Rhode Island 2023 Regular Session

Rhode Island House Bill H5602 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
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5		-	2023 -- H 5602 SUBSTITUTE A ~~AS AMENDED~~
	5	+	2023 -- H 5602 SUBSTITUTE A
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7	7		LC001589/SUB A
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9	9		S T A T E O F R H O D E I S L A N D
10	10		IN GENERAL ASSEMBLY
11	11		JANUARY SESSION, A.D. 2023
12	12		____________
13	13
14	14		A N A C T
15	15		RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
16	16		Introduced By: Representatives Slater, Diaz, Potter, Cruz, J. Brien, Solomon, Bennett,
17	17		Felix, Hull, and J. Lombardi
18	18		Date Introduced: February 15, 2023
19	19		Referred To: House Municipal Government & Housing
20	20
21	21
22	22		It is enacted by the General Assembly as follows:
23	23		SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1
24	24		Taxes" is hereby amended by adding thereto the following section: 2
25	25		44-5-88. Tax amnesty. 3
26	26		(a) Notwithstanding any other provision in this chapter to the contrary, any municipality 4
27	27		may, by ordinance, duly enacted, authorize two (2) separate sixty (60) day periods during fiscal 5
28	28		years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax 6
29		-	payments and motor vehicle tax payments may be made if the request for a waiver of interest and 7
30		-	penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty 8
31		-	(60) day waiver periods. 9
32		-	(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the 10
33		-	city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, 11
34		-	the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the 12
35		-	city or town council within ten (10) days of the decision. 13
36		-	(c) Any request for a waiver of taxes and penalties that meets criteria established by this 14
37		-	section, pursuant to a duly enacted ordinance, may be granted by the city or town. 15
38		-	(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax 16
39		-	year during which the amnesty periods are offered. 17
	29	+	payments may be made if the request for a waiver of interest and penalties is in writing, signed, 7
	30	+	and dated by the taxpayer and submitted within the two (2) sixty (60) day waiver periods. 8
	31	+	(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the 9
	32	+	city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, 10
	33	+	the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the 11
	34	+	city or town council within ten (10) days of the decision. 12
	35	+	(c) Any request for a waiver of taxes and penalties that meets criteria established by this 13
	36	+	section, pursuant to a duly enacted ordinance, may be granted by the city or town. 14
	37	+	(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax 15
	38	+	year during which the amnesty periods are offered. 16
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42	41		LC001589/SUB A - Page 2 of 3
43	42		SECTION 2. This act shall take effect upon passage. 1
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45	44		LC001589/SUB A
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48	47
49	48		LC001589/SUB A - Page 3 of 3
50	49		EXPLANATION
51	50		BY THE LEGISLATIVE COUNCIL
52	51		OF
53	52		A N A C T
54	53		RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
55	54		***
56	55		This act would enable all municipalities to offer tax amnesty for two (2) separate sixty (60) 1
57	56		day periods during fiscal years 2024 or 2025 for the waiver of interest and penalties on overdue 2
58	57		tangible tax payments. 3
59	58		This act would take effect upon passage. 4
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61	60		LC001589/SUB A
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