In Rhode Island, the state operates under a tax lien system, and auctions are conducted at the city and town levels rather than the county level. There are a total of 39 municipalities in Rhode Island, comprising 8 incorporated cities and 31 towns. These municipalities hold tax lien sales annually to address unpaid real estate property taxes. When a property owner becomes delinquent in their tax payments, the municipal government advertises and sells the tax lien during a tax lien sale. Each municipality is responsible for conducting its own tax lien sales and managing the auction process. Therefore, the city or town government organizes and oversees the state auctions in Rhode Island.  To participate in these auctions, interested parties should contact the individual cities and towns to obtain information on upcoming sales dates and a list of properties to be sold. These tax lien sales are also advertised in newspapers such as the Providence Journal. 

During the auction, bidders are provided with a registration form as required by Rhode Island general law. The properties are typically auctioned or sold in the order they appear on the tax sale list. The registration form for bidders includes necessary information, including residency status in Rhode Island, and must be signed and notarized. While proper identification may not be necessary to exercise one’s right to vote, it is required to purchase property at a tax lien sale.

The minimum bid at these auctions cannot be less than the total amount required to redeem the property, along with the costs associated with offering the parcel for sale. In some cases, aggressive bidders may bid down to a full-price purchase for a 1% interest in the lien. All payments made at the tax lien sale must be in the form of cash or a cashier’s check.