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Tax Assessor
The mission of the Tax Assessor's Office is to provide for the valuation of all real estate, motor vehicles, and tangible personal property in the Town of Lincoln. The primary objective is to discover, list, and value all taxable and exempt property, to ensure that assessments are made properly and uniformly and that the tax roll, when completed, is a true and accurate account of all ratable property in the jurisdiction.
Property Assessments vs. Taxes
Please be advised that property assessment information can only be obtained through the Tax Assessor's Office. Questions related to taxes and taxes due should be directed to the Finance Office/Tax Collections.
Tax assessments are set annually as of December 31st.
Current Tax Rates for 2023
| Type of Property | Fee |
|---|---|
| Residential Real Estate | $16.49 |
| Commercial Real Estate | $24.74 |
| Motor Vehicles | $0 |
| Tangible Personal Property | $30.07 |
Tax bills are mailed in July.
The quarterly installments do not correspond with the calendar period in which they are due.
Real Estate Tax bills cover the current calendar year. Tax Bills issued in July cover January 1st to December 31st current year. The revaluation cycle follows RI Gen Law 45-5-11.6
The Motor Vehicle Excise Tax covers the prior calendar year. Excise Tax Bills issued in July cover vehicle registrations from January 1st to December 31st of the prior year. Values are based on last year's number of days registered during that year.
Address changes must be made at the Registry of Motor Vehicles. If you move to a different municipality within the State, you will be billed by the municipality you reside in on December 31st. If you move out of state, you will be billed for the number of days your vehicle was registered in Rhode Island. If you dispose of your vehicle by any means (sale, transfer, theft, collision, junked, etc.) you must cancel the registration to avoid further taxes.
When registration is properly canceled, the taxes will stop as of the date of cancellation. However, because the Excise Tax covers the prior calendar year, you may receive up to two more Tax Bills for this registration.
Tangible Property Tax bills cover the prior calendar year. Tax bills issued in July will cover January 1st to December 31st prior year. All business owners within the Town are required to file an annual declaration indicating the year and acquisition cost of the furniture, fixtures, equipment, and inventory owned by the business. All declarations are due by January 31st annually. Extensions will be granted until March 15th upon a written request received by January 31st. It is suggested that those responsible to file these declarations review RIGL statutes 44-5-15, 16, 17 and 26.
If you feel the valuation of your property is overstated, you may appeal to the Tax Assessor. Appeal Forms are available in the Assessor's Office and must be filed within 90 days from when the first tax payment (installment) is due. Generally, this deadline is October 31st of the current year. If after the Tax Assessor has reviewed your appeal, you still feel aggrieved, you may further appeal to the Tax Board of Review within 30 days of the Assessor's decision.
Neither the Tax Assessor nor the Tax Board of Review will address appeals based on taxes. They can only address valuation issues. Please see RI General Law 44-5-26 for complete details regarding the Appeal process.
Personal Exemptions for Real Estate
All new applicants seeking an exemption must be the owner of record and occupy residence on December 31st to be eligible for the next year’s tax roll. Deadline to apply is April 15th of the year the exemption is to take place. You must apply in person to the Tax Assessor’s Office.
As determined by the Social Security Administration. Must have owned and occupied real estate for 5 years. Proof of continued eligibility is required annually. Converts to Senior Exemption at age 65.
Must be owner-occupied as of December 31st to be eligible for the following tax year.
Residential parcels consisting of between one and five Dwelling Units are eligible for this exemption. This exemption does not apply to parcels with any commercial / mixed-use. The current percentage of this exemption is 35% of the assessed value
Must have owned and occupied real estate within the Town of Lincoln for 5 years or more. Must be 65 or more by December 31st prior to the following July's Tax Bill.
Total household income not to exceed $24,999. Must complete RI 1040H form. Sliding scale based on age and income. Must apply Annually.
The intent of this exemption is to create an incentive for property owners to preserve historic stone walls located in Lincoln since they create a cultural resource and help preserve the rural character of the Town.
One whose Son or Daughter dies as a casualty of the following wars or conflicts:
- World War I: April 5,1917 to November 11,1918
- World War II: December 7,1941 to December 31,1946
- Korean War: June 27,1950 to January 31, 1955
- Vietnam War: December 22,1961 to May 7, 1975
- Grenada and Lebanon: 1983 and 1984 (orders in Arena)
- Persian Gulf: Actually served August 2,1990 to May 1,1994
- Operation Noble Eagle
- Operation Enduring Freedom
- Operation Iraqi Freedom
- Operation Afghanistan Freedom
- Global War Expeditionary Medal
- Global War on Terrorism Medal
Physician’s statement is required.
A copy of the applicant's DD-214 is required. Veterans who served honorably in the armed forces or the Merchant Marines of the United States or the un-remarried widow of one who served during the following dates:
- World War I: April 5,1917 to November 11,1918
- World War II: December 7,1941 to December 31,1946
- Korean War: June 27,1950 to January 31, 1955
- Vietnam War: December 22,1961 to May 7, 1975
- Grenada and Lebanon: 1983 and 1984 (orders in Arena)
- Persian Gulf: Actually served August 2,1990 to May 1,1994
- Operation Noble Eagle
- Operation Enduring Freedom
- Operation Iraqi Freedom
- Operation Afghanistan Freedom
- Global War Expeditionary Medal
- Global War on Terrorism Medal
Service-connected only, 100% disability
Certified by the Veteran's Administration
Certified by the Veteran's Administration
Certified by the Veteran's Administration.
Exemptions & Credits
- 2023 Homestead Application
- Application for 100 Percent Blind (PDF)
- Historic Stone Wall Certification (PDF)
- Senior Citizen Exemption 2 (PDF)
- Senior Citizen Tax Deferment Program (PDF)
- Senior Tax Relief Exemption (PDF)
- Totally Disabled Exemption (PDF)
- Veteran Disability Exemption (PDF)
- Veteran Exemption 2023