R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-5-27 (2026)

Exclusiveness of remedy by petition

✓ current as of July 2026
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The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or possessed any ratable estate at all, except that, in a proper case, the taxpayer may invoke the equity jurisdiction of the superior court; provided, that the complaint is filed within three (3) months after the last day appointed for the payment, without penalty, of the tax, or the first installment of the tax, if it is payable in installments. A taxpayer alleging an illegal or void tax assessment against him or her is confined to the remedies provided by § 44-5-26, except that the taxpayer is not required to file an appeal with the local assessor.

Notes of Decisions
Cited in 24 cases (2 in the last 5 years), 1971–2023 · 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× “Regarding Lehigh’s claim under § 44-5-27, the hearing justice found that Lehigh “offer[ed] no support for its eonclusory allegation that it was assessed an illegal tax.”
Wickes Asset Mgmt., Inc. v. Dupuis, 679 A.2d 314 (R.I. 1996). · cites it 16× “PC 87-4753, PC 89-5493, and PC 92-1671, for the tax-assessment dates of December 31, 1986, December 31, 1988, and December 31, 1991, respectively, the trial justice later ruled that she would permit Wickes to invoke the equity jurisdiction of the court pursuant to § 44-5-27. For…”
Bluedog Capital Partners, LLC v. John A. Murphy, in his capacity as Tax Collector for the City of Providence, 206 A.3d 694 (R.I. 2019). · cites it 16× “4 Moreover, defendants averred that, even if Bluedog sought to bypass those procedures by invoking the Superior Court's equity jurisdiction under § 44-5-27, the three-month statute-of-limitations period for such actions had expired; defendants alleged that Bluedog had filed its…”
Narragansett Elec. Co. v. Minardi, 21 A.3d 274 (R.I. 2011). · cites it 5× “The trial justice held that the Superior Court was without authority to reach the declaratory relief counts because plaintiff “neither filed a timely appeal under § 44-5-26, nor invoked the [c]ourt’s equitable jurisdiction under § 44-5-27.” With the Superior Court’s permission,…”
St. Clare Home v. Donnelly, 368 A.2d 1214 (R.I. 1977). · cites it 9× “In dismissing the action, the trial justice relied upon §44-5-27, which provides: “The remedy provided in §44-5-26 shall be exclusive if the taxpayer owned or possessed any ratable estate at all, except that in a proper case the taxpayer may invoke the equity jurisdiction of the…”
CIC-Newport Assocs. v. Stein, 403 A.2d 658 (R.I. 1979). · cites it 5× “Third, it argues that the facts presented an appropriate case for equitable relief as contemplated in §44-5-27. General Laws 1956 (1970 Reenactment) §44-5-26 provides as follows: “Any person aggrieved on any ground whatsoever by any assessment of taxes against him in any city or…”
Northgate Assocs. v. Shorey, 541 A.2d 1192 (R.I. 1988). · cites it 4× “In taking this position, the trial justice relied on the previous pronouncements of this court and the specific language of § 44-5-27, which states that the remedy provided by § 44-5-26 shall be the exclusive remedy for “any ratable estate at all.”
Ferland Corp. v. Bouchard, 626 A.2d 210 (R.I. 1993). · cites it 2× “” Section 44-5-27 further provides that § 44-5-26 is the exclusive remedy for challenging tax assessments.”
Delta Airlines, Inc. v. Neary, 785 A.2d 1123 (R.I. 2001). “Although this Court has not had occasion to address a lessee’s tax status under the exemptions set forth in these statutes, we have held previously that tax-exempt property, by its nature, is not “ratable,” “assessable,” or “liable to taxation,” and therefore that a lessee of…”
Johnston Businessmen's Ass'n v. aaRUSSILLO, 274 A.2d 433 (R.I. 1971). · cites it 6× “*260 It is true, as defendant assessor points out, that §44-5-27 stipulates that a taxpayer who alleges that an assessment is void or illegal as against him shall be restricted to the remedy provided by §44-5-26.”
Cabana v. Littler, 612 A.2d 678 (R.I. 1992). · cites it 2× “1956 (1980 Reenactment) § 44-5-27. The following year, on May 28, 1982, plaintiffs filed a motion to amend the petition and a second motion to certify class.”
Oster v. Restrepo, 448 A.2d 1268 (R.I. 1982). · cites it 5× “It further argues that plaintiffs’ remedy is limited by the terms of § 44-5-27 to that provided by § 44-5-26. Section 44-5-26 allows an aggrieved taxpayer to petition the Superior Court for review of an assessment.”
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