Providence, RI Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Tax rate
- $10 per $100 assessed value
- Effective
- annually since privilege year 1984
- Determines status
- Dept. of Inspections and Standards
- Appeals to
- Board of Tax Assessment Review
- Exemption
- approved development/rehab plan
Summary
Providence taxes vacant and abandoned real estate at $10 per $100 of assessed value each year, on top of regular property tax, under its real estate non-utilization tax ordinance.
The city imposes a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1984, and every year thereafter. The tax shall be in addition to any other taxes authorized by the general or public laws.(b)The city shall, through the office of the city assessor, annually impose upon any property which is vacant and abandoned, as determined by the department of inspections and standards, a non-utilization tax measured by the assessed value of the real estate at the rate of ten dollars ($10.00) for each one hundred dollars ($100.00) of assessed value of the real estate as most recently returned by the tax assessor of the city.(c)The tax imposed under authority of this chapter shall be due and payable in the same manner as other municipal taxes are due in the city. (Ord. 2008, ch. 08-32, § 4, 6-19-08; Ord. No. 2018-48, § 1, 10-9-18)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 7).
Full Breakdown
Under City Code § 21-251 through § 21-257, the Department of Inspections and Standards designates a structure as vacant and abandoned if it's been continuously unoccupied for the privilege year and either under continuous citation or poorly maintained; a littered, abandoned vacant lot also qualifies. Once designated, the city assessor annually imposes the non-utilization tax in addition to ordinary property tax, effective every year since 1984.
Violations & Fines
The tax bills and collects the same as any other municipal tax; owners can appeal to the Board of Tax Assessment Review by showing the property was actively marketed, occupied for substantial portions of the year, or covered by an approved development-plan exemption.
Frequently Asked Questions
How much is Providence's vacant property tax?
Can an owner avoid the non-utilization tax?
Sources & Official References
Other rules in Providence
Compare Providence to another location·View the Rhode Island local taxes & fees overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Vacancy Tax in Nearby Cities
How other cities in this county handle vacancy tax.