When are Rhode Island non-owner occupied tax payments due?
Quick answer
In four equal payments due September 15, December 15, March 15 and June 15 of the tax year, or in one payment by September 15. For the first tax year (July 1, 2026 to June 30, 2027) that means September 15, 2026, December 15, 2026, March 15, 2027 and June 15, 2027. There is no return to file: the Division of Taxation mails a bill.
What does the law say? Key facts and official sources
| Item | What the law says | Source |
|---|---|---|
| Installments | 4 equal payments due September 15, December 15, March 15 and June 15 of the tax year; or pay in full (280-RICR-20-75-1, section 1.7(B)) | Official source |
| Lump sum | The tax may be paid in full as one payment by September 15 | Official source |
| First tax year | July 1, 2026 to June 30, 2027: payments due Sept 15, 2026; Dec 15, 2026; Mar 15, 2027; June 15, 2027 (section 1.6 table) | Official source |
| Example | Assessed at $1,200,000: $1,000 a year, $250 per quarterly payment (section 1.6 table) | Official source |
| Return | None. The Division mails a notice with the tax and due dates; owners who get no notice are still responsible for paying | Official source |
| Late payment | Interest under R.I. Gen. Laws 44-1-7(b); plus a 10% penalty if the underpayment is due to negligence or intentional disregard (section 1.8, citing 44-72-9) | Official source |
| Last verified | October 22, 2026 | Astor Ventures |
What is the next payment date?
December 15, 2026 is the second installment for the tax year that began July 1, 2026. If you chose to pay in installments and paid on September 15, the next quarter of the annual tax is due then. The third and fourth installments follow on March 15 and June 15, 2027.
Do I have to file anything to get a bill?
No. The Division of Taxation says it sends a notice for each taxable property with the tax owed and the due dates, based on the best records it has. If you own a property that owes the tax and did not get a notice, you are still responsible for paying it and should contact the Division.
What happens if I pay late?
The regulation adds interest at the rate set under R.I. Gen. Laws 44-1-7(b) from the due date. If any unpaid part is due to negligence or intentional disregard of the law, a 10% penalty on that amount is added as well. After 30 days the Division may also offset the debt against money it owes you.
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What else do people ask?
Can I pay the whole year at once?
Yes. The Division says the tax may be paid in full as one payment by September 15.
Who pays if I sell during the year?
It depends on the transfer date. The regulation has transfer tables, and a sale of a home assessed over $1 million needs a Certificate of No Tax Due.
Do the payments change if I appeal my assessment?
You still pay on the current assessed value and file a refund claim when you pay. The Division adjusts the tax after the appeal is resolved.
Is this legal advice?
No. General information only.
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