Chapter 348
2023 -- H 5602 SUBSTITUTE A AS AMENDED
Enacted 06/26/2023

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, Felix, Hull, and J. Lombardi

Date Introduced: February 15, 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:
     44-5-88. Tax amnesty.
     (a) Notwithstanding any other provision in this chapter to the contrary, any municipality
may, by ordinance, duly enacted, authorize two (2) separate sixty-(60)day (60) periods during fiscal
years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax
payments and motor vehicle 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-
(60)day (60) waiver periods.
     (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.
     SECTION 2. This act shall take effect upon passage.
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LC001589/SUB A
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