Pawtucket, RI Local Taxes & Fees: Vacancy Tax (2026)

Article XIV of Chapter 363, the "Real Estate Nonutilization Tax," was approved October 23, 1997 (Ch. No. 2469) and rewritten in its entirety April 11, 2002 (Ch. No. 1. Section 363-54 defines "vacant and abandoned property" three ways: a building continuously unoccupied all privilege year, or an empty lot littered with trash and obviously abandoned; a formerly residential building continuously designated vacant by the Department of Zoning and Code Enforcement; or a non-residential building continuously cited for a minimum-housing-code violation touching health or safety. Section 363-55 sets the tax itself, $10 per $100 of the property's most recently assessed value, on any property the Pawtucket Housing Court determines meets that definition, due and payable the same way as other municipal taxes.

Section 363-56 exempts an abutter or a § 501(c)(3) nonprofit housing organization if it submits a development plan approved by Rhode Island Housing and consistent with the City's comprehensive plan; failing to carry out that plan's timetable without good cause puts the tax back on as of the first assessment after the timetable expires. Section 363-57 gives a newly sold vacant property a 60-day grace period from transfer before the tax can attach again, and lets the Tax Assessor abate a tax imposed in error.

Section 363-58 routes appeals to the Board of Appeals sitting as the Board of Tax Review, which must rule for an owner who shows the property was actively marketed, was actually occupied for a substantial part of the year, or qualified for the § 363-56 exemption.