Rhode Island General Laws

R.I. Gen. Laws § 44-5-23 (2026)

Assessment of back taxes on real estate

✓ current as of July 2026

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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.

Notes of Decisions

Cited in 6 cases, 1980–2017 · leading case: Lehigh Cement Co. v. David Quinn, in his capacity as Tax Assessor of the City of Providence, Rhode Island, 173 A.3d 1272 (R.I. 2017).

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Lehigh Cement Co. v. David Quinn, in his capacity as Tax Assessor of the City of Providence, Rhode Island, 173 A.3d 1272 (R.I. 2017). · cites it 12× “11956 § 44-5-23, the assessor must correct the erroneous assessment for tax years 2006-2009 by issuing both corrected assessments to Lehigh and an appropriate refund; (count 2) that pursuant to the fair-distribution clause under article 1, section 2 of the Rhode Island…”

Capital Props., Inc. v. City of Providence, 843 A.2d 456 (R.I. 2004). · cites it 5× “G.L. § 44-5-23.” In Capital Properties II, 749 A.”

Capital Props., Inc. v. State, 749 A.2d 1069 (R.I. 1999). · cites it 2× “G.L. § 44-5-23. Moreover, this Court finds the tax assessments made by the City against CPI to be selective, arbitrary, and illegal.”

Harvard Pilgrim Health Care of New England, Inc. v. Gelati, 865 A.2d 1028 (R.I. 2004). · cites it 2× “Section 44-5-23 provides: “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 * * *,…”

Cabana v. Littler, 612 A.2d 678 (R.I. 1992). “1956 (1991 Reenactment) § 45-2-2; (2) that the tax exceeded authority granted in § 44-5-23; (3) that the city failed to comply with notice requirements of § 44-5-15; and (4) that the tax failed to comply with P.”

Maggiacomo v. DiVincenzo, 410 A.2d 1332 (R.I. 1980). “…§44-5-11 and §44-5-13 (assess valuations); §44-5-16 (assessment on real property); §44-5-22 (assessing the tax); §44-5-23, §44-5-24, and §44-5-26 (assessment of taxes). 2 Cranston, R.I., City Charter, §6.11 (1962), provides in pertinent part that “the council shall adopt…”

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