2026 -- S 2059

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2026

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A N   A C T

RELATING TO TAXATION -- TAX SALES

     Introduced By: Senators Gu, Murray, Bissaillon, DiPalma, Burke, DiMario, and
Famiglietti

     Date Introduced: January 09, 2026

     Referred To: Senate Judiciary

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-9-10 of the General Laws in Chapter 44-9 entitled "Tax Sales" is

hereby amended to read as follows:

     44-9-10. Notice of sale to taxpayer.

     (a) Whether or not the person or general partnership to whom the estate is taxed as of

December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the

foregoing, notify the taxpayer of the time and place of sale first by first-class mail not less than

ninety (90) days before the date of sale or any adjournment of the sale, and again by certified mail

not less than forty (40) days before the date of sale or any adjournment of the sale, sent postpaid to

the street address of the real estate liable for payment of taxes, and, if different, to the taxpayer’s

address listed with the tax assessor’s office of the city or town where the real estate is located or to

any other address which the taxpayer designates by written notice to the tax assessor, or to the

address of the taxpayer stated on the deed recorded in the land evidence records of the city or town

where the real estate is located or to the last-known address of the taxpayer or be left at the

taxpayer’s last-known address or personally served on the taxpayer not less than thirty (30) days

before the date of sale or any adjournment of the sale, but no notice of adjournments shall be

necessary other than the announcement made at the sale. Copies of such notices shall be provided

to Rhode Island Housing and Mortgage Finance Corporation by mail or hand delivery, or a manifest

of such notices shall be electronically delivered in a machine-readable format through secure means

established by the Rhode Island Housing and Mortgage Finance Corporation not less than forty

(40) days before the date of sale or any adjournment of the sale. Failure to notify the Rhode Island

Housing and Mortgage Finance Corporation as prescribed herein shall nullify any tax sale of any

property with respect to which such notice was not given. Failure to notify the taxpayer as

prescribed herein shall nullify any tax sale of any property with respect to which such notice was

not given. The notice required to be provided to the taxpayer pursuant to the provisions of this

subsection shall include a current copy of § 44-9-10, with a headline in at least twelve (12) point

font at the top: “The city/town is required to provide proper notice to you, the taxpayer, before

conducting a tax sale, as described below:” and include current contact information including email

address, phone number, and physical mailing address for the Rhode Island mortgage finance

corporation.

     (b) Persons aged sixty-five (65) years and over or persons suffering from a disability may

designate a third party to whom notice may be sent as required pursuant to this section by advising

the tax assessor of the name and address of the person.

     (c) If the estate taxed is a corporation, the notice may be sent either by registered or certified

mail to its place of business or left at the business office of the corporation with some person

employed there.

     (d) In the event the person to whom the estate is taxed is listed in the records of the assessor

and/or collector as having applied for and been granted a property tax abatement based wholly or

partially on the age of the taxpayer, then the collector shall also notify the office of healthy aging

by mail, hand delivery, or a manifest of such notices shall be electronically delivered in a machine-

readable format through the secure means established by the Rhode Island Housing and Mortgage

Finance Corporation pursuant to subsection (a), not less than forty (40) days before the date of sale.

Failure to notify the office of healthy aging as prescribed herein shall nullify any tax sale of any

property with respect to which such notice was not given.

     (e) Within ninety (90) days after the end of each calendar year, the office of healthy aging

shall prepare and submit an annual report to the governor, the speaker of the house of

representatives, the president of the senate, and the secretary of state. The report shall contain

information concerning the number of notices received by the office of healthy aging pursuant to

this section of law during the calendar year and information concerning the identity of the specific

parcels that might be sold in each city or town as well as a description of exactly what action

followed on each such notice. The report shall conclude by indicating the present status of each

case in which the division received such a notice as well as an indication as to whether each such

case is open or closed.

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     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 -- TAX SALES

***

     This act would require specific notice of the tax sale to the taxpayer with a copy of this §

44-9-10 attached thereto. Failure to do so would render the tax sale null and void.

     This act would take effect upon passage.

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