RI H8276

Tax sale notices to taxpayers must include a copy of § 44-9-10 with a headline in at least 12-point font explaining the city/town's notice requirements, plus contact information for Rhode Island Housing and Mortgage Finance Corporation.

Failure to properly notify the taxpayer as prescribed renders any tax sale null and void.

Tax collectors must also notify Rhode Island Housing and Mortgage Finance Corporation at least 40 days before any tax sale, with failure to do so nullifying the sale.

For properties where taxpayers received age-based property tax abatements, collectors must notify the Office of Healthy Aging at least 40 days before the sale, with failure nullifying the sale.

The Office of Healthy Aging must submit annual reports within 90 days after each calendar year detailing notices received, parcels at risk, actions taken, and case statuses.