Tax Collection Policy
The Town generates tax bills once a year in July/August timeframe for the fiscal year.
Tax Payment Due Dates
- 1st Quarter due September 10
- 2nd Quarter due December 10
- 3rd Quarter due March 10
- 4th Quarter due June 10
Interest accrues on any unpaid balance the day following the due date at the rate of 18% per annum. Due dates will fall to the following business day when the 10th is on a weekend or holiday.
Rhode Island General Law Chapter 44-7 Section 44-7-7
Failure by the collector to send, or by the taxpayer to receive, a notice shall not excuse the nonpayment of the tax or affect its validity or any proceedings for the collection of the tax.
Taxpayers can make payments to the Town of Middletown by:
- Check, cash, or Visa/MasterCard at the Tax Collections office on the first floor of Town Hall. A 3% service fee ($2 minimum) is assessed when paying by credit card in person or on line.
- Motor Vehicle excise taxes are collected quarterly for amounts over $100. If the Motor Vehicle excise tax is under $100, the tax is due in full on the first quarter due date.
- Placing the payment in the drop-off box located outside of the Tax Collections window or in the drop-off box located outside the northwest entrance to Town Hall.
- Sending the payment in the mail to Middletown Town Hall Tax Collections Office. Please note we accept postmark date as payment date.
- Using the Online credit card payment option. Taxpayers must have their personal identification number (PIN) and account number located on bill in order to use a Visa or MasterCard to make payments online. PIN number and account number can also be requested by emailing Tax Collections.
Abatements of taxes approved by Town Council will be applied to a taxpayers account as of the date of Town Council approval. All taxpayer's receive notice of the impact of the abatement on account and an updated status of taxes due.
Overpayments & Refunds
Taxpayers will be notified of any overpayments on account. Refunds can be issued at tax payer's request in writing. If the Town does not receive a request from the tax payer, the excess funds will be retained and applied to subsequent balances due on account, either for the current tax year or a future year, as appropriate. Overpayments resulting in refunds under $20 will be applied to subsequent tax bills.
Delinquent notices are sent out one month after the due date of each quarter to notify taxpayers of any delinquent amounts and interest due to the Town.
Motor Vehicle Delinquent Excise Taxes
In November the Town notifies the Department of Motor Vehicles (DMV) of all delinquent accounts. The DMV will then put a block on the registration of taxpayers with delinquent motor vehicle excise taxes due to the Town. To remove the block, the taxpayer must pay the delinquent balance with a credit card or cash or certified check. The Town also sends delinquent motor vehicle tax account information annually to a collection agency for collection of past due amounts.
Returned Check Policy
Any checks returned to the Town for non-payment by the tax payer's bank will be assessed a $30.75 Returned Check and Postage Fee. The payment evidenced by the returned check will be removed from the account and penalties (if any) will accrue until such time as the fee and replacement funds are received. Tax payers will be notified by certified mail.
The tax sale process begins as of March 10. Real Estate accounts, to include sewer maintenance fees and special assessments that are delinquent by more than $100 as of the second quarter are included in the tax sale process. Accounts must be brought current, and all fees related to the tax sale must be paid before a property may be removed from the Tax Sale list.
UCC Lien Process
UCC liens are initiated for Mobile Home and Personal Property taxes that are delinquent. The lien process is started after the first quarter delinquent notices have been sent out. For those taxpayers who are delinquent, a certified notice is mailed along with a copy of the lien, notifying them of the status of their account. If the account balance is not brought current by the date specified in the notice, the Personal Property will be liened with the RI Secretary of State's office and the Town of Middletown (Mobile Homes). To satisfy a lien, the taxpayer must pay the Town of Middletown for the taxes and fees due. The Town will then remove the lien with the Secretary of State's Office. The Town also sends delinquent tangible tax account information annually to a collection agency for collection of past due amounts.