Rhode IslandH61232025 Regular SessionHouseWALLET

AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES .

Sponsored By: Brandon T. Voas (Democratic)

Became Law

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Central Falls sets property tax classes

Effective upon passage, the law lets Central Falls set property tax rates by city ordinance using five classes. Class 1 covers owner-occupied homes with up to five units, subject to state owner-occupancy requirements and city ordinances. It includes land and improvements used only by residents or guests, but excludes hotels, motels, and commercial or industrial property. Class 2 covers larger owner-occupied homes, non-owner-occupied housing, mixed-use housing, and qualifying farmland, forestland, and open space. Its rate cannot exceed twice the Class 1 rate. The commercial part of mixed-use property belongs in Class 5, alongside commercial and industrial manufacturing property. That rate cannot exceed three times the Class 1 rate. Class 3 covers taxable personal property, and Class 4 covers vehicles and trailers registered under state law. The assessor must submit the taxable-property list and rates to the state revenue director, with June 1 as the regular deadline.

Central Falls fixes personal property taxes

Effective upon passage, Central Falls' Class 3 personal-property tax rate is fixed at $38.33 per $1,000 of assessed value. This replaces the former ceiling of four times the Class 1 rate. Class 3 covers previously taxable goods and belongings, excluding items exempt under federal or state law. The tax equals assessed value divided by 1,000, multiplied by $38.33. The law alone does not show whether an owner's bill increases or decreases.

Sponsors & Cosponsors

Sponsor

Brandon T. Voas
Democratic • House

Cosponsors

Karen Alzate
Democratic • House
Joshua J. Giraldo
Democratic • House

Roll Call Votes

All Roll Calls

Yes: 144 • No: 0

House vote • 6/16/2025

LEVY & ASSESSMENT OF LOCAL TAXES PASSAGE PASSAGE OF AMENDMENT

Yes: 72 • No: 0