The governing law
Rhode Island sells redeemable tax titles, not lien certificates and not outright deeds. Each of the 39 city and town tax collectors runs its own sale; counties play no part. At the sale the collector offers each delinquent parcel for exactly the taxes, interest and charges due, and bidders compete by accepting the smallest undivided share of the land they will take for that price, down to a floor of 1 percent; the whole parcel goes for the amount due only if nobody offers to take a part. The buyer receives a collector's deed that is held as security until the owner redeems. Redemption costs the owner the purchase price plus a penalty of 10 percent if redeemed within six months of the sale and 1 percent more for each month after that, plus any later taxes the buyer paid with 1 percent a month interest. After one year the buyer may petition the Superior Court to foreclose the right of redemption; the owner can still redeem until that petition is filed, and title becomes absolute only on the court's decree.
R.I. Gen. Laws 44-9-1
Read the statuteTax titles on real estate
R.I. Gen. Laws 44-9-7
Read the statuteAdvertising and taking or sale of real estate
R.I. Gen. Laws 44-9-8
Read the statuteSale of undivided part or whole of land
R.I. Gen. Laws 44-9-8.1
Read the statuteTaking for taxes
R.I. Gen. Laws 44-9-8.3
Read the statuteSale of owner-occupied residential property to housing agency
R.I. Gen. Laws 44-9-9
Read the statuteNotice and advertisement of sale
R.I. Gen. Laws 44-9-10
Read the statuteNotice of sale to taxpayer
R.I. Gen. Laws 44-9-11
Read the statuteNotice to mortgagees and other parties in interest
R.I. Gen. Laws 44-9-12
Read the statuteCollector's deed, rights conveyed to purchaser, recording
R.I. Gen. Laws 44-9-13
Read the statuteEntry by collector not required, recording of tax sale list
R.I. Gen. Laws 44-9-13.1
Read the statuteTax title holders, filing required statements
R.I. Gen. Laws 44-9-14
Read the statutePurchase by collector for city or town
R.I. Gen. Laws 44-9-17
Read the statuteLien for taxes assessed subsequent to sale
R.I. Gen. Laws 44-9-18
Read the statuteManagement and sale of land purchased by city or town, assignment of tax title
R.I. Gen. Laws 44-9-19
Read the statuteRight of redemption from city or town
R.I. Gen. Laws 44-9-21
Read the statuteRedemption from purchaser other than city or town
R.I. Gen. Laws 44-9-24
Read the statuteTitle absolute after foreclosure of redemption, jurisdiction of proceedings
R.I. Gen. Laws 44-9-25
Read the statutePetition for foreclosure of redemption
R.I. Gen. Laws 44-9-25.1
Read the statuteForeclosure of the rights of redemption on account of abandonment
R.I. Gen. Laws 44-9-25.2
Read the statuteForeclosure of the rights of redemption on account of constructive abandonment by a city or town
R.I. Gen. Laws 44-9-25.3
Read the statuteExpedited foreclosure of the rights of redemption on account of vacancy
R.I. Gen. Laws 44-9-26
Read the statuteDeposit by petitioner to cover costs
R.I. Gen. Laws 44-9-29
Read the statuteRedemption by party to foreclosure proceedings
R.I. Gen. Laws 44-9-30
Read the statuteDecree barring redemption
R.I. Gen. Laws 44-9-36
Read the statuteSale by city or town treasurer without foreclosure
R.I. Gen. Laws 44-9-37
Read the statuteSurplus proceeds from sale without foreclosure
R.I. Gen. Laws 44-9-43
Read the statuteRefund of purchase price when title adjudged invalid
R.I. Gen. Laws 44-5-1
Read the statuteDate of assessment of valuations
R.I. Gen. Laws 44-5-7
Read the statuteProvision for municipal installment payments
R.I. Gen. Laws 44-5-8
Read the statuteForm of option for quarterly payment
R.I. Gen. Laws 44-7-25
Read the statuteSale of rights to uncollected taxes that are due and payable
Want the mechanics in plain English instead of statute numbers? See how to buy in Rhode Island, the redemption period, and the full Rhode Island walkthrough.
Statute citations verified Sep 27, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.