Do I need a Certificate of No Tax Due to sell a Rhode Island home assessed over $1 million?
Quick answer
Yes. Under the Non-Owner Occupied Property Tax in force since July 1, 2026, the seller of any Rhode Island residential property assessed over $1 million needs a Certificate of No Tax Due. Email Form RI-6678 and the purchase-and-sale agreement to the Division of Taxation at least 10 business days before closing. The certificate is valid for 30 days from issuance.
What does the law say? Key facts and official sources
| Item | What the law says | Source |
|---|---|---|
| Requirement | Certificate of No Tax Due for the sale or transfer of any residential property assessed over $1 million (ADV 2026-17) | Official source |
| Who requests | The seller, or the seller's attorney or realtor with a completed RI Power of Attorney (Form RI-2848) | Official source |
| What to send | Form RI-6678, the purchase-and-sale agreement, and the RI-2848 if not the seller, emailed to [email protected], subject "Certificate of No Tax Due – NOOPT" | Official source |
| Timing | Request at least 10 business days before the closing date; valid 30 days from issuance | Official source |
| When issued | If the property was owner occupied, the tax has been paid, or an exemption has been verified | Official source |
| Tax rate | $2.50 per $500 (or part) of assessed value over $1,000,000 (R.I. Gen. Laws 44-72-6) | Official source |
| Last verified | October 19, 2026 | Astor Ventures |
Who has to request the certificate?
The seller. A closing attorney or realtor can request it for the seller with a properly completed Rhode Island Power of Attorney, Form RI-2848. Buyers do not request it.
What do I send, and when?
Form RI-6678, a copy of the purchase-and-sale agreement and, if you are not the seller, Form RI-2848, by email to [email protected] with the subject line "Certificate of No Tax Due – NOOPT". Send it at least 10 business days before closing, and remember the certificate expires 30 days after it is issued.
When will Rhode Island issue it?
When the Division can confirm one of three things: the home was owner occupied, the non-owner occupied tax has been paid, or an exemption, such as the rental exemption, has been verified. If the tax is unpaid and no exemption applies, the certificate issues only after payment; late tax also carries interest and may carry a 10% penalty.
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What else do people ask?
Does an owner-occupied home still need the certificate?
Yes. The requirement covers any residential property assessed over $1 million; owner occupancy is a reason the certificate is issued, not a reason to skip it.
Is the 30 days counted from closing?
No. The certificate is valid for 30 days from the date it is issued (ADV 2026-17).
Does the $1 million threshold change?
For tax years beginning on or after July 1, 2027, the threshold is indexed for inflation (44-72-6).
Is this legal advice?
No. General information only.
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