Plain-English guides to the Rhode Island tax on non-owner occupied homes assessed above $1 million (RIGL chapter 44-72), for tax years from 1 July 2026.
Rhode Island 183 days owner occupied proof: the records RIGL 44-72 and the Division of Taxation expect, how to count the days, and how long to keep them.
Rhode Island non-owner occupied tax due date: installments 15 September, 15 December, 15 March and 15 June, billed by the state; penalties and appeals.
Rhode Island non-owner occupied property tax (RIGL 44-72): $2.50 per $500 of value over $1 million on homes not occupied 183 days, from 1 July 2026.
Rhode Island non-owner occupied tax exemption for rental homes: 183 days or more under a written lease or as a taxed short-term rental, plus proof needed.
Rhode Island non-owner occupied tax certificate at sale closing: the seller requests a Certificate of No Tax Due at least 10 business days before transfer.
For owners of Rhode Island homes assessed above $1 million that are not their main residence. Day-by-day occupancy tracker, evidence checklist, payment calendar and the steps for the certificate you need before a sale.
Blank templates built from the public law. Not legal advice, and not a filled-in document.