| Chapter 247 |
| 2025 -- H 5695 Enacted 06/26/2025 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Voas, Messier, Stewart, Casey, Finkelman, Solomon, Casimiro, Slater, Hull, and DeSimone |
| Date Introduced: February 26, 2025 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-5-88 of the General Laws in Chapter 44-5 entitled "Levy and |
| Assessment of Local Taxes" is hereby amended to read as follows: |
| 44-5-88. Tax amnesty. |
| (a) Notwithstanding any other provision in this chapter of the general laws to the contrary, |
| any municipality may, by ordinance, duly enacted, authorize two (2) separate sixty-day (60) periods |
| during fiscal years 2024 or 2025 one tax amnesty period every three (3) years, during which a |
| waiver of interest and penalties on overdue real estate payments, and tangible tax payments and |
| motor vehicles 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 within the two (2) sixty-day (60) waiver periods by |
| July 1 of the year in which the municipality has scheduled the waiver of penalties and interest. |
| (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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| LC000808 |
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