R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-7-7 (2026)

Notice by collector to taxpayer of amount of tax

✓ current as of July 2026
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(a) The collector, after receiving a tax list and warrant, shall immediately, at the expense of the city or town, send notice to each person assessed of the amount of the person’s tax. The notice shall be mailed postpaid and directed to the address on file in the office of the city or town treasurer or the assessors of taxes. Failure by the collector to send or failure by the taxpayer to receive a notice (physical, digital, or electronic) shall not excuse the nonpayment of the tax or affect its validity or any proceedings for the collection of the tax.

(b) The collector may establish a program whereby a taxpayer can waive their right to receive notice of the amount of tax owed via mail in lieu of notice via email or through some other digital or electronic means.

(c) Provisions of charters, general, and special laws granted by the general assembly are hereby repealed, prospectively, to the extent inconsistent with this section.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2004–2021 · leading case: Amy Realty v. Gomes, 839 A.2d 1232 (R.I. 2004).
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Amy Realty v. Gomes, 839 A.2d 1232 (R.I. 2004). · cites it 2× “” Amy Realty further contends that, in accordance with G.L.1956 § 44-7-7, the failure of a taxing authority to send a bill or the failure of the taxpayer to receive actual notice does not excuse the nonpayment of the tax or affect the validity of the proceedings to collect such…”
Athena Providence Place v. Elyse M. Pare, in her capacity as Tax Assessor for the City of Providence (R.I. 2021). · cites it 2× “Second, the municipality must notify the taxpayer of the amount to be taxed, pursuant to G.L. 1956 § 44-7-7. Here, the record reflects that the city complied in publishing a notice of assessment for tax years 2014 and 2015; petitioners did not dispute the sufficiency of these…”
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