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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:

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

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

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

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

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

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property tax payments may be made if the request for a waiver of interest and penalties is in writing,

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signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

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

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

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and penalties and may file a claim for reimbursement with the city council within ten (10) days of

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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.

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

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2023 tax bill.

 

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

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

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

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     This act would take effect upon passage.

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