Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Rhode Island, property tax is a primary source of revenue for local governments, including cities and towns. The tax is based on the assessed value of real property, which includes land and the buildings on it. Local tax assessors are responsible for determining the value of properties within their jurisdiction, and this value is used to calculate the amount of property tax owed by the property owner. Property owners in Rhode Island have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the local tax assessor's office or the municipal Board of Tax Assessment Review. If the property owner is not satisfied with the outcome of the local appeal, they may further appeal to the Rhode Island Superior Court. The revenue from property taxes is used to fund various local services such as public schools, police and fire departments, and infrastructure maintenance.