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SB 2453

AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

2026 Regular Session Introduced by Pete Appollonio and 6 co-sponsors

Local governments may waive up to $500 in interest on one quarter’s overdue property tax for qualifying residents or commercial properties.

06/18/2026 Signed by Governor
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WeVote Research Nonpartisan
Bill Summary · SB 2453

Summary of SB 2453 (Rhode Island, 2026)

Purpose and intent

SB 2453, introduced in the Rhode Island General Assembly in 2026, amends the Levy and Assessment of Local Taxes statutes to authorize local jurisdictions (cities or towns) to waive interest on overdue property tax payments in specific circumstances. The bill aims to provide relief for taxpayers by allowing a one-time waiver of interest on one quarter’s overdue tax if certain criteria are met, while preserving the ability of local authorities to require the remaining taxes to be paid on a quarterly basis.

Key provisions

  • New authority for local governments (Section 44-5-8.1):

    • A city or town may enact an ordinance to waive interest on one quarter’s overdue property tax payment and permit the remaining balance to be paid quarterly, subject to specified conditions.

  • Conditions a taxpayer must meet (a):

    1. The overdue property is the taxpayer’s residence or commercial property and has been such for the five years immediately preceding the overdue payment.
    2. The waiver request is in writing, signed, and dated by the taxpayer.
    3. The taxpayer has made timely tax payments to the municipality for the five years prior to the overdue payment; the burden of proof lies with the taxpayer.
    4. The overdue bill was issued less than two years before the waiver request.

  • Limit on waiver amount (a)(4) and (b):

    • The waiver of interest cannot exceed $500.
    • Decisions by the tax collector must be in writing and provide notice to the city or town council.
    • If the taxpayer receives an adverse decision, they must pay the interest but may file a claim for reimbursement with the city or town council within 10 days of the decision.

  • Mandatory grant via ordinance (c):

    • Any request that meets the established criteria, as defined by a duly enacted ordinance, must be granted by the city or town (i.e., if the jurisdiction has enacted the ordinance and the taxpayer meets criteria).

  • Effective date (Section 2):

    • The act takes effect upon passage.

Who/what is affected

  • Local governments (cities and towns) in Rhode Island: Given authority to adopt ordinances waiving interest on one quarter’s overdue tax under defined conditions.
  • Taxpayers with overdue property taxes: Specifically those whose overdue bill concerns a residence or commercial property and who meet the five-year history criteria, timely payment history, and other conditions outlined.
  • Overdue tax bills: The focus is on waiving interest rather than principal amounts; the principal would still be due with the remainder of the tax obligations payable on a quarterly basis.

Procedural and timeline aspects

  • Legislative path: Introduced February 6, 2026; referred to Senate Finance. Scheduled for hearing/consideration around May 7, 2026.
  • Implementation: If enacted, the bill would require a local ordinance to authorize the waiver program. The waiver process hinges on the taxpayer meeting specified criteria and a local ordinance being in effect.
  • Decision process: Tax collectors issue written decisions; adverse decisions allow a 10-day window to seek reimbursement through the council.

Practical impact and considerations

  • Provides targeted relief to taxpayers with long-standing payment histories and specific property ties (residential or commercial).
  • Caps the waiver at $500, ensuring limited fiscal exposure for municipalities.
  • Keeps accountability via written decisions and a defined process for challenges and potential reimbursement.
  • Puts final authority to grant waivers with the local legislative body through an ordinance, ensuring local control and consistency with jurisdictional revenue policies.

If you’d like, I can tailor this summary for a particular audience (e.g., local taxpayers, municipal finance officers) or compare it to current Rhode Island practices on tax waivers.

Compiled from official sources — confirm details with the bill’s official record.

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