2023 -- S 0885
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LC002721
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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AN ACT
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Senators Lawson, Lauria, and Britto
Date Introduced: March 30, 2023
Referred To: Senate Housing & Municipal Government
It is enacted by the General Assembly as follows:
1 SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local
2 Taxes” is hereby amended by adding thereto the following section:
3 44-5-8.6. East Providence - Tax amnesty periods - Real property tax payments.
4 (a) Notwithstanding any other provision in this chapter to the contrary, the city of East
5 Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one
6 period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver
7 of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real
8 property tax payments may be made if the request for a waiver of interest and penalties is in writing,
9 signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.
10 (b) Decisions of the tax assessor shall be in writing and contain a notice to the city council.
11 If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest
12 and penalties and may file a claim for reimbursement with the city council within ten (10) days of
13 the decision.
14 (c) Any request for a waiver of taxes and penalties that meets criteria established by this
15 section pursuant to a duly-enacted ordinance may be granted by the city.
16 (d) Waivers of interest and penalties shall not be granted for any taxes contained in the
17 2023 tax bill.
1 SECTION 2. This act shall take effect upon passage.
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 EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
AN ACT
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
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1 This act would enable the city of East Providence to offer tax amnesty for two (2) separate
2 sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties in an
3 amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments.
4 This act would take effect upon passage.
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