What does the Assessor do?

The Assessor is required by Rhode Island law to list and value all real and personal property. Valuation is subject to ad valorem taxation (ie. All property should be taxed according to value). Assessed values 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 31st assessment, including the owner at the time, the percent completion if new construction and the actual condition of the property at that time.

Currently, the Pawtucket Tax Assessors Office appraises and assesses approximately 20,000 parcels of property

What does the Assessor not do?

The Assessor does not raise or lower taxes nor make the laws which affect property owners. Rhode Island 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 and has nothing to do with the total amount of taxes collected. The tax rate is determined by all the taxing agencies within the town and is the bases for the budget needed or demanded by the voters to provide for services, such as schools, roads, law enforcement, etc.

Billing Year	Real Estate	Apt/Comm.	Tangible	Tangible Inv.	Auto
2002	24.42	30.53	52.09	31.25	53.30
2003	16.54	24.89	52.09	26.04	53.30
2004	17.25	25.88	52.09	20.83	53.30
2005	17.91	26.87	52.09	15.63	53.30
2006	11.25	18.96	52.09	10.94	53.30
2007	11.86	19.98	52.09	5.20	53.30
2008	12.39	20.88	52.09	0	53.30
2009	17.78	23.88	52.09	0	53.30
2010	17.78	23.88	52.09	0	53.30

* all are per thousand & apartments 6 units and above taxed commercial

What is the difference between a full and a statistical revaluation and why are they required?

Pawtucket conducts a statistical revaluation every three years and a full revaluation every ten years. A statistical revaluation is when assessments on property are made based on recent comparable sales, condition, neighborhood, lot size etc. A full revaluation is when technicians go out to each house and check out what is there, condition, improvements, etc. Pawtucket’s last full revaluation was done for 2009 billing.

What if I disagree with the assessment of my property?

If you disagree with the assessment of your property, please come into the Tax Assessor’s Office and talk to someone on staff; they will be glad to answer your questions.

If after discussing the assessment with the staff in the Tax Assessor’s Office, there is still a disagreement, there is an appeal window of 90 (ninety) days from the date of when the first payment is due once the bills have gone out. The Application for Appeals are located in the Tax Assessors Office and may be picked up once the bills have gone out. Please keep in mind that you are appealing your assessment – not your taxes and they must be paid pending your appeal.

If you still disagree with the assessment after appealing to the Tax Assessors Office, you may appeal to the Pawtucket Tax Board of Review (located in the Zoning Office).

What exemptions are available and the amounts?

Exemption	Property Amt	Motor Vehicle Amt	Description
Age	35,400	XXXXXXXXX	65+ and owner occupied
Veteran	9,500	2,000	See list for qualifying battles
Widow of a Veteran	9,500	2,000	See list for qualifying battles
Total Service Connected Vet	19,100	4,000	100% disabled
Prisoner of War	19,100	4,000
Gold Star Parent	14,300	3,000
Blind	57,100	12,000	100% - letter from optometrist
Handicapped	19,100	XXXXXXXXXX	Under 65 and owner occupied
Handicap Adapted Autos			50% off up to $10,000
Historic	57,100	XXXXXXXXX

• For Age must show proof of age (birth certificate, license, etc.)
• For Veteran or Widow of a Vet need to see DD214 (can have on Real Estate or Motor Vehicle)
• For Handicapped must be collecting SSI for at least 2 years. Will be switched to age exemption when turn 65.
• Handicap Adapted Autos must be checked by staff from the Assessor’s Office

What is Motor Vehicle Excise Tax?

Motor Vehicle Excise Tax covers the prior calendar year. Excise tax bills issued this year cover vehicle registration from January 1st through December 31st of the previous year.

What happens to my Excise tax if I move during a calendar year?

Address changes must be made at the Registry of Motor Vehicle as well as in Pawtucket Tax Assessor’s Office. If you move to a different municipality within Rhode Island, you will be billed by the municipality that you resided in on December 31st. If you move out of state, you will receive a bill from the municipality you resided in for the time your vehicle was registered there. If you dispose of a vehicle by any means (sale, transfer, repossession, theft, collision, stolen, junked, etc.) you MUST cancel the registration (turn the plates in or cancel them) at the Registry of Motor Vehicles to avoid further taxes. Upon cancellation of a registration, you may obtain a TR-3 from the Registry and when a registration is properly cancelled, taxes for that registration will stop as of that date. Failure to do so may prevent your ability to register other vehicles.