The bill amends Section 44-9-10 of the General Laws concerning tax sales, introducing new requirements for notifying taxpayers about upcoming tax sales. It mandates that the tax collector must provide specific notice to the taxpayer, which includes a current copy of Section 44-9-10. The notice must have a headline in at least twelve (12) point font stating: "The city/town is required to provide proper notice to you, the taxpayer, before conducting a tax sale, as described below." Additionally, the notice must include current contact information for the Rhode Island Mortgage Finance Corporation, including email address, phone number, and physical mailing address.

Failure to notify the taxpayer as prescribed will nullify any tax sale of the property for which notice was not given. The act requires that the notice be sent to the taxpayer's address associated with the property or any other address they designate.

Furthermore, the bill allows individuals aged 65 and older or those with disabilities to designate a third party to receive notices on their behalf. If the taxpayer has applied for a property tax abatement based on age, the tax collector must notify the Office of Healthy Aging, with similar consequences for failure to do so. An annual report must be submitted by the Office of Healthy Aging detailing the notices received and the status of each case. The act is set to take effect upon passage.

Statutes affected:
2059: 44-9-10