| Chapter 161 |
| 2026 -- H 7568 Enacted 06/18/2026 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Noret, Cortvriend, Shallcross Smith, Nardone, Place, Speakman, Costantino, Read, Solomon, and Santucci |
| Date Introduced: February 06, 2026 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Section 44-5-8.1 of the General Laws in Chapter 44-5 entitled "Levy and |
| Assessment of Local Taxes" is hereby amended to read as follows: |
| 44-5-8.1. Waiver of interest on overdue quarterly tax payments. |
| (a) Notwithstanding any other provision in this chapter to the contrary, any city or town |
| may, by ordinance duly enacted, authorize a waiver of interest on one quarter’s overdue property |
| tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of |
| the following conditions are satisfied by the taxpayer: |
| (1) The property subject to the overdue payment is the residence or commercial property |
| of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is |
| overdue. |
| (2) The request for a waiver of interest is in writing, signed and dated by the taxpayer. |
| (3) The taxpayer has made timely payments of taxes to the city or town for the five (5) |
| years immediately preceding the tax payment, which is overdue. The burden of proof of timely |
| payments shall be upon the taxpayer. |
| (4) The bill for which the payment is overdue was issued less than two (2) years prior to |
| the date of the request for a waiver of interest. |
| (b) In no event shall the waiver of interest on a tax bill exceed five hundred dollars ($500). |
| Decisions of the tax 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 collector, the taxpayer must pay the interest |
| 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 which meets criteria established by this section |
| pursuant to a duly enacted ordinance shall be granted by the city or town. |
| SECTION 2. This act shall take effect upon passage. |
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| LC003888 |
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