2023 -- H 6165 SUBSTITUTE A
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LC002377/SUB A
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S TATE OF RHODE IS LAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2023
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A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
Introduced By: Representatives Kazarian, Boylan, Dawson, and Henries
Date Introduced: March 17, 2023
Referred To: House Municipal Government & Housing
It is enacted by the General Assembly as follows:
SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1
Taxes” is hereby amended by adding thereto the following section: 2
44-5-8.6. East Providence - Tax amnesty periods - Real property tax payments. 3
(a) Notwithstanding any other provision in this chapter to the contrary, the city of East 4
Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one 5
period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver 6
of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real 7
property tax payments may be made if the request for a waiver of interest and penalties is in writing, 8
signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods. 9
(b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. 10
If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest 11
and penalties and may file a claim for reimbursement with the city council within ten (10) days of 12
the decision. 13
(c) Any request for a waiver of taxes and penalties that meets criteria established by this 14
section pursuant to a duly-enacted ordinance may be granted by the city. 15
(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 16
2023 tax bill. 17
LC002377/SUB A - Page 2 of 3
SECTION 2. This act shall take effect upon passage. 1
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LC002377/SUB A - Page 3 of 3
EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
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This act would enable the city of East Providence to offer tax amnesty for two (2) separate 1
sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties in an 2
amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments. 3
This act would take effect upon passage. 4
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LC002377/SUB A
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