Home Forums Revaluations Property Upgrades Missed Prior to Re-valuation

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  • George Durgin
    Post count: 5

    I have a property where a significant addition was omitted from the last re-val. The first bill in the re-val cycle reflected the condition of the property prior to the addition.

    I updated the value of property and adjusted the value for the second bill of the three year cycle.

    The tax payer objected. He said that there are no changes to the property after the re-val. Technically he is correct. However, the assessment did not reflect what was on the property.

    Am I OK correcting the value mid-cycle even though no work has been done to the property? Or do I need to wait for the next re-val before I can adjust the value?


    Chris Celeste
    Post count: 39

    You can absolutely correct the assessment.
    Further, you could go back on the prior year and capture the addition that was omitted (if you so choose) in accordance with §44-5-24. There are noticing requirements.

    Dave Thompson
    Post count: 10

    Hi George,

    I think you are well within your rights to adjust the value of the property to reflect the actual improvements. As far as the taxpayer is concerned, he/she got away with a year of a tax bill that was too low. I think you could actually go back to the year of the revaluation and supplement the missing value – just my opinion. I had to supplement several condo taxpayers this year because the multiplier was incorrect for their style of building, resulting in a bill that was too low.


    Carmen LaBelle
    Post count: 19

    Change that assessment for sure!

    David Robert
    Post count: 18

    Taxpayer is wrong. As the others have stated, you can correct the assessment. I have personally sent out corrected assessments and utilized the 6 year look back.

    Mark Capuano
    Post count: 6


    44-5-12 specifies the December 31 “in the last update or revaluation.”
    44-5-23 addresses back taxes in relation to omissions or errors.

    Was this a case where the Reval company captured the additional square footage, but did not feel this improvement did not warranted a change in condition?
    44-5-12. Assessment at full and fair cash value.

    (a) All real property subject to taxation shall be assessed at its full and fair cash value, as of December 31 in the year of the last update or revaluation, or at a uniform percentage thereof, not to exceed one hundred percent (100%), to be determined by the assessors in each town or city; provided, that:

    Kristopher Leadem
    Post count: 9

    agree with all the answers you have received. I have had a couple properties that fell into this bucket. And if we were assessing them for something they did not have, we would also remove and lower assessment in a non reval year.
    Think we can go back 6 years for something missed??? but haven’t had anything large enough to justify going back to previous assessments. good luck.

    George Durgin
    Post count: 5

    Hi Mark,
    This was a case where they missed the permits for a second story addition. It added significant value to the property. It did warrant a change. It was missed for whatever reason.

    Denise Cosgrove
    Post count: 7


    § 44-5-23. Assessment of back taxes on real estate.

    If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.

    History of Section.
    P.L. 1911, ch. 732, § 1; G.L. 1923, ch. 60, § 25; G.L. 1938, ch. 31, § 24; G.L. 1956, § 44-5-23.

    Mark Capuano
    Post count: 6


    I agree with how you dealt with this situation.

    Thank you!


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