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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 Kazarian, Boylan, Dawson, and Henries

     Date Introduced: March 17, 2023

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

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

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

     44-5-8.6. East Providence - Tax amnesty periods - Real property tax payments.

     (a) Notwithstanding any other provision in this chapter to the contrary, the city of East

Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one

period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver

of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real

property 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 submitted within the two (2) sixty-day (60) waiver periods.

     (b) Decisions of the tax assessor shall be in writing and contain a notice to the city council.

If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest

and penalties and may file a claim for reimbursement with the city 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.

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

2023 tax bill.

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 the city of East Providence to offer tax amnesty for two (2) separate

sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties in an

amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments.

     This act would take effect upon passage.

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