The bill amends Section 44-9-10 of the General Laws in Chapter 44-9, titled "Tax Sales," to enhance the notification process for taxpayers regarding tax sales. It requires that specific notice of the tax sale be provided to the taxpayer, which must include 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," and must include current contact information, including email address, phone number, and physical mailing address for the Rhode Island Mortgage Finance Corporation.

Failure to notify the taxpayer as prescribed will nullify any tax sale of the property in question. The bill also allows individuals aged sixty-five and over or those with disabilities to designate a third party to receive notices. Additionally, 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 from the Office of Healthy Aging is mandated to track the notices received and the status of the cases. The act will take effect upon passage.

Statutes affected:
8276: 44-9-10