rhode-island

Rhode Island — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

Rhode Island is a municipal tax-title / redeemable-deed state. Cities and towns (not counties) conduct the sale; the collector issues a collector’s deed that is held only as security until the one-year right of redemption is either exercised or foreclosed by decree of the Superior Court. The redemption-foreclosure step — not the auction itself — is where ownership becomes absolute, and it is where Rhode Island’s structure raises tyler-v-hennepin-county equity-retention questions.

0. Identity & Classification

• Recording unit: municipality (city/town). Rhode Island has no county government for these purposes; tax sales are run by each of the 39 municipalities. R.I. Gen. Laws ch. 44-9 throughout — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-1.htm
• Tax sale type: redeemable deed / tax title. Collector executes a deed “subject to the right of redemption,” held “as security for the repayment of the purchase price.” R.I. Gen. Laws § 44-9-12 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
• Tax foreclosure process: judicial as to extinguishing redemption — the title holder petitions the Superior Court to foreclose all rights of redemption (the sale itself is an administrative public auction by the collector). §§ 44-9-25, 44-9-24 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-24.htm
• Mortgage foreclosure process: both (non-judicial statutory power of sale is the norm; judicial available). See module 4.
• Selling authority: municipal collector of taxes. § 44-9-8 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm
• Statutory home: Title 44 (Taxation), Chapter 44-9 (Tax Sales) — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-1.htm
• Tyler v. Hennepin compliance: unclear / needs reconciliation. When a parcel sells at the collector’s auction for more than the debt, the surplus is preserved for the owner for five years under § 44-9-37, which is facially Tyler-compatible. But Rhode Island’s bidding is for the smallest undivided part of the land (or the whole) — see module 1 — so an auction surplus rarely arises. The far more common path is a strict-foreclosure decree under § 44-9-30 that makes the tax-title holder’s title absolute (§ 44-9-24) for the amount of the tax debt, with no statutory mechanism to return the owner’s residual equity. Whether that decree survives Tyler when the property’s value greatly exceeds the debt is unsettled; see module 8 and the needs_verification flag in module 11. §§ 44-9-30, 44-9-24, 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-30.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm

1. Tax Sale Mechanics

• What is sold: a collector’s deed (tax title) subject to redemption — i.e., a redeemable deed, functionally a senior security interest until foreclosed. § 44-9-12 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
• Bidding method: bid-down ownership percentage. The collector sells at public auction “the smallest undivided part of the land which will bring the amount, but not less than one percent (1%), or the whole … if no person offers to take an undivided part.” § 44-9-8 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm
• Interest / penalty (redemption charge to the owner): original sum + intervening taxes paid, plus interest at 1% per month, plus a penalty per § 44-9-19. Where the city/town is the purchaser, the penalty is 10% of the purchase price if redeemed within 6 months, plus an additional 1% of the purchase price for each succeeding month. §§ 44-9-21, 44-9-19 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-21.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-19.htm
• Minimum bid composition: taxes, assessments, rates, liens, interest, and necessary intervening charges. § 44-9-8 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm
• Sale frequency / typical month: set by each municipality; commonly annual. (e.g., Providence held its 2024 sale on May 23, 2024.) — https://www.providenceri.gov/collector/tax-sale-information/
• Venue / platforms: in person or online by municipal choice; Providence runs its sale online via CivicSource. — https://www.providenceri.gov/collector/tax-sale-information/
• Registration & deposit: municipal; Providence requires advance registration and a $1,500 certified-check bond plus a W-9. — https://www.providenceri.gov/collector/tax-sale-information/
• Subsequent taxes (“subs”): intervening taxes paid by the tax-title holder are added to the redemption amount with 1%/month interest. §§ 44-9-21, 44-9-19 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-21.htm

2. Right of Redemption → see right-of-redemption

• Pre-sale right: the taxpayer may pay before the sale to avoid it; notice of sale must explain the right of redemption and the manner of exercise. § 44-9-9 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-9.htm
• Post-sale period: redemption may be made at any time prior to the filing of the petition for foreclosure; a foreclosure petition cannot be brought until one year after the sale (§ 44-9-25), so the practical redemption window is at least one year and continues until a petition is filed. §§ 44-9-21, 44-9-19, 44-9-25 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-21.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm
• Runs from: date of the collector’s sale. §§ 44-9-19, 44-9-25 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-19.htm
• Who may redeem: redemption “may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11” — i.e., the taxpayer of record and enumerated parties in interest (present owner of record; mortgagees and assignees of record; former fee holders not yet foreclosed; tax-title holders; recorded federal lienholders; recorded life tenants/vested remaindermen). §§ 44-9-21, 44-9-11 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-21.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-11.htm
• Amount formula: purchase price + intervening taxes paid + interest at 1%/month + § 44-9-19 penalty (city/town: 10% if within 6 months, +1%/month thereafter); the treasurer acts as the purchaser’s agent for redemption until one year from sale and not thereafter. §§ 44-9-21, 44-9-19 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-21.htm
• Premium to certificate holder: the § 44-9-19 penalty (functions as the holder’s premium). §§ 44-9-19, 44-9-21 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-19.htm
• Procedure: pay the purchaser/assignee or the city/town treasurer; the treasurer records a certificate of redemption within 20 days, redeemer pays recording cost. § 44-9-19(b) — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-19.htm
• Redemption inside the foreclosure case: once a petition is filed, an interested party must, on or before the return day, file an answer and an offer to redeem on terms fixed by the court (§ 44-9-29). Merely contesting validity under § 44-9-31 without an offer to redeem does not preserve the redemption right — Westconnaug Recovery Co. v. U.S. Bank, 290 A.3d 364 (R.I. 2023). §§ 44-9-29, 44-9-31 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-29.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-31.htm
• Extinguishment: a decree barring redemption under § 44-9-30 forever bars all rights of redemption; title is absolute (§ 44-9-24). §§ 44-9-30, 44-9-24 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-30.htm
• Special tolling: no general infancy/incompetency tolling is stated in ch. 44-9; see module 11 needs_verification. Statutory carve-outs exist for property held by RI Housing & Mortgage Finance Corporation (no foreclosure petition for 5 years, § 44-9-25). § 44-9-25 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

• Belongs to: the former owner, but only in the narrow case where the collector’s auction yields a sale price exceeding the debt and expenses. § 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm
• Structural caveat (business-critical): because bidding is for the smallest undivided part of the land (§ 44-9-8), the winning bid is typically the exact debt amount (just for a smaller ownership fraction), so an auction surplus under § 44-9-37 rarely arises. The owner’s residual equity in the whole parcel is instead extinguished by the § 44-9-30 strict-foreclosure decree with no statutory payout — the central Tyler tension. §§ 44-9-8, 44-9-30, 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm
• Claim waterfall: § 44-9-37 directs surplus to the city/town treasurer “to be paid to the person entitled to it.” Priority among competing claimants follows equity practice (§ 44-9-33). §§ 44-9-37, 44-9-33 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-33.htm
• Filing venue: the city or town treasurer holding the surplus. § 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm
• Claim deadline: must be demanded within five (5) years; otherwise it “shall enure to the city or town.” § 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm
• Escheat: unclaimed surplus escheats to the municipality after 5 years (not to the state). § 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm
• Multiple parcels: if surplus results from a lump-sum sale of several parcels, it is held for the several owners in proportion to their original assessed values. § 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm
• Documentation required: proof of ownership/interest and identity to the treasurer (statute states no itemized list); see module 11 needs_verification.
• Third-party recovery (recovery-agent rules):
  • fee_cap_pct: null — Rhode Island ch. 44-9 contains no surplus-recovery-agent fee cap; no dedicated statute located (flagged in module 11).
  • licensing_required: unverified — no ch. 44-9 licensing regime for surplus finders located.
  • assignment_of_claim_allowed: tax titles are assignable (§ 44-9-18); whether a § 44-9-37 surplus claim may be assigned is not addressed in ch. 44-9 (module 11). § 44-9-18 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-18.htm
  • cooling_off_period / contract_disclosure_rules / prohibited_practices: unverified — no ch. 44-9 provision located; see module 11.
  • citation: § 44-9-37 (surplus) — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm
• Notice to former owner of surplus: statute does not require affirmative municipal notice of a § 44-9-37 surplus; the owner must “demand” it within 5 years. § 44-9-37 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm

4. Mortgage Foreclosure

• Process: both — Rhode Island predominantly uses non-judicial foreclosure by statutory power of sale under the mortgage’s power-of-sale clause (Title 34, ch. 34-11/34-27); judicial foreclosure is also available. 140 Reservoir Ave. Assocs. v. Sepe Invs., LLC, 941 A.2d 805 (R.I. 2007) (a “foreclosure conducted by statutory power of sale was a bar against the mortgagor”). — official RI tax case index, http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf
• Timeline: statutory power-of-sale foreclosure requires mailed notice to the mortgagor and publication before sale; see module 11 needs_verification for the exact day-counts under R.I. Gen. Laws § 34-27-4 (not retrieved this pass).
• Reinstatement / redemption after sale: unverified this pass — Rhode Island generally has no statutory post-sale redemption for power-of-sale mortgage foreclosure (equitable redemption is cut off at the sale), but the precise § 34-27 citation was not retrieved; flagged in module 11.
• Deficiency judgment: unverified this pass — see module 11.
• Surplus distribution: mortgage-sale surplus is distributed to junior lienholders by priority and then the mortgagor; precise citation flagged in module 11.
• Sale officer: the mortgagee (or its attorney/auctioneer) under the power of sale; in judicial cases, a court-appointed officer.

5. Sale Procedure Playbooks

• Collector (treasurer/tax-collector) sale — ordered steps → see treasurer-sale:
  1. Taxes unpaid → lien attaches as of the assessment date (§ 44-9-1). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-1.htm
  2. Notice: post in 2+ public places ≥ 3 weeks before sale; publish a full- description newspaper notice once ≥ 3 weeks before, then a weekly formal legal notice up to the sale (§ 44-9-9). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-9.htm
  3. Mail to taxpayer: first-class ≥ 90 days before, certified ≥ 40 days before, or personal service ≥ 30 days before; copies/manifest to RI Housing ≥ 40 days before — failure to notify RI Housing nullifies the sale (§ 44-9-10). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-10.htm
  4. Notice to mortgagees/parties in interest of record (≥ 90 days pre-sale interest): registered/certified mail ≥ 20 days before sale (§ 44-9-11). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-11.htm
  5. Public auction for the smallest undivided part (≥ 1%) or the whole (§ 44-9-8). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm
  6. Collector executes and records the deed within 60 days (deed invalid against intervening interests if not recorded in 60 days) (§ 44-9-12). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
  7. After 1 year, holder petitions Superior Court to foreclose redemption (§ 44-9-25); decree bars redemption (§ 44-9-30); title absolute (§ 44-9-24). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm
• Sheriff sale → see sheriff-sale: not used for tax sales in Rhode Island; tax sales are conducted by the municipal collector, not a sheriff. Mortgage power-of- sale auctions are conducted by the mortgagee/auctioneer. § 44-9-8 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm
• Notice requirements: publication once + weekly formal notice over a ≥ 3-week window; multi-tier mailing (90/40/30/20-day); RI-Housing notice mandatory. §§ 44-9-9, 44-9-10, 44-9-11 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-9.htm
• Upset bid / confirmation: none for the tax auction; “confirmation” of title occurs through the Superior Court foreclosure-of-redemption decree. §§ 44-9-25 to 44-9-30 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm
• Payment terms: municipal (Providence: $1,500 bond at sale, balance per municipal rules). — https://www.providenceri.gov/collector/tax-sale-information/
• Deed issued: collector’s deed, recorded within 60 days, conveying title subject to redemption and held as security until redemption/foreclosure; prima facie evidence of validity once recorded. § 44-9-12 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm

6. Due Process & Notice → see due-process-notice

• Standard: notice “reasonably calculated” to reach interested parties (mullane-v-central-hanover); recorded mortgagees and parties in interest are entitled to actual mailed notice (mennonite-v-adams). Rhode Island codifies this in §§ 44-9-10 and 44-9-11 and applies it case-by-case. § 44-9-11 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-11.htm
• Required attempts: first-class + certified mail + publication + posting per §§ 44-9-9 to 44-9-11; mandatory copy to RI Housing (§ 44-9-10). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-10.htm
• Consequence of defective notice: the sale/decree is void as to the party deprived of adequate notice (voidable; partial — valid as to parties properly noticed). A § 44-9-30 decree may be vacated only in a separate action within 6 months and only for inadequate notice amounting to a denial of due process, or because the tax was paid/not owed/exempt. § 44-9-24; Johnson v. QBar Assocs. (R.I. 2013) (decree upheld absent due-process infirmity). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-24.htm
• Leading cases: amy-realty-v-gomes, harvey-realty-v-killingly-manor, mennonite-v-adams, mullane-v-central-hanover.

7. Title & Marketability

• Deed warranty level: collector’s deed = no warranty (statutory deed conveying only the tax title); becomes absolute only after the § 44-9-30 decree. §§ 44-9-12, 44-9-24 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
• Marketable immediately: No. Title is held as security and subject to redemption until foreclosed by Superior Court decree. § 44-9-12 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
• Quiet title required: the § 44-9-25 petition to foreclose redemption is the functional quiet-title action; Superior Court has exclusive jurisdiction, and the decree (§ 44-9-30) renders title absolute (§ 44-9-24). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-24.htm
• SOL to challenge deed/decree: a decree may be vacated only by separate action within 6 months of entry, and never later than 6 months, on the limited grounds in § 44-9-24. § 44-9-24 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-24.htm
• Title insurance availability: generally obtainable only after a final § 44-9-30 decree (and often after the 6-month vacatur window); pre-decree tax titles are not insurable as marketable — see module 11 needs_verification for insurer specifics.
• Common defects: missing/defective § 44-9-10 taxpayer notice; failure to notify RI Housing (nullifies sale); missing § 44-9-11 mortgagee notice; deed not recorded within 60 days; petition misidentifying source of title. §§ 44-9-10, 44-9-11, 44-9-12 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-10.htm

8. Case Law (real, verified)

Case	Year	Topic	Holding (plain English)	Source
westconnaug-recovery-v-us-bank	2023	redemption	A party answering a foreclosure petition must make a statutory offer to redeem under § 44-9-29 on or before the return day; merely contesting tax-title validity under § 44-9-31 does not preserve redemption. Cited 290 A.3d 364 (R.I. 2023).	https://www.hinshawcfs.com/rhode-island-supreme-court-redemptions-tax-sale-proceedings
amy-realty-v-gomes	2004	due_process / sale_procedure	Where notice of delinquency and impending sale was given by certified mail to the owner’s last-known address (returned unclaimed) and by publication, the sale complied with the statute and should not have been set aside. 839 A.2d 1232 (R.I. 2004).	http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf
harvey-realty-v-killingly-manor	2001	due_process	A condominium association was not a “taxpayer” entitled to statutory notice, but as an interested party it was entitled, under due-process principles, to some form of notice of the tax sale. 787 A.2d 465 (R.I. 2001).	http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf
united-lending-v-providence	2003	sale_procedure / title	When the city took absolute title upon foreclosure of the right of redemption, prior tax liens were extinguished and later-accruing liens terminated — illustrating the strict-foreclosure title effect. 827 A.2d 626 (R.I. 2003).	http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf
140-reservoir-ave-v-sepe	2007	sale_procedure (mortgage)	A mortgage foreclosure conducted by statutory power of sale was a bar against the mortgagor and interests reposing in the record owner. 941 A.2d 805 (R.I. 2007).	http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf
tyler-v-hennepin-county	2023	surplus	A government that keeps a former owner’s surplus equity beyond the tax debt effects an unconstitutional taking (Fifth Amendment). Rhode Island’s strict-foreclosure decree (§ 44-9-30) returns no residual equity — Tyler reconciliation is unsettled (module 11).	https://www.naco.org/news/supreme-court-case-could-impact-county-property-tax-revenue-21-states

Note: Johnson v. QBar Assocs. (R.I. 2013) (decree-vacatur limited to due-process infirmity) is referenced in the official RI case index but a verified reporter citation was not located this pass — see module 11.

9. Edge Cases (state-specific notes)

• bankruptcy-automatic-stay — A pending one-year redemption period and the Superior Court foreclosure petition are subject to the federal automatic stay; specific RI treatment flagged in module 11.
• federal-tax-lien-redemption — Federal agencies with a recorded lien are entitled to § 44-9-11 notice; the 120-day IRS redemption right runs under 26 U.S.C. § 7425. § 44-9-11 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-11.htm
• heirs-property — Heirs/assigns of an interest holder may redeem (§ 44-9-19) and must be noticed as parties in interest (§ 44-9-11). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-19.htm
• abandoned-property-expedited-foreclosure — § 44-9-25.1 allows an immediate foreclosure petition on a finding of abandonment; § 44-9-25.3 allows expedited foreclosure 60 days after recording the deed where structures are vacant and vandalized/non-code-compliant (building-official certificate is prima facie evidence). §§ 44-9-25.1, 44-9-25.3 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.1.htm ; http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.3.htm
• ri-housing-mortgage-finance-corp — RI Housing’s tax title has a 5-year foreclosure-petition bar and priority over other liens (except easements and prior RI Housing tax titles); failure to give RI Housing the § 44-9-10 manifest nullifies the sale. §§ 44-9-1, 44-9-10, 44-9-25 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-1.htm

10. Operations

• Where records live: each municipal collector of taxes / town clerk land evidence records; foreclosure petitions in the Superior Court (exclusive jurisdiction, § 44-9-24). — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-24.htm
• Public portals: RI General Assembly statutes — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-1.htm ; RI municipal finance tax-case index — http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf ; Providence Collector tax sale — https://www.providenceri.gov/collector/tax-sale-information/
• Typical costs: redemption = debt + 1%/month interest + § 44-9-19 penalty (10% + 1%/mo for city/town purchases); petitioner posts a Superior Court cost deposit (§ 44-9-26). §§ 44-9-19, 44-9-26 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-26.htm
• Typical timelines: deed recorded ≤ 60 days; redemption ≥ 1 year; foreclosure petition after 1 year (or immediate/60-day under §§ 44-9-25.1/25.3); decree-vacatur window 6 months. §§ 44-9-12, 44-9-25, 44-9-24 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
• Key agencies: municipal collector of taxes; town clerk (land records); RI Superior Court; RI Housing & Mortgage Finance Corporation; RI Office of Healthy Aging (notice recipient under §§ 44-9-10/12). § 44-9-12 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm
• Useful forms: statutory tax-sale forms are provided in § 44-9-46 (“Forms”); the foreclosure petition is “Form 5” referenced in § 44-9-25. § 44-9-25 — http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm

11. Meta

• sources:
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-1.htm”, retrieved: 2026-06-01} (§44-9-1 tax titles/lien)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-8.htm”, retrieved: 2026-06-01} (§44-9-8 smallest undivided part bidding)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-9.htm”, retrieved: 2026-06-01} (§44-9-9 notice/advertisement)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-10.htm”, retrieved: 2026-06-01} (§44-9-10 taxpayer notice / RI Housing)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-11.htm”, retrieved: 2026-06-01} (§44-9-11 mortgagee/interested-party notice)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-12.htm”, retrieved: 2026-06-01} (§44-9-12 collector’s deed)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-18.htm”, retrieved: 2026-06-01} (§44-9-18 assignment of tax title)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-19.htm”, retrieved: 2026-06-01} (§44-9-19 redemption from city/town + penalty)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-21.htm”, retrieved: 2026-06-01} (§44-9-21 redemption from purchaser, 1%/mo)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-24.htm”, retrieved: 2026-06-01} (§44-9-24 title absolute / 6-mo vacatur)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.htm”, retrieved: 2026-06-01} (§44-9-25 petition to foreclose / 1 year)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.1.htm”, retrieved: 2026-06-01} (§44-9-25.1 abandonment)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-25.3.htm”, retrieved: 2026-06-01} (§44-9-25.3 expedited vacancy)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-26.htm”, retrieved: 2026-06-01} (§44-9-26 cost deposit)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-29.htm”, retrieved: 2026-06-01} (§44-9-29 redemption in proceeding)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-30.htm”, retrieved: 2026-06-01} (§44-9-30 decree barring redemption)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-31.htm”, retrieved: 2026-06-01} (§44-9-31 contest of validity)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-33.htm”, retrieved: 2026-06-01} (§44-9-33 equity practice)
  • {type: statute, url: “http://webserver.rilegislature.gov/Statutes/TITLE44/44-9/44-9-37.htm”, retrieved: 2026-06-01} (§44-9-37 surplus proceeds)
  • {type: case_index, url: “http://www.municipalfinance.ri.gov/documents/resources/lawschrono.pdf”, retrieved: 2026-06-01} (official RI tax-case chronological listing w/ citations)
  • {type: case_secondary, url: “https://www.hinshawcfs.com/rhode-island-supreme-court-redemptions-tax-sale-proceedings”, retrieved: 2026-06-01} (Westconnaug 290 A.3d 364)
  • {type: case_secondary, url: “https://scholar.google.com/scholar_case?case=110762364670275856”, retrieved: 2026-06-01} (Westconnaug caption/year)
  • {type: official_local, url: “https://www.providenceri.gov/collector/tax-sale-information/”, retrieved: 2026-06-01} (Providence tax-sale operations)
  • {type: secondary, url: “https://www.naco.org/news/supreme-court-case-could-impact-county-property-tax-revenue-21-states”, retrieved: 2026-06-01} (Tyler v. Hennepin overview)
• needs_verification:
  • Post-Tyler statutory amendment: whether RI enacted (2024–2025) any equity-return mechanism into the § 44-9-30 strict-foreclosure decree. No such amendment located; current §§ 44-9-30/24 still confer absolute title with no residual-equity payout. Reason: could not retrieve a confirming public law.
  • Mortgage foreclosure day-counts (§ 34-27-4 notice timing), reinstatement, post-sale redemption, deficiency-judgment rules, and surplus distribution — Title 34 sections not retrieved this pass.
  • § 44-9-37 documentation list required by the treasurer to pay a surplus — not itemized in statute.
  • Special tolling (minors, incompetents, SCRA) for the one-year redemption period — no ch. 44-9 provision located.
  • Third-party surplus-recovery-agent regulation (fee cap, licensing, cooling-off, assignability of a § 44-9-37 surplus claim) — no dedicated RI statute located.
  • Johnson v. QBar Assocs. (R.I. 2013) — exact reporter citation not yet verified (referenced only in the official case index).
  • Title-insurance underwriting practice for RI tax titles — not verified.
• open_questions:
  • Does an undivided-fractional purchase under § 44-9-8 followed by a § 44-9-30 decree raise the same Tyler taking as a whole-parcel forfeiture? Live, unresolved.
  • Practical frequency of § 44-9-37 auction surpluses given fractional bidding.
• changelog:
  • 2026-06-01 — Initial population from RI Gen. Laws ch. 44-9 (rilegislature.gov), official RI municipal-finance tax-case index, Providence Collector page, and secondary verification of Westconnaug (290 A.3d 364). gap_score 8 (honest gaps only).
• cross_links: right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, tyler-v-hennepin-county, mennonite-v-adams, mullane-v-central-hanover, westconnaug-recovery-v-us-bank, amy-realty-v-gomes, harvey-realty-v-killingly-manor, united-lending-v-providence, 140-reservoir-ave-v-sepe