# Rhode Island H7046: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island H7046, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session House bill sponsored by Susan R. Donovan (Democratic); status became law, last action 2026-06-24 (Effective without Governor's signature — Chapter 312) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-H7046-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Rhode Island H7046 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . - Status: became law - Chamber: House - Introduced: 2026-01-09 - Last action: 2026-06-24, Effective without Governor's signature — Chapter 312 - Sponsor: Susan R. Donovan (Democratic) - Cosponsors: 1 - Touches household money: no - Roll calls: 2 (105 yes, 1 no in all) - Economic provisions PRIA read: 18 ## Summary No summary available. ## Bill overview: provisions PRIA read - Home goods and renewables stay untaxed: benefit, high. Normal household items like furniture, clothing, bedding, white goods, and books are exempt from property tax. Residential renewable energy equipment placed in service after December 31, 2015, is also tax‑exempt. Up to $1,500 of fallout‑protection home improvements are exempt if they meet Rhode Isl… - Legacy $10,000 break at Brown: benefit, high. An exemption of up to $10,000 applies to the estates, persons, and families of the president and professors of Brown University, but only for those who claimed and used this exemption through December 31, 1996. The cap is $10,000 per officer. No new users qualify beyond that prior‑use rule. - Motorboats skip property tax with fee: benefit, high. Motorboats are exempt from local property tax when the annual state fee in §46-22-4 is paid. Pay the fee, and you owe no local property tax on the boat. - Tax breaks for aircraft and bullion: benefit, high. Aircraft are exempt from property tax when the owner pays the required annual fee under § 1‑4‑6. Precious‑metal bullion is exempt when value depends on metal content, not form; fabricated metal for specific uses is not exempt. U.S. and Rhode Island tax‑exempt government bonds remain untaxed under t… - Bristol and Charlestown business tax option: benefit, high. Bristol and Charlestown can, by formal town council vote, exempt all or part of business tangible or personal property from local tax. These local options only apply if the council adopts them. When adopted, eligible local businesses pay less in property tax on their tangible property. - Nonprofit, school, and public land exemptions: benefit, high. State‑owned and U.S.‑owned land is tax‑exempt. Free public schools and houses of worship, plus up to five acres around them, and clergy homes (up to one acre or the zoning minimum) are exempt when used only for that purpose. Nonprofit schools and incorporated charities, burial grounds, libraries, n… - Targeted exemptions for named nonprofits: benefit, high. Several named nonprofits and cultural sites are exempt from property tax, including the Providence Performing Arts Center, Meeting Street Center, the Stadium Theatre, and St. Mary Academy — Bay View. East Bay Community Action and some clubs and lodges in East Providence are also exempt, as are enti… - Property tax break for manufacturers’ renewables: benefit, high. Manufacturers do not pay local property tax on qualifying renewable energy resources defined in §39-26-5 when used in manufacturing. This lowers the cost of adding renewable systems at factories. - Tax breaks for manufacturers' machinery: benefit, high. The law exempts manufacturing machinery and equipment used only in manufacturing, R&D, or quality checks if acquired or used after December 31, 1974. If equipment has mixed use, the manufacturing share is exempt, and the business must prove the percentage. It defines who counts as a manufacturer an… - Tax relief for pollution and energy gear: benefit, high. Property used mainly to control air or water pollution is tax‑exempt when it meets federal or state requirements and is approved by the DEM director. Exemptions longer than 10 years need city or town approval. Hydroelectric generation equipment bought after July 1, 1979, is exempt when used at a da… - East Providence tax breaks for named nonprofits: benefit, medium. The law exempts property owned by specific nonprofits in East Providence from local property tax. Examples include St. Andrews Lodge No. 39, United Methodist Elder Care, Zion Gospel Temple’s first floor at 90 Leonard Ave, the Cape Verdean Museum, Foster Forward, the Associated Radio Amateurs at 54… - Property tax break for youth groups: benefit, medium. Qualified 501(c)(3) youth groups that are tied to a congressionally chartered national organization do not pay property tax. They must be in good standing, follow the national group’s standards, and run programs for kids ages 6 to 17. - Tax exemptions for arts and education nonprofits: benefit, medium. The law exempts property for several named arts, culture, and education nonprofits. Examples include the RI Philharmonic Orchestra and Music School, the New England Wireless & Steam Museum (1300 Frenchtown Rd), Mount Saint Charles Academy (listed lots), the Contemporary Theatre Company (321 Main St… - Tax exemptions for social service nonprofits: benefit, medium. The law exempts property for several named social service, health, and animal‑welfare nonprofits. Examples include Comprehensive Community Action Program; South County Community Action (415 Tower Hill Rd); Steere House in Providence; Tides Family Services in West Warwick and at 242 Dexter St, Pawtu… - Towns can exempt business equipment: benefit, medium. Cities, towns, and fire districts can vote to exempt tangible personal property, like business equipment, from local property tax. The exemption must be applied the same way for everyone and follow local tax class rules and §44-5-2412.2.25. This can lower local tax bills for businesses in places th… - Non‑exempt tenants pay tax on exempt property: cost, medium. Property that is exempt by charter stays exempt for the owner. But if a non‑exempt tenant leases or uses it, that tenant is taxed as if the owner. Parent companies, operators, managers, or subsidiaries can be liable for the tax. - Hardship property tax relief with lien: mixed, high. Local assessors can exempt the estate of a person who cannot pay property tax because of infirmity or poverty. In Burrillville and West Greenwich, the unpaid tax becomes a five‑year lien that is erased at the end of five years. If the property is sold, conveyed, or refinanced during those five year… - New valuation rules for for‑profit hospitals: mixed, medium. Towns value for‑profit hospital property using the most recent full revaluation or statistical update. When a nonprofit hospital converts or a new for‑profit starts, the assessor sets an initial value as of the most recent assessment date. Hospitals can appeal locally and then directly to Rhode Isl… ## Sponsors and cosponsors - Sponsor: Susan R. Donovan (Democratic), House - Cosponsor: June Speakman (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-11 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION In Concurrence | pass | 37 | 0 | | | 2026-02-03 | House | PROPERTY SUBJECT TO TAXATION PASSAGE | pass | 68 | 1 | | ## Actions (16) - 2026-06-24: Effective without Governor's signature — Chapter 312 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-11: Senate passed in concurrence (Senate) - 2026-06-11: Placed on Senate Calendar (06/11/2026) (Senate) - 2026-06-11: Committee recommends passage in concurrence - 2026-06-09: Scheduled for consideration (06/11/2026) - 2026-05-20: Meeting postponed (05/21/2026) - 2026-05-15: Scheduled for consideration - 2026-02-06: Referred to Senate Housing and Municipal Government (Senate) - 2026-02-03: House read and passed (House) - 2026-01-30: Placed on House Calendar (02/03/2026) (House) - 2026-01-27: Committee recommends passage - 2026-01-23: Scheduled for consideration (01/27/2026) - 2026-01-20: Committee recommended measure be held for further study - 2026-01-16: Scheduled for hearing and/or consideration (01/20/2026) - 2026-01-09: Introduced, referred to House Municipal Government & Housing (House) ## Bill text - H7046 - As Introduced, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/HouseText26/H7046.htm), [PDF](https://webserver.rilegislature.gov/BillText26/HouseText26/H7046.pdf) ## Related bills - S3363: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) - S3353: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS . (became law) - S3337: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) - S3315: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES . (became law) - S3333: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT . (became law) - S3293: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) ## Sources - [H7046 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/HouseText26/H7046.htm) - [H7046 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/HouseText26/H7046.pdf) ## Related - [S3363: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-S3363-2026) - [S3353: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS .](https://policyrisk.com/state-bill/RI-S3353-2026) - [S3337: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-S3337-2026) - [S3315: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES .](https://policyrisk.com/state-bill/RI-S3315-2026) - [S3333: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT .](https://policyrisk.com/state-bill/RI-S3333-2026) - [S3293: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-S3293-2026) - [Rhode Island bills](https://policyrisk.com/states/rhode-island/bills) - [Rhode Island state hub](https://policyrisk.com/states/rhode-island) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/RI-H7046-2026 (as of 2026-11-01).