Rhode Island 2023 Regular Session

Rhode Island Senate Bill S0879 Compare Versions

Version 1 (Old)

Version 2 (New)

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5		-	2023 -- S 0879 SUBSTITUTE A ~~AS AMENDED~~
	5	+	2023 -- S 0879 SUBSTITUTE A
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7	7		LC002720/SUB A
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9	9		S TATE OF RHODE IS LAND
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: Senators Felag, and Picard
17	17		Date Introduced: March 30, 2023
18	18		Referred To: Senate Housing & Municipal Government
19	19
20	20
21	21		It is enacted by the General Assembly as follows:
22	22		SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1
23	23		Taxes" is hereby amended by adding thereto the following section: 2
24	24		44-5-88. Tax amnesty. 3
25	25		(a) Notwithstanding any other provision in this chapter to the contrary, any municipality 4
26	26		may, by ordinance, duly enacted, authorize two (2) separate sixty (60) day periods during fiscal 5
27	27		years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax 6
28		-	payments and motor vehicles tax payments may be made if the request for a waiver of interest and 7
29		-	penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty 8
30		-	(60) day waiver periods. 9
31		-	(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the 10
32		-	city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, 11
33		-	the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the 12
34		-	city or town council within ten (10) days of the decision. 13
35		-	(c) Any request for a waiver of taxes and penalties that meets criteria established by this 14
36		-	section, pursuant to a duly enacted ordinance, may be granted by the city or town. 15
37		-	(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax 16
38		-	year during which the amnesty periods are offered. 17
	28	+	payments may be made if the request for a waiver of interest and penalties is in writing, signed, 7
	29	+	and dated by the taxpayer and submitted within the two (2) sixty (60) day waiver periods. 8
	30	+	(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the 9
	31	+	city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, 10
	32	+	the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the 11
	33	+	city or town council within ten (10) days of the decision. 12
	34	+	(c) Any request for a waiver of taxes and penalties that meets criteria established by this 13
	35	+	section, pursuant to a duly enacted ordinance, may be granted by the city or town. 14
	36	+	(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax 15
	37	+	year during which the amnesty periods are offered. 16
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41	40		LC002720/SUB A - Page 2 of 3
42	41		SECTION 2. This act shall take effect upon passage. 1
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44	43		LC002720/SUB A
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48	47		LC002720/SUB A - Page 3 of 3
49	48		EXPLANATION
50	49		BY THE LEGISLATIVE COUNCIL
51	50		OF
52	51		A N A C T
53	52		RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES
54	53		***
55	54		This act would enable all municipalities to offer tax amnesty for two (2) separate sixty (60) 1
56	55		day periods during fiscal years 2024 or 2025 for the waiver of interest and penalties on overdue 2
57	56		tangible tax payments. 3
58	57		This act would take effect upon passage. 4
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60	59		LC002720/SUB A
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