R.I. Gen. Laws § 44-33-6 — Filing date

No claim with respect to property taxes accrued or with respect to rent constituting
property taxes accrued shall be paid or allowed, unless the claim is actually filed
with and in the possession of the division of taxation on or before April 15 of the
year in which the credit is applied or a rebate granted on the property taxes accrued
the preceding calendar year.