All property valuation appeals must be filed with the Assessor’s office no later than ninety (90) days after the due date of the first quarter payment. The account must be current to preserve appeal rights. The appeal must be received by the Tax Assessor's Office, 575 Smithfield Road, North Smithfield, by the deadline. No exceptions can be made to this deadline for any reason. See RI General Law 44-5-26 for complete details on the appeal procedure and timeline.