Rhode Island § 44-5-88 - Levy and Assessment of Local Taxes
Full text of Rhode Island Rhode Island General Laws § 44-5-88 — Levy and Assessment of Local Taxes, with citation guidance and answers to common questions.
§ 44-5-88. Levy and Assessment of Local Taxes
R.I. Gen. Laws § 44-5-88
§ 44-5-88. Tax amnesty.
(a) Notwithstanding any other provision of the general laws to the contrary, any municipality may, by ordinance, duly enacted, authorize one tax amnesty period every three (3) years, during which a waiver of interest and penalties on overdue real estate payments, and tangible tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and by July 1 of the year in which the municipality has scheduled the waiver of penalties and interest.
(b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.
(c) Any request for a waiver of taxes and penalties that meets criteria established by this section, pursuant to a duly enacted ordinance, may be granted by the city or town.
(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax year during which the amnesty periods are offered.
History of Section.
P.L. 2023, ch. 348, § 1, effective June 26, 2023; P.L. 2023, ch. 349, § 1, effective
June 26, 2023; P.L. 2025, ch. 247, § 1, effective June 26, 2025; P.L. 2025, ch. 248,
§ 1, effective June 26, 2025.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-5-88
What does Rhode Island General Laws § 44-5-88 cover?
Section 44-5-88 ("Levy and Assessment of Local Taxes") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-5-88?
A common citation format is "Rhode Island General Laws § 44-5-88" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-5-88 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.