182 A.3d 576
R.I.2018Background
- Plaintiffs are Portsmouth condominium owners who challenged property tax assessments for tax years 2009 and 2010 after property values fell post-2007 revaluation.
- Portsmouth assessor (Dolce) carried forward the December 31, 2007 revaluation values to assess taxes for 2009 and 2010; plaintiffs contend assessments should reflect fair market value as of December 31, 2008 and December 31, 2009 respectively.
- Plaintiffs exhausted local administrative remedies (assessor and board of review) and sued in Superior Court; parties stipulated to valuation facts and trial was on agreed statement of facts.
- Superior Court held plaintiffs could use the annual fair market values (2008 and 2009) in their appeals and entered judgment for plaintiffs; assessor appealed to the Supreme Court.
- Central statutory provisions at issue: G.L. chapter 44-5 (notably §§ 44-5-1, 44-5-12, 44-5-15, 44-5-26(b) form, and 44-5-30) and post-1997/2001 amendments changing revaluation/update cycle and adding the phrase "as of December 31 in the year of the last update or revaluation" for real estate.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether taxpayers appealing annual assessments are "locked in" to values "as of December 31 in the year of the last update or revaluation" (here Dec. 31, 2007) | Plaintiffs: statutes allow annual appeals using fair market value "as of December 31 in each year" (so 2008/2009 values may be used). | Defendant: § 44-5-15 and the § 44-5-26(b) form require listing real estate value "as of December 31 in the year of the last update or revaluation," so appeals must use the last revaluation year value (2007). | Court: Statutory language is ambiguous; resolve doubts in favor of taxpayers; plaintiffs may challenge assessments using 2008 and 2009 fair market values (not locked to 2007). |
| Effect of 1997 revaluation/update regime and 2001 amendments on Wickes precedent | Plaintiffs: Wickes allows challenges to carried-over assessments; annual remedies remain available despite statutory changes. | Defendant: Wickes is weakened by 1997/2001 changes that suggest appeals should be tied to the last update/revaluation. | Court: Wickes’ force is diminished but not dispositive; ambiguities require construction favoring taxpayers. |
| Proper canon of construction when tax statutes conflict | Plaintiffs: ambiguous taxing provisions must be strictly construed for taxpayers. | Defendant: specific-later statutes or specific statutory provisions (§ 44-5-15 and later 2001 amendments) should control over more general earlier provisions. | Court: Applied multiple canons but gave decisive weight to rule resolving taxing-statute ambiguities in favor of the taxpayer. |
| Remedies when taxpayer proves overassessment under § 44-5-30 | Plaintiffs: Having given account, paid taxes, and shown assessed value exceeded fair market value for the relevant assessment year, court must enter judgment for overtaxation. | Defendant: Plaintiff must be confined to values permitted by the appeal form/statutes. | Court: Because plaintiffs met § 44-5-30 conditions using annual fair market values, judgment must enter for taxpayers. |
Key Cases Cited
- Whittemore v. Thompson, 139 A.3d 530 (R.I. 2016) (statutory interpretation reviewed de novo; clear statutes given plain meaning)
- Wickes Asset Mgmt., Inc. v. Dupuis, 679 A.2d 314 (R.I. 1996) (property owner disputing a carried-over assessment is not necessarily locked into prior valuation)
- Inn Group Associates v. Booth, 593 A.2d 49 (R.I. 1991) (taxing statutes construed in favor of taxpayers)
- Maggiacomo v. DiVincenzo, 410 A.2d 1332 (R.I. 1980) (doubts in construction of tax laws resolved for taxpayer)