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Rhode Island non-owner occupied tax calculator (assessed value → annual + installments)
Quick answer
Enter the city/town assessed value. If it is over $1,000,000, this tool applies the Division of Taxation formula — $2.50 for each $500 of value above $1 million — and shows the annual tax and each quarterly installment (Sep 15 / Dec 15 / Mar 15 / Jun 15).
Last verified October 15, 2026 against tax.ri.gov. Not tax advice.
Use the municipality’s assessed value (not purchase price). For tax year beginning July 1, 2026, the Division uses value as of December 31, 2024.
Optional: 183-day occupancy / rental counter
Privilege year = July 1 – June 30 before the tax year. Days need not be consecutive (Division FAQ).
How the formula works
The Division of Taxation publishes this formula on tax.ri.gov:
((Assessed value − $1,000,000) ÷ $500) × $2.50 = Tax Due
The rate is $2.50 for each $500 or fractional part thereof of assessed value in excess of $1,000,000 (§44-72-6). Examples from the Division: $1.2M → $1,000/year ($250/quarter); $2M → $5,000/year ($1,250/quarter).
Installments are due September 15, December 15, March 15, and June 15, or pay in full by September 15 (ADV 2026-16).
Source conflict (flagged): §44-72-5 rental exemption uses “more than” 183 days; Division FAQ/webpage often says “183 days or more.” This tool does not decide your exemption.
Need occupancy trackers and RI-6678 steps?
The Rhode Island non-owner occupied tax record kit ($49, one-time) includes a payment calendar, day-by-day occupancy and rental tracker, records checklist, and Certificate of No Tax Due (Form RI-6678) request steps, with official sources listed.
Full RI non-owner tax page (key facts, payment dates, RI-6678, FAQ) →
Frequently asked questions
How is the Rhode Island non-owner occupied tax calculated?
((Assessed value − $1,000,000) ÷ $500) × $2.50 = annual tax due. The Division rounds each fractional $500 upward (or fractional part thereof). Example: $1,200,000 → $1,000/year ($250/installment).
What are the four payment dates?
September 15, December 15, March 15, and June 15 of the tax year, or pay in full by September 15 (ADV 2026-16).
Does this calculator decide whether I owe the tax?
No. It only applies the published rate formula to an assessed value you enter. Whether the tax applies depends on residential classification, occupancy/rental days in the privilege year, and any exemption. Confirm with tax.ri.gov or [email protected].
What is the 183-day counter for?
It is an optional helper that adds the days you mark as occupied or rented. The Division’s occupancy/rental rules use the privilege year (July 1–June 30). Source conflict: statute §44-72-5 says more than 183 rental days; Division materials often say 183 or more — we flag both.
Is this legal or tax advice?
No. General arithmetic based on the public formula. Not tailored to your property. Check current official text or ask a Rhode Island tax professional.
Official sources
- RI Division of Taxation: Non-Owner Occupied Property Tax
- ADV 2026-16 (payment dates)
- ADV 2026-17 (Certificate of No Tax Due)
- R.I. Gen. Laws §44-72-6 (rate)
- R.I. Gen. Laws §44-72-5 (exemptions)
Checked October 15, 2026. General information, not legal advice.
Who wrote this and how it was checked
Written and maintained by Astor Ventures. Free helper from public Division guidance; we are not a law firm or tax preparer.
- Last verified: , against the tax.ri.gov formula page and ADV 2026-16.
- Found an error? Email [email protected].