Questions about your bill
These answers are general information only, not legal advice. For your specific situation, contact your city or town, or an attorney.
Rhode Island motor vehicle excise tax
Rhode Island stopped levying the car (excise) tax beginning with the 2022 tax year. Unpaid taxes from 2021 and earlier are not forgiven and must still be paid. Unpaid taxes have been placed for collection with Municipal Collection Agency (401-521-2275), and registrations in the taxpayer’s name cannot be renewed with the DMV until the tax is paid.
What is the motor vehicle excise tax?
It is a tax on the privilege of registering a vehicle, based on the number of days the vehicle or trailer was registered.
How was the tax assessed?
Motor vehicle taxes are assessed for the previous full calendar year, January through December. A bill issued in 2022, for example, covered the registration during 2021.
What if I did not own the vehicle for the entire year?
The tax is prorated for the actual number of days the vehicle was registered.
I never received a tax bill. Am I still responsible?
Yes. Rhode Island General Laws § 44-34-3(e) states that failure of the tax collector to send, or of the taxpayer to receive, a bill does not excuse non-payment of the tax or affect the validity of any collection proceeding. An unpaid excise tax will also prevent you from renewing your registration with the DMV.
What if my car was sold, disposed of or stolen?
Taxes and penalties apply until the registration is cancelled or expires. If your plates were stolen, file a police report and bring it to the DMV to cancel the plates. Keep your TR-3 receipt as proof of cancellation. If you moved out of state, mail your plates back to the RI DMV and keep your certified mail receipt as proof of return.
I did not live in the city or town that billed me. Why was I taxed?
The tax is based on the address on your registration, not where you currently live. You will continue to be billed by that municipality until you notify the Division of Motor Vehicles of your change of address.
How do I dispute an excise tax bill?
Excise tax bills were created between July and October, depending on the municipality, and covered the previous calendar year. A taxpayer is taxed on a registration until the plates expire or are returned to the DMV.
If you believe you do not owe the bill because of how it was assessed, contact the assessor’s office of the municipality that taxed you. For billing or payment questions, contact that municipality’s tax collector’s office.
Rhode Island tangible property tax
What is the tangible property tax?
It is a tax on personal property used in a business, including furniture, fixtures, tools, machinery, signs, equipment, supplies and leased equipment.
How is tangible property assessed?
Rhode Island General Laws § 44-5-15 requires businesses to report all tangible personal property to the city or town assessor each year before March 15, for assets held as of December 31 of the prior year. The assessor sets the tax based on the value of the assets reported.
What if my company closed, was renamed or was sold?
Notify the assessor’s office in your city or town so the tax bill is accurate. Include the date of the change and a description of what happened.
I never received a tax bill. Am I still responsible?
Yes. Under Rhode Island General Laws § 44-34-3(e), failure of the tax collector to send, or of the taxpayer to receive, a bill does not excuse non-payment of the tax.
Unpaid taxes and the Fair Debt Collection Practices Act
Does the federal Fair Debt Collection Practices Act apply to unpaid taxes?
The Federal Trade Commission has stated that “the term [debt] does not include: unpaid taxes.” Federal Trade Commission, Statements of General Policy or Interpretations, Staff Commentary on the Fair Debt Collection Practices Act, 53 Fed. Reg. 50097, 50102 (Dec. 13, 1988). In accord, Beggs v. Rossi, 145 F.3d 511, 512 (2d Cir. 1998).
RI Department of Corrections
Is MCA a collection agency for my probation or parole fees?
No. For probation and parole fees, MCA is the billing office for the RI Department of Corrections, not a collection agency. We send the monthly bills and process the payments.
What if I disagree with my probation or parole bill, or the time period I’m being billed for?
Contact the RI Department of Corrections, Donna Broccoli, at 401-462-0394 if you are disputing the bill or your dates of probation.
To reach your probation or parole officer, see the RIDOC list of probation and parole office locations and phone numbers.
How do I pay my probation or parole fees?
You can pay online, by mail or in person. See our payment options.
Why am I hearing from MCA about home confinement fees?
MCA is the collection agency for unpaid RI Department of Corrections home confinement fees. If you have an unpaid home confinement balance, it has been placed with us for collection. You can pay it using any of our payment options.
For more about the program, see RIDOC’s Community Confinement page.
What if I disagree with my home confinement bill?
Contact the RI Department of Corrections, Paula Porter, at 401-462-5131 if you are disputing your unpaid home confinement bill.
Municipal court fines
What if I disagree with my ticket or the balance?
Contact the municipal court that issued the ticket. For Johnston Municipal Court, call 401-946-7150.
I paid the court directly. Why does my MCA balance look different?
A payment made directly to the court may take some time to be reflected in our records. If your balance doesn’t look right, call us at 401-521-2275 and have your receipt handy.
Helpful links
| Office | Phone |
|---|---|
| RI General Laws, Title 44 – Taxation | |
| City of Providence – Tax Collector | 401-680-5000 |
| Town of Westerly – Tax Collector | 401-348-2500 |
| Town of Coventry – Tax Collector | 401-821-6400 |
| Town of Portsmouth – Tax Collector | 401-683-3255 |
| Town of North Smithfield – Tax Collector | 401-767-2200 |
| Town of West Warwick – Tax Collector | 401-822-9210 |
| City of Woonsocket | 401-762-6400 |
| Town of Johnston – Municipal Court | 401-946-7150 |
| Rhode Island Department of Corrections | |
| RI DMV – Registration | 401-462-4368 |
| Municipal Court Operator Control | 401-462-0800 |