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

Rhode Island Statutes

§ 44-5-88 — § 44-5-88. Tax amnesty.

Rhode Island·Title 44 Taxation·Ch. 44-5 Levy and Assessment of Local Taxes

§ 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 

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§ 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.

Rhode Island § 44-5-88 (§ 44-5-88. Tax amnesty.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.