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.

Plain-English Summary

This bill deals with how local governments must notify property owners before selling their property for unpaid taxes — a process known as a "tax sale." Currently, when a property owner falls behind on their taxes, the government can sell the property (or the rights to it) to recover the money owed. This bill would require that when the government sends the required notice to the property owner before such a sale, it must also include a copy of a specific section of Rhode Island law (Section 44-9-10) that explains the taxpayer's rights and the rules surrounding tax sales.

The key enforcement piece of this bill is the penalty for non-compliance: if the government fails to include this legal notice along with the tax sale notification, the entire tax sale would be considered null and void — meaning it would be legally invalid and could not proceed. This gives property owners a stronger protection against losing their property without being fully informed of their legal rights beforehand.

This bill primarily affects Rhode Island property owners who are behind on their taxes and at risk of having their property sold, as well as the municipalities and tax collectors who conduct these sales. Property owners would benefit from having clearer, more complete information about the process and their rights. Local governments and tax collectors would need to make sure their notification procedures are updated to include this additional documentation, or risk having a tax sale thrown out entirely.

The bill was introduced in the Senate and referred to the Senate Judiciary Committee, which has recommended holding it for further study while a hearing is scheduled for March 2026.