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City of Providence Board of Tax Assessment Review (City of Providence)

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BROWSE CITY OF PROVIDENCE (RI) FORMS

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Mayor Jorge O. Elorza
Chairpers
on
James Hackett
Vice-Chairperson
Robert Ricci
Members:
Stephen T. Napolitano
Shomari Husband
Edward S Troiano
City of Providence Board of Tax Assessment Review
INSTRUCTIONS FOR FILING BTAR APPEAL FORM
1.
A second appeal must be filed within thirty (30) days from the date the Tax Assessor renders a
decision on the First Appeal OR, if the Tax Assessor does not render a decision within
forty-five (45) days of your first appeal filing you MUST file an appeal to the Board of
Tax Assessment Review within ninety (90) days after the first forty-five (45) days have
elapsed.
2.
The owner of the property MUST sign the application. If signed by an agent, attach a copy of
written authorization to sign on behalf of the taxpayer.
3.
If the property is an income producing property, the Board requires that you file an income
and expense statement for the property in which you are appealing.
4.
Please submit one original and five (5) copies of the application and any attachments.
Provide a separate application for each property. APPLICATIONS WILL NOT BE
ACCEPTED WITHOUT ALL COPIES ATTACHED.
5.
Please see the BTAR Rules + Regulations, for additional clarification, which can be found at
www.providenceri.com/assessor.
Please note: The Board will allow one cancellation of a hearing with proper excuse as long as it is
given seventy-two (72) hours before any hearing. Any further continuation will be allowed for good
cause at the discretion of the Board.
If appropriate documents are not submitted, the application will be returned to you and will need
to be resubmitted within the original thirty (30) days.
There is no need to include this page and the Rules and Regulations with your appeal.
City of Providence Board of Tax Assessment Review c/o City Assessor’s Office
City Hall Room 208 25 Dorrance St Providence RI 02903 (401) 680-5229
City Assessor’s Office Providence City Hall, Room 208 25 Dorrance St. Providence, RI 02903
Board of Tax Assessment Review Application
Commercial 2020 (Assessed 12/31/2019)
RI GENERAL LAW: §44-5-26: For appeals to the tax assessor, this form must be filed with the local office of tax assessment within ninety (90) days from the date the first tax payment is
due. For appeals to the local tax board of review, this form must be filed with the local tax board of review not more than thirty (30) days after the assessor renders a decision, or if the
assessor does not render a decision within forty-five (45) days of the filing of the appeal, not more than (90) days after the expiration of the forty-five (45) day period.
1.
TAXPAYER INFORMATION:
A.
Name(s) of Assessed Owner:
B.
Name(s) and Status of Applicant (if other than Assessed Owner):
Subsequent Owner (Acquired Title after December 31, 2019 on
Administrator/Executor
Lessee Mortagee Other (Specify)
Mailing Address:
Telephone No.: (_ )
2.
PROPERTY IDENTIFICATION: (complete using information as it appears on tax bill) ONE FORM PER PROPERTY
A.
Account Number: Assessed Value: Assessed Tax:
B.
Location:
Description:
(EXAMPLE: Vacant Land, Commercial Bldg, Industrial Bldg……)
Real Estate Plat:
Lot:
Unit:
C.
Date Property Acquired: Purchase Price Improvement Costs
What is the amount of fire insurance on the building? Lot Size:
3.
REASON(S) REDUCTION SOUGHT: Check reason(s) reduction is warranted and briefly explain why it applies. If applicable,
include Comparable Properties that support your claim. Continue explanation on attachment if necessary.
Overvaluation
Incorrect Usage Classification
Disproportionate Assessment Other (specify)
Applicant’s Opinion of: Value* Class
*Fair Market Value (as of December 31 in the year of the last update or revaluation for real estate)
Explanation:
Have you filed a true and exact account this year with the City Assessor as required by law?
Comparable
Properties that support your claim: (Continue on attachment if necessary)
Address and/or Parcel Sale Price Sale Date Property Type Assessed Value
4. SIGNATURES:
Signature of Applicant Date
Signature of Authorized Agent Date
List Primary Contact Information for all future correspondences regarding this appeal (If different than abpove).
Name/ Company Phone
Address
EMAIL
Email: __________________________________________________________
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City Assessor’s Office Providence City Hall, Room 208 25 Dorrance St. Providence, RI 02903
Board of Tax Assessment Review Application
Commercial 2020 (Assessed 12/31/2019)
REASONS FOR AN APPEAL. It is the intent of the general assembly to ensure that all taxpayers in Rhode Island are treated equitably. Ensuring that
taxpayers are treated fairly begins where cities and towns meet defined standards related to performing property values. All properties should be assessed
in a uniform manner, and properties of equal value should be assessed the same.
TO DISPUTE YOUR VALUATION OR ASSESSMENT OR CORRECT ANY OTHER BILLING PROBLEM OR ERROR THAT CAUSED YOUR
TAX BILL TO BE HIGHER THAN IT SHOULD BE, YOU MUST APPEAL WITHIN NINETY (90) DAYS FROM THE DATE THE FIRST TAX
PAYMENT IS DUE.
You may appeal your assessment if your property is: (1) OVERVALUED (assessed value is more than the fair market value as of December 31 in the
year of the last update or revaluation for real estate and as of December 31 of the tax year for personal estate for any reason, including clerical and data
processing errors; (2) disproportionately assessed in comparison with other properties; (3) classified incorrectly as residential, commercial, industrial or
open space, farm or forest; (4) illegal tax partially or fully exempt; (5) modified from its condition from the time of the last update or revaluation.
WHO MAY FILE AN APPLICATION: You may file an application if you are (1) the assessed or subsequent (acquiring title after December 31) owner
of the property; (2) the owner's administrator or executor; (3) a tenant or group of tenants of real estate paying rent there from, and under obligations to
pay more than one-half ( 1/2) of the taxes thereon; (4) a person owning or having an interest in or possession of the property; or (5) a mortgagee if the
assessed owner has not applied. In some cases, you must pay all or a portion of the tax before you can file.
WHEN AND WHERE APPLICATION MUST BE FILED. Your application must be filed with the local office of tax assessment within NINETY (90)
days from the date the first tax payment is due. 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 APPLICATION IS FILED WHEN RECEIVED BY THE ASSESSOR'S OFFICE.
PAYMENT OF TAX. Filing an application does not stay the collection of your taxes. In some cases, you must pay the tax when due to appeal the
Assessor’s disposition of your application. Failure to pay the tax assessed when due may also subject you to interest charges and collection action. To
avoid any loss of rights or additional charges, you should pay the tax as assessed. If an abatement is granted and you have already paid the entire year's
tax as abated, you will receive a refund of any overpayment.
FILING AN ACCOUNT. Rhode Island General Laws Section 44-5-15 requires the annual filing of a true and exact account of all ratable estate owned or
possessed by every person and corporate body. The time to file is between December 31, and January 31, of intention to submit declaration by March 15.
Failure to file a true and full account, within the prescribed time, eliminates the right to appeal to the superior court, subject to the exceptions provided in
Rhode Island General Laws Section 44-5-26(b). No amended returns will be accepted after March 15th. Such notice of your intention must be sent by
certified mail, postage prepaid, postmark no later than 12 o'clock midnight of the last day, January 31. No extensions beyond March 15th can be granted.
The form for filing such account may be obtained from the city or town assessor.
ASSESSOR'S DISPOSITION. Upon applying for a reduction in assessment, you may be asked to provide the assessor with further written information
about the property and to permit them to inspect it. Failure to provide the information or permit an inspection within thirty (30) days of the request may
result in the loss of your appeal rights.
APPEAL. The assessor shall have forty-five (45) days to review the appeal, render a decision and notify the taxpayer of the decision. The taxpayer, if
still aggrieved, may appeal the decision of the tax assessor to the local tax board of review, or in the event that the assessor does not render a decision, the
taxpayer may appeal to the local tax board of review at the expiration of the forty-five (45) day period. Appeals to the local tax board of review shall be
filed not more than thirty (30) days after the assessor renders a decision and notifies the taxpayer, or if the assessor does not render a decision within
forty-five (45) days of the filing of the appeal, not more than ninety (90) days after the expiration of the forty-five (45) day period.
DATE RECEIVED BY ASSESSOR’S OFFICE
(ASSESSOR'S)
Owner Name
Mailing Address
Parcel ID:
Property Location:
1 Primary Use (Check One)
Apartment Office
Retail Mixed Use Shopping Center Industrial Other
2
Gross Building Area
(Including Owner-Occupied Space)
Sq.
Ft.
6
Number of Parking Spaces
3
Net Leasable Area
Sq.
Ft.
7
Actual Year Built
4
Owner-Occupied Area
Sq.
Ft.
8
Year Remodeled
5
Number of Units
9 Apartment Rentals (From Schedule A)
10 Office Rentals (From Schedule B)
11 Retail Rentals (From Schedule B)
12 Mixed Rentals (From Schedule B)
13 Shopping Center Rentals (From Schedule B)_
21 Heating/Air Conditioning
22 Electricity
23 Other Utilities
24 Payroll (Except management)
25 Supplies
14 Industrial Rentals (From Schedule B)
15 Other Rentals (From Schedule B)
16 Parking Rentals
17 Other Property Income
2 6 Management
27 Insurance
28 Common Area Maintenance
29 Leasing Fees/Commissions/Advertising
18 TOTAL POTENTIAL INCOME 30 Legal and Accounting
(Add Line 9 through Line 17)
19 Loss Due to Vacancy and Credit
31 Elevator Maintenance
32 Tenant Improvements
20 EFFECTIVE ANNUAL INCOME 33 General Repairs
(Line 18 Minus Line 19)
SCHEDULE A - APARTMENT RENT SCHEDULE
34 Other (Specify)
35 Other (Specify)
36 Other (Specify)
37 Security
38 TOTAL EXPENSES
39 NET OPERATING INCOME
40 Capital Expenses
41 Real Estate Taxes
42 Mortgage Payment (Principal & Interest)
INCOME EXPENSES
Complete this Section for Apartment Rental activity only.
BUILDING FEATURES INCLUDED IN RENT
Please Check All that Apply
Heat Furnished Unit
Electricity Security
Other Utilities
Pool
Air Conditioning Tennis Courts
Stove/Refrigerator
Parking
Dishwasher Garbage Disposal
Other (Specify)
SCHEDULE B - OTHER RENT SCHEDULE Complete this Section for all other rental except apartment rental.
Name of Tenant
Location of
Space
Lease Term
Annual Rent
Parking
Interior Finish
Start
End
Sq. Ft.
Base
ESC/CAM
Overage
Total.
No. of
Spaces
Annual Rent
Owner
Tenant
Cost
Total
Unit Type
No. Of Units
No. Of Units
Unit Size
Monthly Rent
Typical
Total
Rented
Rooms
Baths
Sq. Ft.
Per Unit
Total
Lease Term
Efficiency
1 Bedroom
2 Bedroom
3 Bedroom
4 Bedroom
Other Rentable Units
Owner/Manager Occupied
Subtotal
Garage/Parking
Other Income (Specify)
Total
As adopted February 22, 2013
0
City of Providence
Board of Tax Assessment
Review
RULES AND REGULATIONS
As adopted February 22, 2013
As adopted February 22, 2013
1
CITY OF PROVIDENCE- BOARD OF TAX ASSESSMENT REVIEW
RULES AND REGULATIONS
SECTION PAGE
1.0 Authority, Purpose, and Scope 1
2.0 Definitions 1-2
3.0 Application 2
4.0 Hearing 3-4
5.0 Final Decision 4
6.0 Severability 4
1.0 AUTHORITY, PURPOSE, AND SCOPE
1.1 Authority and Purpose: These rules and regulations are issued pursuant to Section 814 of the
Home Rule Charter of the City of Providence, Rhode Island (the "Charter") and Chapter 5 of Title
44 of the Rhode Island General Laws.
1.2 Scope: These rules and regulations govern the Board of Tax Assessment Review's appeals
process, including filing of application(s), conduct of hearing(s), and issuance of final decision(s).
2.0 DEFINITIONS
2.1 “Appeal” or “appeals” shall mean the appeal to the Board of Tax Assessment Review, as
provided for by Charter and Chapter 5 of Title 44 of the Rhode Island General Laws.
2
.2 “Appellant” or “applicant” shall mean the person(s) or legally-established entity submitting to
the Board of Tax Assessment Review an application for appeal of real estate, tangible personal
property, and/or excise tax pursuant to applicable law, including their designated
representative(s).
2
.3 “Assessment Date” shall mean the tax assessment effective date for each tax year in question,
i.e. December 31 of the immediately preceding calendar year.
2.4 “Board” shall mean the City of Providence Board of Tax Assessment Review established under
the Charter.
2
.5 “Continue” or “continued” shall mean that the Board has held a hearing and reserved its final
decision pending submission of additional evidence.
2
.6 “Final Decision” shall mean the Board has consummated its decision-making process and has
issued a final determination with respect to the appeal.
As adopted February 22, 2013
2
2.7 “Fair Market Value” shall mean that price the property would probably bring in a fair market
transaction between a willing seller and a willing buyer.
2
.8 "Hearing" shall mean a proceeding of the Board in which evidence is considered and an
applicant’s appeal is heard for purposes of rendering a final decision.
2.9 “Income Property” shall mean property that is commercial or industrial real estate, residential
properties containing partial commercial or business uses, and/or residential real estate of more
than five (5) dwelling units, and is intended to generate rental or other income for the owner.
2.
10 “Reschedule” or “rescheduling” shall mean that the hearing will not take place on its originally
scheduled date and time, but will be scheduled by the Board for a new hearing date and time.
2.
11 “Tax Assessor” shall mean the Tax Assessor or Acting Tax Assessor for the City of Providence,
Rhode Island.
2.12 “You” or “your” shall mean the appellant or applicant.
3.0 APPLICATION
3.1 You may file an appeal with the Board only if you have first appealed your assessment to the Tax
Assessor, as provided for in R.I.G.L. § 44-5-26.
3
.2 Each annual assessment of property for taxation is a separate act and independent of the
property assessment for previous years. You are statutorily required to file a separate
application for each tax year you wish to appeal, in accordance with R.I.G.L. § 44-5-26.
3
.3 You may file an application with the Board if you are: (1) the assessed or subsequent owner of
the property (acquiring title after December 31); (2) the owner’s administrator or executor; (3) a
tenant or group of tenants of real estate paying rent therefrom, and under obligations to pay
more than one-half (1/2) of the taxes thereon; (4) a person owning or having an interest in or
possession of the property; or (5) a mortgagee if the assessed owner has not submitted an
appeal.
3.4 You may appeal your assessment if your property is: (1) Overvalued for any reason, including
clerical and data processing errors (i.e. assessed value is more than the fair market value as of
December 31 in the year of the last update or revaluation for real estate, and as of December 31
of the tax year for personal estate); (2) disproportionately assessed in comparison with other
properties; (3) classified incorrectly as residential, commercial, industrial or open space, farm or
forest; (4) illegally taxed because it is partially or fully exempt; (5) modified from its condition
from the time of the last update or revaluation.
3
.5 An appeal to the Board shall be filed in accordance with the time, manner, and form prescribed
by R.I.G.L. § 44-5-26, as may be amended. Failure to comply with applicable law shall constitute
a basis for denial of your application.
3.6 Filing an application does not stay the collection of your taxes. You remain responsible for
paying the taxes in the amount assessed.
As adopted February 22, 2013
3
3.7 An appeal shall subject the property to a revaluation. As a result of your appeal, the Board may
change your assessment as permitted by law.
3.8 Applications for appeal to the Board are available in the office of the Tax Assessor, 25 Dorrance
Street, Providence, Rhode Island.
4.0 HEARING
4.1 The Board will hear your appeal within ninety (90) days of its filing.
4.2 The Board will provide you with written notice of your hearing date, time, and place by regular
U.S. Postal Service Mail. All hearing notices will be mailed to the address you provide on your
application form.
4.3 The appellant, appellant’s witness(es), and any other person(s) providing evidence on
appellant’s behalf shall be sworn under oath. This provision shall not apply to attorney(s)
representing the appellant in the matter before the Board.
4.4 The hearing will be recorded by a stenographer. A transcript will be available to any party
requesting same at such party’s expense, in accordance with applicable law.
4.5 The Tax Assessor or his/her designee shall have the opportunity to appear before the Board or
to otherwise present the Tax Assessor’s evidence.
4.6 It is the applicant’s burden to demonstrate that the valuation or assessment should be adjusted.
4.7 The Board will consider all reliable and competent evidence presented by or on behalf of the
parties to the appeal.
4.8 Reliable and competent evidence includes, but is not limited to:
4.8.1 Testimony of expert appraisers, licensed realtors, or other persons qualified by
education and/or experience to render an opinion on the subject matter.
4.8.2 A certified appraisal by a Rhode Island licensed appraiser regarding the value of the
property as of the assessment date.
4.8.3 Evidence of comparable sales. Significant factors that affect comparability include
location, condition and/or special character of the property, proximity of sale to date of
assessment, and property use.
4.8.4 With respect to tangible property, evidence of original purchase price and the date of
purchase.
4.8.5 Any other reliable and competent evidence of value at the time of assessment.
As adopted February 22, 2013
4
4.9 With respect to income property, the Board requires the applicant to provide a statement,
signed under oath by the preparer and the applicant, of income and expenses from the property
for the three years preceding the assessment date being appealed.
The Board will entertain requests to seal proprietary information, whether written or oral.
Proprietary information is defined as information in which the property owner has a protectable
legitimate business interest. The burden is on the applicant to demonstrate that the information
submitted is proprietary.
4.10 Upon good cause shown by the appellant, the Board will entertain one request for a
rescheduled hearing if the appellant requests rescheduling at least 72 hours prior to his/her
hearing date. Requests for rescheduling made less than 72 hours in advance of any given
hearing date will be denied. No further requests for rescheduled hearing will be granted (absent
unavoidable extraordinary circumstances).
4.11 The Board may reschedule a hearing in its discretion for administrative reasons.
4.12 The Board may continue a hearing in order to obtain and consider additional evidence, and may
withhold a final decision until provision of same. Such evidence may include, but is not limited
to, an inspection of the property, and/or further documentation or evidence the Board deems
necessary to its determination. The Board may provide a deadline for submission of additional
evidence and for the parties to make the property available for inspection. The Board shall
schedule a continued hearing as soon as practicable upon receipt of all additional evidence or
upon the parties’ failure to timely comply. Appellant shall be notified of any such continued
hearing date, time, and place.
4.13 The Board strongly encourages the appellant to appear at his/her hearing. Failure to appear will
result in the Board basing its decision solely on documents properly filed with the Board, if any,
to the extent the Board determines the document(s) are reliable and competent.
5.0 FINAL DECISION
5.1 The Board shall issue any final decision, within thirty (30) days of the conclusion of its Board
hearing unless the Board receives an extension of time from the Director of the Rhode Island
Department of Revenue, or his/her designee pursuant to Chapter 5 of Title 44. Appellant will
receive written notice of any final decision (or extension of decision date) by regular U.S. Postal
Service Mail at the address provided on appellant's application. Appellant shall have the
responsibility for maintaining a current address on file with the Board.
5.2 A final decision shall reflect whether the appeal is granted or denied.
6.0 SEVERABILITY
6.1 If any provision of these rules and regulations or the application thereof to any person or
circumstance shall be held invalid, such invalidity shall not affect the provisions or application of
the rules and regulations which can be given effect, and to this end the provisions of these rules
and regulations are declared to be severable.
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