2023 -- H 5602 SUBSTITUTE A AS AMENDED

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LC001589/SUB A

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2023

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A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

     

     Introduced By: Representatives Slater, Diaz, Potter, Cruz, J. Brien, Solomon, Bennett,

     Date Introduced: February 15, 2023

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

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     SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local

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Taxes" is hereby amended by adding thereto the following section:

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     44-5-88. Tax amnesty.

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     (a) Notwithstanding any other provision in this chapter to the contrary, any municipality

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may, by ordinance, duly enacted, authorize two (2) separate sixty (60) day periods during fiscal

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years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax

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payments and motor vehicle tax payments may be made if the request for a waiver of interest and

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penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty

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(60) day waiver periods.

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     (b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the

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city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector,

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the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the

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city or town council within ten (10) days of the decision.

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     (c) Any request for a waiver of taxes and penalties that meets criteria established by this

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section, pursuant to a duly enacted ordinance, may be granted by the city or town.

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     (d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax

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year during which the amnesty periods are offered.

 

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     SECTION 2. This act shall take effect upon passage.

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

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     This act would enable all municipalities to offer tax amnesty for two (2) separate sixty (60)

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day periods during fiscal years 2024 or 2025 for the waiver of interest and penalties on overdue

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tangible tax payments.

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     This act would take effect upon passage.

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