All Roll Calls
Yes: 102 • No: 7
Rhode IslandH73732026 Regular SessionHouseWALLET
AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .
Sponsored By: Leonela Felix (Democratic)
Became Law
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Bill Overview
Analyzed Economic Effects
25 provisions identified: 23 benefits, 0 costs, 2 mixed.
Bullion is exempt from property tax
Precious metal bullion is not subject to local property tax. Bullion means metal refined so its value is the metal content, not the shape. Fabricated precious metal made for industrial, professional, or artistic uses is not exempt.
Motorboats exempt if annual fee is paid
Your motorboat is exempt from local property tax if you pay the annual state motorboat fee. The boat must meet the legal definition of a motorboat. If you do not pay the fee, the exemption does not apply.
No property tax on home renewables
Home renewable energy systems installed after December 31, 2015 are exempt from local property tax. The exemption covers qualifying renewable energy resources and related equipment used in a residence. Only systems that meet the state’s renewable energy definition and placed in service after that date qualify.
Bristol can exempt business equipment
The Bristol town council can vote to exempt some or all business tangible or personal property from local tax. Any break must be approved by the council and follow local tax class rules. This can lower costs for eligible businesses in Bristol.
Cranston religious groups get property tax break
Religious organizations in Cranston do not pay property tax on tangible personal property they own and use only for their religious purposes. The exemption applies to items used exclusively by the religious organization.
East Providence nonprofit properties tax exempt
East Providence exempts named nonprofit parcels from property tax. The American Legion Post 10 parcel at 830 Willet Avenue, the Holy Rosary Band Society at 328 Taunton Avenue, and the Brain Injury Association at 1017 Waterman Avenue are covered. Each exemption applies only to the listed parcel and ownership conditions in the law.
Passenger rail facilities exempt in two cities
Property in Central Falls and Pawtucket used to board passengers or support passenger rail service is exempt from local property tax. The rail company must be incorporated and authorized by the Rhode Island Public Utilities Commission to run passenger service. The exemption applies to real and tangible personal property used for those passenger operations.
Pawtucket nonprofit properties are tax exempt
Pawtucket exempts listed nonprofit properties. Foster Forward and the Cape Verdean Museum Exhibit are exempt at their identified parcels. The Blackstone Valley Advocacy Center is exempt at 727 Central Avenue and 1202 Newport Avenue, and on other property it owns in Pawtucket. Exemptions apply only to the named parcels and that organization’s property in the city.
Providence health and social nonprofits exempt
Providence exempts property for several named health and social service nonprofits. Examples include The Providence Community Health Centers, Sojourner House, CODAC, the Center for Southeast Asians, and the Rhode Island Public Health Foundation. PROJECT Weber/RENEW is exempt if it remains a 501(c)(3). Southside Community Land Trust’s non‑commercial parcel at 404 Broad Street is also exempt. These exemptions apply only to the listed organizations and parcels named in the law.
Providence schools and culture sites exempt
Providence exempts property for listed schools and cultural groups. La Salle Academy and three nonprofit schools (Sophia Academy, San Miguel Education Center, and Community Preparatory School) are covered at their addresses. The Providence Performing Arts Center and the Providence Preservation Society are exempt. Travelers Aid Society and related entities tied to the Providence YMCA Building, and the Rhode Island Business Development Institute, are also exempt. These exemptions apply only to the named sites and parcels.
South County and East Bay nonprofits exempt
Several nonprofits in South County and the East Bay have parcel‑level property tax exemptions. Examples include Johnnycake Center parcels in South Kingstown; the Old and Ancient Rowers Society and the Wildlife Clinic in North Kingstown; Little Flower Home in Tiverton (only while it remains a 501(c)(3)); and Friends of Little Compton Wellness Center and the Little Compton Game Club. Pokanoket Tribe Land Trust properties in Bristol are exempt when directly used for cultural and environmental preservation. The Manissean Tribal Council in New Shoreham and WellOne’s tangible property in North Scituate are also exempt. Each exemption applies only to the named parcels and conditions in the law.
Barrington Columbus Club tax exemption
The Columbus Club of Barrington does not pay local property tax on its real and personal property. The exemption applies only to that named nonprofit.
Cities can grant local tax breaks
Local governments can create uniform exemptions for tangible personal property by a formal vote. Charlestown’s town council may also exempt some business or personal property to support growth. City and town councils may exempt property used only for conservation by qualifying land trusts and conservation nonprofits. All local exemptions must follow state and local tax-class rules.
East Greenwich museum and South Kingstown theatre exempt
Two arts venues do not pay local property tax. The New England Wireless and Steam Museum’s parcel at 1300 Frenchtown Road in East Greenwich is exempt if the museum is a 501(c)(3). The Contemporary Theatre Company’s property at 321 Main Street in South Kingstown is exempt if it is a 501(c)(3). These breaks apply only to the named owners and parcels.
East Providence fraternal and faith exemptions
Fraternal and faith-based groups in East Providence do not pay local property tax on their buildings. The law covers the Columbus Club of East Providence, Lodge 2337 BPO Elks, and St. Andrews Lodge No. 39. It exempts United Methodist Elder Care properties in the city. It also exempts only the first-floor space at 90 Leonard Avenue owned by Zion Gospel Temple. These breaks apply only while the named groups own the properties.
East Providence nonprofit property tax breaks
Several East Providence nonprofits do not pay local property tax. Covered sites include St. Mary Academy — Bay View and Providence Country Day School. The Cape Verdean Museum and the Associated Radio Amateurs at 54 Kelly Avenue are covered. Heritage Harbor Foundation suites at 1445 Wampanoag Trail and Foster Forward’s city properties are covered. A Pomham Island lighthouse parcel is exempt only if a 501(c)(3) owns it and uses it only as a lighthouse. These breaks apply only to the named owners and addresses.
Lower taxes on factory energy equipment
Manufacturers do not pay property tax on qualifying renewable energy resources they use in production. Hydroelectric generation equipment bought after July 1, 1979 and used by a dam owner or lessee to make power is also exempt. Equipment used mainly to recycle, reuse, recover materials, or treat hazardous waste is exempt if the waste is mainly from the same business and the gear is at or next to the generating site. A certification order from the Department of Environmental Management proves a business qualifies.
Lucy’s Hearth property tax exemption
Lucy’s Hearth’s property in Middletown is exempt from local property tax. The exemption applies only to that nonprofit’s property in the town.
North Kingstown nonprofit property tax relief
Three North Kingstown sites are exempt from local property tax. Pet Refuge at 500 Stony Lane is exempt. South County Community Action’s property at 415 Tower Hill Road is exempt if it is a 501(c)(3). Ocean State Community Wellness’s parcel at 7450 Post Road (plat 7108, lot 83) is exempt if it is a 501(c)(3). These exemptions apply only to the listed owners and parcels.
Providence nonprofits get property tax relief
Three Providence nonprofits do not pay local property tax on named properties. Meeting Street Center and related entities are exempt for the National Center of Excellence properties on Eddy Street. Habitat for Humanity of Rhode Island—Greater Providence properties in the city are exempt. Steere House’s Providence properties are exempt. Each exemption applies only to the named owner and property.
Statewide tax relief for charities and youth
The law exempts property of some statewide nonprofits. East Bay Community Action Program and Comprehensive Community Action Program are exempt if they are 501(c)(3) groups. The Rhode Island Philharmonic Orchestra and Music School is exempt if it is a 501(c)(3). Youth groups are exempt if they are 501(c)(3), tied to a congressionally chartered national group, and serve children ages 6 to 17. These breaks apply only when the groups meet those rules.
West Warwick nonprofits’ property tax relief
West Warwick exempts key nonprofit properties from local tax. The Arctic Playhouse at 1249 Main Street and the Station Fire Memorial site at 211 Cowesett Avenue are exempt. Tides Family Services’ properties in West Warwick are exempt, and its parcel at 242 Dexter Street in Pawtucket is also exempt. These breaks apply only to the named owners and parcels.
Woonsocket school and theatre exemptions
Two Woonsocket properties are exempt from local property tax. The Stadium Theatre Foundation’s theatre building and its personal property are exempt while the foundation owns it. Mount Saint Charles Academy’s listed assessor parcels are exempt. These breaks apply only to the owners and parcels named in the law.
New valuation rules for for-profit hospitals
Cities and towns must tax for‑profit hospital real estate using the municipality’s most recent full revaluation. When a nonprofit hospital converts to for‑profit or a new for‑profit opens, the assessor sets the initial value as of the most recent assessment date. The hospital can appeal locally and directly to Superior Court. In the conversion year, only the levy tied to the hospital and any stabilization payments do not count toward the town’s maximum tax levy.
Pawtucket youth and crisis nonprofits relief
Pawtucket Youth Soccer’s property at 52 Plain Street is exempt from local property tax. The Samaritans, Inc. at 67 Park Place may receive an exemption, but the city council decides how much. These changes apply only to the named owners and addresses.
Sponsors & Cosponsors
Sponsor
Leonela Felix
Democratic • House
Cosponsors
Cherie L. Cruz
Democratic • House
Jenni A. Furtado
Democratic • House
Katherine S. Kazarian
Democratic • House
Mary Messier
Democratic • House
Brandon C. Potter
Democratic • House
Mary Ann Shallcross Smith
Democratic • House
Tina L. Spears
Democratic • House
Jennifer A. Stewart
Democratic • House
Teresa A. Tanzi
Democratic • House
Roll Call Votes
Senate vote • 6/11/2026
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION In Concurrence
Yes: 37 • No: 0
House vote • 3/3/2026
PROPERTY SUBJECT TO TAXATION PASSAGE
Yes: 65 • No: 7
Actions Timeline
Effective without Governor's signature — Chapter 308
6/24/2026GovernorTransmitted to Governor
6/16/2026GovernorSenate passed in concurrence
6/11/2026SenatePlaced on Senate Calendar (06/11/2026)
6/11/2026SenateCommittee recommends passage in concurrence
6/11/2026Scheduled for consideration (06/11/2026)
6/9/2026Meeting postponed (05/21/2026)
5/20/2026Scheduled for consideration
5/15/2026Referred to Senate Housing and Municipal Government
3/13/2026SenateHouse read and passed
3/3/2026HousePlaced on House Calendar (03/03/2026)
2/27/2026HouseCommittee recommends passage
2/26/2026Scheduled for consideration (02/26/2026)
2/19/2026Committee recommended measure be held for further study
2/3/2026Scheduled for hearing and/or consideration (02/03/2026)
1/30/2026Introduced, referred to House Municipal Government & Housing
1/28/2026House
Bill Text
H7373 - As Introduced
1/28/2026
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