ad valorem, which means that they are based on value. Your share of the tax burden is based on the value of your property; the more that your property is worth, relative to other property in town, the higher your share of the tax burden.

7. What if I disagree with the assessed value of my property?: If you believe your property is over assessed, not assessed fairly in comparison to other properties, or that it is not classified correctly, you have the right to file an appeal with the Assessor’s Office. The deadline for an appeal on a motor vehicle is within 30 days of notice of valuation (RIGL 44-34-8). The deadline to file an appeal on a real estate or tangible personal property assessment is within 90 days from the date that the first quarterly payment is due (September 1). RIGL 44-5-26 states, “these deadlines cannot be extended or waived by the assessor for any reason.” If your application is not filed on time, you lose all rights to an abatement and the assessor cannot, by law, grant you one. An appeal application is filed when received by the assessor’s office.