Non-Owner Occupied Property Tax - Certificate of No Tax Due Guidance

Rhode Island’s new Non-Owner Occupied Property Tax impacts the transfer (buying and selling) of all Rhode Island residential properties with an assessed value over $1 million. Such properties will require a Certificate of No Tax Due at closing.

More information is available in Advisory 2026-17.

Annual Summary of Legislative Changes Published

The Rhode Island Division of Taxation has published the annual Summary of Legislative Changes. This document is a plain-language summary of Rhode Island tax changes that were enacted in the 2026 session of the Rhode Island General Assembly.

More information is available in the 2026 Summary of Legislative Changes.

Bills Mailed for Non-Owner Occupied Property Tax - First Payment Due September 15

Taxpayers subject to the Rhode Island Non-Owner Occupied Property Tax should be receiving their bills shortly.

Once taxpayers receive their bills, they must make payments on the Division of Taxation’s Self-Service Tax Portal by using the dedicated “Non-Owner Occupied Property Tax (Payment)” link.

For more information and detailed instructions, please see Advisory 2026-16.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes cigarette and other tobacco products ("OTP") tax and if so, should any sanctions be imposed. 

Details are contained in Administrative Decision 2026-12.

Latest Administrative Decision

In the latest Administrative Decision, the issue addressed was whether the taxpayer owes the cigarette and/or other tobacco products and/or ENDS products tax and penalties assessed by the Division, and if so, what sanctions, if any, should be imposed.

Details are contained in Administrative Decision 2026-11.

Reminder - June 15 Due Date

The Rhode Island Division of Taxation reminds taxpayers and tax professionals of the June 15 due date for the second installment of many estimated payments, which apply to some personal income filers and many business entities.

More information is available in Advisory 2026-15.

Annual Mailing of Sales Permits

Retailers can expect sales permits covering the period from July 1, 2026, to June 30, 2027 to arrive shortly. Uniform Cigarette, Tobacco, and ENDS Dealer’s Licenses will also arrive soon will also arrive soon.

More information is available in Advisory 2026-14.