AN ACT RELATING TO TAXATION -- TAX SALES (Requires specific notice of the tax sale to the taxpayer with a copy of this § 44-9-10 attached thereto. Failure to do so would render the tax sale null and void.)

H8276

2026 -- H 8276
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LC006019
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
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A N A C T
RELATING TO TAXATION -- TAX SALES

Introduced By:
Representatives Azzinaro, Fellela, Hull, J. Lombardi, Read, Noret,
Corvese, Kennedy, and Casey

Date Introduced:
March 11, 2026

Referred To:
House Judiciary
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-9-10 of the General Laws in Chapter 44-9 entitled "Tax Sales" is
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hereby amended to read as follows:
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44-9-10. Notice of sale to taxpayer.
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(a) Whether or not the person or general partnership to whom the estate is taxed as of
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December 31st prior to the tax sale is a resident of this state, the collector shall, in addition to the
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foregoing, notify the taxpayer of the time and place of sale first by first-class mail not less than
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ninety (90) days before the date of sale or any adjournment of the sale, and again by certified mail
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not less than forty (40) days before the date of sale or any adjournment of the sale, sent postpaid to
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the street address of the real estate liable for payment of taxes, and, if different, to the taxpayer’s
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address listed with the tax assessor’s office of the city or town where the real estate is located or to
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any other address which the taxpayer designates by written notice to the tax assessor, or to the
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address of the taxpayer stated on the deed recorded in the land evidence records of the city or town
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where the real estate is located or to the last-known address of the taxpayer or be left at the
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taxpayer’s last-known address or personally served on the taxpayer not less than thirty (30) days
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before the date of sale or any adjournment of the sale, but no notice of adjournments shall be
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necessary other than the announcement made at the sale. Copies of such notices shall be provided
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to Rhode Island Housing and Mortgage Finance Corporation by mail or hand delivery, or a manifest
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of such notices shall be electronically delivered in a machine-readable format through secure means
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established by the Rhode Island Housing and Mortgage Finance Corporation not less than forty

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(40) days before the date of sale or any adjournment of the sale. Failure to notify the Rhode Island
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Housing and Mortgage Finance Corporation as prescribed herein shall nullify any tax sale of any
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property with respect to which such notice was not given.
Failure to notify the taxpayer as
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prescribed herein shall nullify any tax sale of any property with respect to which such notice was
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not given. The notice required to be provided to the taxpayer pursuant to the provisions of this
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subsection shall include a current copy of § 44-9-10, with a headline in at least twelve (12) point
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font at the top: “The city/town is required to provide proper notice to you, the taxpayer, before
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conducting a tax sale, as described below:” and include current contact information including email
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address, phone number, and physical mailing address for the Rhode Island mortgage finance
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corporation.
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(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may
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designate a third party to whom notice may be sent as required pursuant to this section by advising
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the tax assessor of the name and address of the person.
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(c) If the estate taxed is a corporation, the notice may be sent either by registered or certified
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mail to its place of business or left at the business office of the corporation with some person
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employed there.
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(d) In the event the person to whom the estate is taxed is listed in the records of the assessor
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and/or collector as having applied for and been granted a property tax abatement based wholly or
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partially on the age of the taxpayer, then the collector shall also notify the office of healthy aging
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by mail, hand delivery, or a manifest of such notices shall be electronically delivered in a machine-
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readable format through the secure means established by the Rhode Island Housing and Mortgage
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Finance Corporation pursuant to subsection (a), not less than forty (40) days before the date of sale.
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Failure to notify the office of healthy aging as prescribed herein shall nullify any tax sale of any
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property with respect to which such notice was not given.
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(e) Within ninety (90) days after the end of each calendar year, the office of healthy aging
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shall prepare and submit an annual report to the governor, the speaker of the house of
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representatives, the president of the senate, and the secretary of state. The report shall contain
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information concerning the number of notices received by the office of healthy aging pursuant to
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this section of law during the calendar year and information concerning the identity of the specific
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parcels that might be sold in each city or town as well as a description of exactly what action
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followed on each such notice. The report shall conclude by indicating the present status of each
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case in which the division received such a notice as well as an indication as to whether each such
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case is open or closed.

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SECTION 2. This act shall take effect upon passage.
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LC006019
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- TAX SALES
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This act would require specific notice of the tax sale to the taxpayer with a copy of this §
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44-9-10 attached thereto. Failure to do so would render the tax sale null and void.
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This act would take effect upon passage.
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LC006019
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