2024 -- S 2171

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LC004254

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2024

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A N   A C T

RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

     Introduced By: Senators Burke, Pearson, McKenney, LaMountain, Bissaillon, and Gu

     Date Introduced: January 24, 2024

     Referred To: Senate Finance

     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 submitted 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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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 permit municipalities to enact ordinances that would provide them the

authority to organize local tax amnesty events once every three (3) years.

     This act would take effect upon passage.

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