Rhode Island § 44-5-88 § 44-5-88. Tax amnesty.

Rhode Island Statutes

§ 44-5-88 — § 44-5-88. Tax amnesty.

Rhode Island § 44-5-88

Title 44Taxation

Ch. 44-5Levy and Assessment of Local Taxes

This text of Rhode Island § 44-5-88 (§ 44-5-88. Tax amnesty.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-5-88 (2026).

Text

§ 44-5-88. Tax amnesty.
(a) Notwithstanding any other provision of the general laws to the contrary, any municipality
            may, by ordinance, duly enacted, authorize one tax amnesty period every three (3)
            years, during which a waiver of interest and penalties on overdue real estate payments,
            and tangible tax payments may be made if the request for a waiver of interest and
            penalties is in writing, signed, and dated by the taxpayer and by July 1 of the year
            in which the municipality has scheduled the waiver of penalties and interest.
         
(b) Decisions of the tax assessor or collector shall be in writing and contain a 

Free access — add to your briefcase to read the full text and ask questions with AI

§ 44-5-88. Tax amnesty.

(a) Notwithstanding any other provision of the general laws to the contrary, any municipality may, by ordinance, duly enacted, authorize one tax amnesty period every three (3) years, during which a waiver of interest and penalties on overdue real estate payments, and tangible tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and by July 1 of the year in which the municipality has scheduled the waiver of penalties and interest.

(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section, pursuant to a duly enacted ordinance, may be granted by the city or town.

(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax year during which the amnesty periods are offered.

Legislative History

P.L. 2023, ch. 348, § 1, effective June 26, 2023; P.L. 2023, ch. 349, § 1, effective June 26, 2023; P.L. 2025, ch. 247, § 1, effective June 26, 2025; P.L. 2025, ch. 248, § 1, effective June 26, 2025.