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.