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Assessor

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1. Why am I being taxed on my motor vehicle?

According to Rhode Island General Law (RIGL) 44-34-2 the Town is required to assess a tax against every trailer or vehicle registered in the town for the privilege of having the registration. The motor vehicle tax is based on the year, make, and model identified on the registration; mileage and condition of the vehicle are not a consideration in the basis for taxation.

2. I sold my Vehicle last year. Why did it still appear on my tax bill?

Motor Vehicle tax bills are always paid in arrears. The Department of Motor Vehicles (DMV) maintains their records for the calendar year (January 1 through December 31). They then process their records and send them to each community in the early part of the year. In Westerly, the bills are issued in July, at the beginning of the fiscal year. A bill received in July is actually for the previous calendar year.

It is also important to remember that because the tax bill is generated by your registration, if you did not return your plates to the DMV, you will be continued to be taxed until you do so, or until the plates expire due to non-renewal.

3. Who determines the value of my Motor Vehicle?

Under RIGL 44-34-11, The Rhode Island Vehicle Value Commission is
responsible for determining the value of most vehicles, using the NADA (National Automobile Dealers Association) values. In the event that the vehicle is an exotic make or model, the responsibility is then shifted to the Assessor, who assesses the vehicle in a uniform way.

4. I own several vehicles. Why are some taxed and others not?

The exemption is currently $500.00 from The State of RI and $1000.00 from the Town of Westerly, which is prorated for the number of days in which you hold a valid Rhode Island registration. If, after prorating the value of your vehicle it is less than the exemption amount, you will not receive a tax bill for that vehicle. In cases where a resident owns more than one vehicle appearing on the same bill, the exempted vehicle will show a zero tax amount. Please note that no bill will be generated if all vehicles fall below the exempted amount.

5. I do not live in Westerly/RI anymore. Why Am I still being taxed?

Because the RI DMV maintains the database for all registered vehicles and trailers, we use the most current address that they have on file. If the DMV has not been notified that you have moved, as required by law, then they and this office will have no knowledge that you are no longer living in Westerly RI. You will not be exempt from paying tax if you live outside of RI but have kept your RI plates. You are taxed on the number of days in which you have a valid RI registration.

6. I moved. How can I change my address so I get my bill on time?

You must change your address with the DMV. You may visit any local branch or their website (www.dmv.ri.gov) to get the change of address form. As they only update our records once a year, it may take some time to see that change. For example, if you change your address in October, we will not receive that notification until the next data transfer in February. In addition, you should fill out a change of address form with the Assessment Department, 45 Broad Street Westerly, RI 02891 . You may also change your mailing address via email on our website or fax 401-348-2616.

7. What is the Soldier’s & Sailor’s Civil Relief Act?

This is a Federal Law that exempts active duty service men, women, and their spouses from paying local motor vehicle tax. The exemption is not open to their dependents, and only exempts them for the actual time they are stationed here. Once you transfer to your next permanent duty station, you are required to register your vehicle or trailer in your new state of residence and return your RI plates This is a Federal Law that exempts active duty service men and within 30 days. You will be responsible for any taxes that accrue after the
30 days. You can visit the DMV website (www.dmv.ri.gov) for specifics on how
to cancel your registration and return your license plates. For filing requirements, please see the SSCRA information, located in the Exemption section.

8. Why reassess real property at all?

Rhode Island requires a revaluation every three years; statistical revaluations in years three and six, with a full revaluation in year nine. More frequent revaluations provide the opportunity to make assessments better reflect market value, which is more equitable for property owners. Rapid shifts in the real estate market are better recognized by more frequent revaluations.

9. Will my assessment change if I paid above or below the Assessed Value for my property?

Not necessarily. If your purchase was an “Arms Length” transaction meeting the definition of market value, then it may be used to calculate value in the next revaluation.

10. Can my Assessed Value Change between Revaluations?

Yes it can. If the status of a property changes, such as conversion from a multi-family home to condominium ownership, or if there are alterations to a property such as an addition or renovation, then the value could change.

11. My lot was vacant as of the last revaluation, but I built a house this year. How will this affect my assessment?

Pursuant to Chapter 44-5-13.19 entitled “Assessment and Taxation of New Real Estate Construction” your property was required to be reassessed upon completion and/or occupancy of the new construction. This new construction, which was completed subsequent to the assessment date of December 3l, is liable for pro-rated tax. The pro-rated tax is the difference between the December 31 assessment and the total value at the time of completion or occupancy. Pro-ration applies only to newly constructed buildings of new occupancy, not new additions to existing structures.

12. How do I appeal my Assessment?

There are several methods of appealing your assessment. Firstly, if it is a reassessment year, you may appeal directly to the revaluation company and request an explanation of your assessment and discuss any inaccuracies with them. After discussing it with them, you may also appeal to the Town Assessor within the timeframe provided under the Rhode Island General Laws, which starts the day the first quarterly payment is due, and extends ninety (90) days from that day.

The Assessor’s role in this process is to verify that all the data on file is correct. For example, if the field card states that you have two full baths and you only have a bath and a half, then the Assessor will correct that information and your assessment would see a decrease. If all the information is correct, the Assessor may deny your appeal and give you the opportunity to appear before the Board of Assessment Review to state why you still believe that the assessment is still incorrect. You will be given the opportunity to state your case before the board. You will be given a finite amount of time to provide the Board with evidence which support your claims and to answer any questions that the board members may have. The Board will deliberate and you will be notified of their decision by mail.
If you are still aggrieved after receiving the Board's decision, you may file in
Superior Court.

13. Where did my tax bill go?

According to RIGL 44-7-7.1 your tax bill is mailed to whichever address is listed on your deed under the section “Grantee’s Address”. If no address is provided, then it is mailed to the property’s physical address. If you wish to change your address, the Assessment Department does require that you submit this request in writing. Please provide the account number, property address and where you would like all future mailings to be forwarded, sign, and date the request and forward it to The Assessment Department, 45 Broad Street Westerly, RI 02891. You may also change your mailing address via email on our website or fax 401-348-2616.

14. Are there any exemptions that I might qualify for?

The Town of Westerly offers several exemptions for its residents. To see the complete list of exemptions and their requirements, please refer to the Exemption section.

15. I was recently married / divorced. How do I change my name for my tax bill?

The tax bills reflect the ownership as outlined on the deed or probate decision. If your name has changed, you must file a new deed with Land Evidence/Records.

16. How do I find out where my property line is?

Accurate property lines are typically found using professional surveys. The approximate property lines on the Assessor’s maps are for assessment purposes only and are not for conveyance. Chain of Title cards are available in the Assessor’s office that may provide ownership history and deed references for legal descriptions.

17. What exactly is being taxed?

You are taxed on the furniture, fixtures, equipment, and leasehold improvements used in day to day business operations. These assets are depreciated according to a schedule determined by the State of Rhode Island.

18. My business is licensed through the State of Rhode Island. Do I need to register with Town Hall?

You may not be required to register with the Town Clerk’s Office, but you will need to fill out a Certificate of Ownership with the Zoning Office.

19. I have a small home based business. Am I subject to taxation?

Any business that operates within the town limits is required to file with the Assessment Department.

20. How Does the Assessment Department know what assets I have?

Each year in early December the Assessor’s office mails the Annual Return to the Assessor to every business that is actively on the Tax Roll. This form is used by business owners to declare what assets they hold. They are depreciated using the State of RI’s schedule and your tax bill is generated from these figures.

21. What is the deadline for Filing the Annual Return to the Assessor?

Annual Returns must be filed by January 31st of any given year. You may request an extension to file between March 1st and March 15th, but that request must be received by January 31.

22. How do I notify the Assessor’s Office that I am no longer in business?

In order to close your business and be taken off the active tax roll, you must fill out a Affidavit of Personal Property Status form, which can be obtained from the Assessment Department. This document should be filed within 30 days of closing your business.

23. My Business moved. How do I change my address to ensure that I get my Tax Bill?

As with real estate accounts, all change of address requests must be in writing. Please include your business name, account number and location, and indicate where you would like all future mailings to go. These requests must be signed and dated and should be addressed to the Assessment Department, 45 Broad Street Westerly, RI 02891.

24. I received my Tax bill in July. What timeframe does this bill cover?

The tangible accounts are always for the previous calendar year. For example, Annual returns mailed in December are for that calendar year and that information will be used to generate a tax bill the following July.

25. I am starting a new business. What do I need to provide to the Assessor’s Office to open an account?

The process starts in the Zoning Department. Upon registering with that office, they will provide you with clear instructions on how to complete the process.