Frequently Asked Questions
These FAQs are provided to give you general information only and should not be regarded as legal advice. You should consult your city/town and/or an attorney regarding your particular situation.
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Rhode Island Motor Vehicle Excise Tax
CAR TAX DISCONTINUED
The car (excise) tax will no longer be levied, beginning with the 2022 tax year in Rhode Island. Unpaid taxes from 2021 and earlier are not wiped out and must still be paid. All unpaid taxes have been placed for collection with Municipal Collection Agency (401-521-2275) and the registrations under the taxpayer’s name cannot be renewed with DMV until the tax is paid.
Q. What is a motor vehicle excise tax?
A. The motor vehicle excise tax is a tax on the privilege of registration and is based on the number of days the vehicle or trailer was registered.Q. How is the tax assessed?
A. Motor vehicle taxes are assessed for the previous full calendar year – January through December. That is, if a tax bill was issued to you in 2022, the assessment is for the registration covering year 2021.Q. What if I did not own the vehicle for the entire year?
A. The motor vehicle tax will be pro-rated for the actual number of days the vehicle is registered.Q. I never received a tax bill. Am I still responsible for paying the tax?
A. Rhode Island General Laws 44-34-3(e) states “ Failure of the tax collector to send or by taxpayer to receive a bill shall not excuse the non-payment of tax or affect its validity of any proceeding for collection thereof”. Failure to pay your excise tax bill will prevent you from renewing your registration with the Department of Motor Vehicles.Q. What if my car was sold, disposed of or stolen?
A. If your vehicle was sold, disposed of or stolen, taxes and penalties will apply until the registration is cancelled or expires. If you lose possession of your plates because they were stolen you must file a police report and bring that to the DMV to cancel your plates. Save your TR-3 receipt as proof of cancelation. If you move out of state, mail your plates back to the RI DMV and save your certified mail receipt as proof of return.Q. I did not live in the city/town I received a bill from. Why am I being taxed?
A. The tax is based on the registration address and not your current address. The tax will be assessed and you will continue to receive a bill until you notify the Registry of Motor Vehicle of your change of address.Q. Why does my City of Providence payment go to a Boston P.O. Box?
A. City of Providence utilizes a “lockbox” service offered by their banking institution – Citizens Bank. Citizens Bank’s nearest processing center for lockbox services is in Boston.Instructions for dispute
Motor Vehicle Excise Taxes are created sometime between July - October of the current year, depending on the municipality, but represent the previous calendar year. For example, a bill created and sent in 2022 represents the time a vehicle was registered in 2021.
A taxpayer is taxed on the registration until the license plates either expire or are returned to the Division of Motor Vehicles.
If you feel you do not owe the bill(s),for assessment issues, you must contact the Assessors office of the municipality your being taxed for. For billing or payment issues, you must contact the Collectors office.
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Rhode Island Tangible Property Tax
Q. What is a Tangible Property tax?
A. A tangible personal property tax is an assessment on property including furniture, fixtures, tools, machinery, signs, equipment, supplies, leased equipment and any other property used in business or industry.Q. How is the Tangible Property assessed?
A. RI law 44-5-15 as amended requires that all tangible personal property be reported each year to the Assessor’s office prior to March 15 for assets possessed as of December 31st of the prior year. The “annual return” is signed and forwarded to the city/town assessor who will assess the tax based on the value of the assets reported.Q. What if my company went out of business, was renamed or was sold?
A. The assessor’s office in your city/town must be notified to ensure that the tax bill will be accurate. In your correspondence you should include the date of the transaction and the circumstance.Q. I never received a tax bill. Am I still responsible for paying the tax?
A. Rhode Island General Laws 44-34-3(e) states “ Failure of the tax collector to send or by taxpayer to receive a bill shall not excuse the non-payment of tax or affect its validity of any proceeding for collection thereof”. -
Rhode Island Deptartment of Corrections Probation/Parole Fees
Q. What if I'm disputing the bill or time frame I'm being billed for probation?
A. Please contact the RI Dept of Corrections - Donna Broccoli at 401-462-0394 if disputing the bill or dates of probation. -
Johnston Municipal Court
Q. What if I'm disputing the ticket or balance?
A. Please contact Johnston Municipal Court - 401-946-7150. -
Helpful Links
RI General Law Chapter 44 - Taxation http://www.rilin.state.ri.us/Statutes/TITLE44/44-3/INDEX.HTM
City of Providence – Tax Collector https://www.providenceri.gov/tax-collector Phone: 401-680-5000
Town of Westerly – Tax Collector https://www.westerlyri.gov/171/Tax-Collection Phone: 401-348-2500
Town of Coventry – Tax Collector https://coventryri.gov/tax-collector Phone: 401-821-6400
Town of Portsmouth – Tax Collector https://www.portsmouthri.gov/165/Tax-Assessment-Collections Phone: 401-683-3255
Town of North Smithfield – Tax Collector https://www.nsmithfieldri.org/taxes-property-water-sewer Phone: 401-767-2200
Registration – RI DMV: 401-462-4368
Municipal Court Operator Control: 401-462-0800