Due Dates, Grace Periods, and Penalties
2022 Tax Roll
Property tax bills (Real Estate, Motor Vehicle, and Tangible) are mailed once a year, and are traditionally mailed during the first week of July. For your convenience, the bottom of each bill includes four, tear-off payment stubs, which can be used to accompany quarterly payments.
If an individual chooses to pay the tax bill in full, the payment must be received on or before the final day of the Quarter 1 grace period to avoid any penalty accrual on the remaining tax balance.
If an individual chooses to pay via the quarterly installment option, due dates are as follows:
Quarter 1 – Due August 1
Quarter 2 – Due November 1
Quarter 3 – Due February 1
Quarter 4 – Due May 1
Due dates and any applicable grace periods are not extended by holidays, weekends, or adverse weather.
Grace Periods and Penalties
2022 Tax Roll
Any grace period is established in the annual Tax Resolutions, as enacted by the Town Council. The 2022 Tax Resolutions state, in part:
“If the first installment or any succeeding installment of taxes is not paid prior to the first (1st) day of the next calendar month following the last date of the respective installment period or periods as they occur, then the whole tax or remaining unpaid balance of the tax as the case may be, shall immediately become due and payable and shall carry until collected a penalty at the rate of twelve percent (12%) per annum from August 1, 2022 for real and personal property taxes, and motor vehicle excise tax as allowed by the laws of the State of Rhode Island. Upon payment of any and all delinquent quarterly installments together with interest accrued on the full unpaid balance of the tax, the right to pay the remaining taxes on the installment basis will be reinstated.”
To view the full 2022 Tax Resolutions, click here.
For quarterly payments made toward the 2022 Tax Roll, per the 2022 Tax Resolutions, grace periods are as follows:
Quarter 1 – Due August 1 (Delinquent after August 31)
Quarter 2 – Due November 1 (Delinquent after November 30)
Quarter 3 – Due February 1 (Delinquent after February 28)
Quarter 4 – Due May 1 (Delinquent after May 31)
The interest policy is also stated on the top of the front of each tax bill; at the bottom of each quarterly payment stub; and on the back of each tax bill.
Water bills are sent on a quarterly basis as follows:
Quarter 1, for the period July 1 through September 30: Bill Date October 15, Due Date November 15
Quarter 2, for the period October 1 through December 31: Bill Date January 15, Due Date February 15
Quarter 3, for the period January 1 through March 31: Bill Date April 15, Due Date May 15
Quarter 4, for the period April 1 through June 30: Bill Date July 15, Due Date August 15
For any past due remaining balance on a water bill, a penalty at the rate of 12% from the quarterly due date for each individual bill shall be assessed until the given balance is resolved.
Wastewater bills are mailed on or before September 15th each year, and cover the period July 1st to June 30th (for minimum in advance). Wastewater bills can be paid in full by October 15, or can be paid in 2 installments: installment 1 due on or before October 15th, and installment 2 due on or before January 15th.
For any past due remaining balance on a wastewater bill, a penalty at the rate of 12% from October 15 of the billing cycle year shall be assessed until the given balance is resolved.