| Chapter 040 |
| 2023 -- H 6165 SUBSTITUTE A Enacted 05/31/2023 |
| 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 |
| 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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| LC002377/SUB A |
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