What is the penalty for paying Rhode Island's non-owner occupied tax late?
Quick answer
Unpaid tax bears interest from the due date at the rate set under R.I. Gen. Laws 44-1-7, which is 12% a year for calendar 2026. If the shortfall is due to negligence or intentional disregard, a 10% penalty is added (44-72-9). After 30 days, the state can offset the debt against other state payments owed to you (44-72-8).
What does the law say? Key facts and official sources
| Item | What the law says | Source |
|---|---|---|
| Due dates | Four equal installments: September 15, December 15, March 15, June 15; or pay in full by September 15 (44-72-7; ADV 2026-16) | Official source |
| Interest | From the date the tax should have been paid, at the 44-1-7 rate (44-72-9) | Official source |
| 2026 rate | 12.00% a year on delinquent non-trust-fund taxes (ADV 2025-23); formula prime + 2%, minimum 12%, maximum 21% (44-1-7(b)) | Official source |
| Penalty | 10% of the amount determined if any unpaid part is due to negligence or intentional disregard (44-72-9) | Official source |
| Set-off | More than 30 days late: other state agencies can offset payments owed to you (44-72-8) | Official source |
| Appeals | Hearing request within 30 days of notice (44-72-11); court appeal requires prepaying tax, interest and penalties unless exempted (44-72-12) | Official source |
| How to pay | RI Tax Portal, Same-Day Services, "Non-Owner Occupied Property Tax (Payment)"; no portal account needed (ADV 2026-16) | Official source |
| Last verified | October 19, 2026 | Astor Ventures |
When are the payments due?
The tax is due in four equal installments on September 15, December 15, March 15 and June 15 of the tax year, or in one lump sum by September 15. For the July 1, 2026 to June 30, 2027 tax year, the next installment is due December 15, 2026.
How much interest is charged on a late payment?
Interest runs from the original due date at the annual rate set each January 1 under 44-1-7: the prime rate plus 2%, but never below 12% or above 21% for this kind of tax. For calendar 2026 the Division set it at 12.00% a year, roughly 1% a month.
When does the 10% penalty apply?
When any unpaid part of the tax is due to negligence or intentional disregard of the law. The Division can also assess the tax on whatever information it has if you file no return or an incorrect one, and collect it with interest using its normal tax collection powers.
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What else do people ask?
When is the next payment due?
December 15, 2026, the second installment for the July 1, 2026 to June 30, 2027 tax year.
Can a late payment block my home sale?
A Certificate of No Tax Due is needed to sell a home assessed over $1 million, and it issues only if the home was owner occupied, the tax is paid, or an exemption is verified (ADV 2026-17).
Can I get an extension?
The tax administrator may extend the time to file a return for good cause, but interest still applies (44-72-7(c)).
Is this legal advice?
No. General information only.
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