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| 5 | 5 | | 2023 -- S 0885 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC002721 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
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| 16 | 16 | | Introduced By: Senators Lawson, Lauria, and Britto |
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| 17 | 17 | | Date Introduced: March 30, 2023 |
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| 18 | 18 | | Referred To: Senate Housing & Municipal Government |
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| 19 | 19 | | |
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| 20 | 20 | | |
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| 21 | 21 | | It is enacted by the General Assembly as follows: |
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| 22 | 22 | | SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local 1 |
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| 23 | 23 | | Taxes” is hereby amended by adding thereto the following section: 2 |
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| 24 | 24 | | 44-5-8.6. East Providence - Tax amnesty periods - Real property tax payments. 3 |
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| 25 | 25 | | (a) Notwithstanding any other provision in this chapter to the contrary, the city of East 4 |
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| 26 | 26 | | Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one 5 |
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| 27 | 27 | | period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver 6 |
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| 28 | 28 | | of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real 7 |
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| 29 | 29 | | property tax payments may be made if the request for a waiver of interest and penalties is in writing, 8 |
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| 30 | 30 | | signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods. 9 |
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| 31 | 31 | | (b) Decisions of the tax assessor shall be in writing and contain a notice to the city council. 10 |
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| 32 | 32 | | If the taxpayer receives an adverse decision from the tax assessor, the taxpayer shall pay the interest 11 |
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| 33 | 33 | | and penalties and may file a claim for reimbursement with the city council within ten (10) days of 12 |
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| 34 | 34 | | the decision. 13 |
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| 35 | 35 | | (c) Any request for a waiver of taxes and penalties that meets criteria established by this 14 |
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| 36 | 36 | | section pursuant to a duly-enacted ordinance may be granted by the city. 15 |
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| 37 | 37 | | (d) Waivers of interest and penalties shall not be granted for any taxes contained in the 16 |
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| 38 | 38 | | 2023 tax bill. 17 |
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| 39 | 39 | | |
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| 40 | 40 | | |
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| 41 | 41 | | LC002721 - Page 2 of 3 |
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| 42 | 42 | | SECTION 2. This act shall take effect upon passage. 1 |
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| 43 | 43 | | ======== |
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| 44 | 44 | | LC002721 |
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| 45 | 45 | | ======== |
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| 46 | 46 | | |
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| 47 | 47 | | |
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| 48 | 48 | | LC002721 - Page 3 of 3 |
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| 49 | 49 | | EXPLANATION |
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| 50 | 50 | | BY THE LEGISLATIVE COUNCIL |
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| 51 | 51 | | OF |
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| 52 | 52 | | A N A C T |
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| 53 | 53 | | RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
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| 54 | 54 | | *** |
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| 55 | 55 | | This act would enable the city of East Providence to offer tax amnesty for two (2) separate 1 |
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| 56 | 56 | | sixty (60) day periods for fiscal years 2023 and 2024 for waiver of interest and penalties in an 2 |
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| 57 | 57 | | amount not to exceed ten thousand dollars ($10,000) on overdue real property tax payments. 3 |
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| 58 | 58 | | This act would take effect upon passage. 4 |
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| 59 | 59 | | ======== |
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| 60 | 60 | | LC002721 |
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| 61 | 61 | | ======== |
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| 62 | 62 | | |
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