All Roll Calls
Yes: 106 • No: 0
Rhode IslandH83482026 Regular SessionHouseWALLET
AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .
Sponsored By: Alex Marszalkowski (Democratic)
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Bill Overview
Analyzed Economic Effects
34 provisions identified: 30 benefits, 1 costs, 3 mixed.
Aircraft exempt after state fee paid
Aircraft are exempt from local property tax when the owner pays the fee required by § 1-4-6 to the tax administrator. This removes the local tax on that aircraft once the state fee is paid.
Grandfathered Brown officers' tax break
The estates, persons, and families of the Brown University president and professors get up to $10,000 in property tax exemption per officer only if they claimed and used it before and through December 31, 1996. If it was not claimed in that period, no exemption applies.
Household goods and shelters not taxed
Common household items like furniture, clothing, bedding, white goods, and books are exempt from property tax. If you add a fallout shelter or radiation protection that meets Rhode Island Emergency Management standards, up to $1,500 of those improvements is exempt. That work is also treated as meeting building and zoning codes. The shelter exemption equals the lesser of $1,500 or your qualifying improvement cost.
No property tax on home renewables
Renewable energy resources and related equipment used in residential systems are exempt from property tax if placed in service after December 31, 2015. The system must meet the state’s definition of renewable resources.
No property tax on some investments
Bonds and other securities that the U.S. or Rhode Island exempts stay tax-free under state law. Precious metal bullion (melted or refined elemental metal valued by content) is also exempt. Fabricated precious metals made for industrial, professional, or artistic uses are not covered.
Pay boat fee, skip property tax
Your motorboat is exempt from local property tax when you pay the annual fee required by state law. This rule removes the local tax bill on that boat once the fee is paid.
Property tax break for veterans groups
Incorporated veterans organizations get a property tax exemption up to $400,000 on property they use and occupy. In Cranston, the city council may raise the cap to $500,000 by ordinance. The parent body must be incorporated by an act of Congress.
Bristol can grant business property tax breaks
The Bristol town council can approve full or partial property tax exemptions on tangible business or personal property inside Bristol. These exemptions are not automatic and only apply when the council takes formal action to promote business growth.
Lower taxes on factory gear and stock
Manufacturers do not pay property tax on inventory made in Rhode Island, including raw materials, work-in-process, and unsold finished goods (not goods in the maker’s own retail stores). Your business must earn over half of its receipts from manufacturing. Machinery and equipment used for manufacturing, R&D, or quality assurance acquired after December 31, 1974 are exempt. If a machine is used partly for manufacturing, only that share is exempt and you must prove the percentage. Cities and towns may also adopt extra exemptions for certain machines bought after July 1, 1997, but not for firms that relocate within Rhode Island.
Tax breaks for pollution and hydro gear
Property used mainly to control water or air pollution is exempt when it is built to meet federal or state requirements, certified by the DEM director, and run in compliance. Exemptions that last more than 10 years need city or town approval, and facilities must have first started after April 13, 1970. Hydroelectric equipment bought after July 1, 1979 is exempt when used by a dam owner or lessee to generate power. Equipment used mainly to recycle or treat hazardous waste generated by the same company at or next to its facility is also exempt; DEM may issue a certification order and protects trade secrets.
Government and military property untaxed
Property owned by the State of Rhode Island is exempt from local property tax, subject to the noted statutory exception. Land owned by the United States is also exempt. Real estate used only for military purposes by chartered National Guard or naval militia groups approved by the adjutant general is exempt as well.
Religious, charity, and cemetery property exempt
Buildings used only for free public schools or religious worship, plus up to five acres around them, are exempt. Homes and up to one acre (or the zone’s minimum lot size) used by officiating clergy and owned by a religious group are exempt; Charlestown also covers convents, nunneries, and retreat centers. Intangible assets held for charities are exempt when the funds are used for charitable or religious work. Property held by libraries, nonprofit hospitals, and groups aiding the poor, and fraternal groups’ buildings used only for member relief or free education, are exempt. Lots used only as burial grounds are exempt, and cities or towns can authorize exemptions for land held only for open-space conservation; 501(c)(3) youth groups tied to a congressionally chartered organization are also exempt.
Specific nonprofits get property tax breaks
Named nonprofits and parcels are exempt from local property tax. Examples include the Providence Performing Arts Center; the Rhode Island Philharmonic; the Station Fire Memorial site at 211 Cowesett Ave., West Warwick; Mount Saint Charles Academy parcels in Woonsocket; and the New England Wireless and Steam Museum in East Greenwich. It also covers Comprehensive Community Action, Tides Family Services properties, Lucy’s Hearth in Middletown, Habitat for Humanity of Rhode Island—Greater Providence in Providence, the Artic Playhouse in West Warwick, the Contemporary Theatre Company in South Kingstown, Pawtucket Youth Soccer at 52 Plain St., South County Community Action at 415 Tower Hill Rd., and Steere House in Providence.
Tribal and cultural lands get tax relief
The Manissean Tribal Council’s property in New Shoreham is exempt from local property taxes. In Bristol, land held by the Pokanoket Management Group, as trustee of the Pokanoket Tribe Land Trust, is exempt when used directly to conserve natural, cultural, historical, and related resources within ancestral territory. These exemptions apply only to the qualifying lands and uses.
Volunteer fire and ambulance tax break
Incorporated volunteer fire companies and incorporated volunteer ambulance or rescue corps in active service do not pay local property tax on their real estate or equipment. The exemption only applies while the organization is incorporated and active.
Cranston exempts religious groups’ tangible property
Religious organizations located in Cranston do not pay property tax on tangible personal property they own and use only for their religious purposes. The exemption requires ownership by the religious organization and exclusive religious use.
East Providence nonprofits get property tax relief
East Providence exempts property taxes for several named nonprofits. Examples include Foster Forward, the Associated Radio Amateurs at 54 Kelly Avenue, Providence Country Day School parcels, Heritage Harbor Foundation suites at 1445 Wampanoag Trail, American Legion Post 10 at 830 Willet Avenue, the Holy Rosary Band Society at 328 Taunton Avenue, and the Brain Injury Association at 1017 Waterman Avenue. These properties no longer pay local property tax.
Exemptions for named health nonprofits statewide
Ocean State Community Wellness, Inc. is exempt from local property taxes as a qualified tax‑exempt corporation. PROJECT Weber/RENEW also gets a property tax exemption when it qualifies as a 501(c)(3) nonprofit. These exemptions apply to the named organizations’ property as stated.
Health and wellness centers’ property tax relief
WellOne Primary Medical and Dental Care does not pay local tax on its tangible personal property at 35 Village Plaza Way in North Scituate. Friends of Little Compton Wellness Center is exempt from property tax at 115 East Main Road in Little Compton. These exemptions lower operating costs for the named health and wellness sites.
Mount St. Rita property tax exemption in 2025
Beginning December 31, 2025, Mount St. Rita Health Centre is exempt from local property taxes at 15 Summer Brown Road in Cumberland (Assessor’s Plat 48, Lot 7). From that date forward, the listed property does not owe local property tax.
Pawtucket nonprofits get property tax relief
Pawtucket exempts property taxes for certain named nonprofits. The Samaritans at 67 Park Place may get a full or partial exemption as the Pawtucket city council decides. Foster Forward’s property at 16 North Bend Street and the Cape Verdean Museum at 617 Prospect Street are also exempt. These parcels no longer owe local property taxes as described.
Providence health and social service tax relief
Providence exempts property taxes for several health and social service nonprofits. Examples include Providence Community Health Centers; Sojourner House at 386 Smith Street and 1570 Westminster Street; Southside Community Land Trust at 404 Broad Street (non‑commercial use); CODAC at 45 Royal Little Drive; the Center for Southeast Asians at 105 Glenham, 270 Elmwood, and 126 Princeton; and one Providence property of the Rhode Island Public Health Foundation. These named parcels do not pay local property taxes.
Providence schools and culture property tax relief
Providence exempts certain schools and cultural groups from local property tax. Examples include La Salle Academy’s 26.08‑acre parcel (Plat 83 Lot 276); Sophia Academy, San Miguel Education Center, and Community Preparatory School at their listed addresses; the Providence Preservation Society at 24 Meeting Street; and the Rhode Island Business Development Institute at 220 Smith Street. These named parcels no longer owe local property taxes.
Rail station tax break in Pawtucket, Central Falls
Property in Pawtucket and Central Falls that an incorporated railroad authorized by the Rhode Island Public Utilities Commission uses for passenger boarding, disembarking, or to support passenger rail operations is exempt from local property taxes. The exemption only applies to passenger‑service uses and to authorized railroad entities.
Southern Rhode Island nonprofits get property tax relief
Several nonprofits in southern Rhode Island are exempt from local property taxes. Examples include Pet Refuge at 500 Stony Lane (North Kingstown); the Old and Ancient Rowers at 166 Walmsley Lane (North Kingstown); the Wildlife Clinic at 32865 Tower Hill Road (North Kingstown); the Little Compton Game Club at 83 and 88 John Dyer Road; the Little Flower Home at 304 Hooper Street (Tiverton) while it remains a 501(c)(3) domestic nonprofit; and Johnnycake Center parcels in South Kingstown. These named parcels no longer owe local property taxes.
Tax break for manufacturers using renewables
Manufacturers get a property tax exemption for renewable energy resources they use, as defined in state law. The exemption follows the manufacturer machinery and equipment rules in the statute.
Tax break for YMCA and Meeting Street sites
Property tied to acquiring the Providence YMCA Building is exempt from local taxes for Travelers Aid Society of Rhode Island, Union Mall Real Estate Corporation, and related entities formed to make that purchase. Properties on Eddy Street designated for the Meeting Street National Center of Excellence are also exempt for Meeting Street Center, MSC Realty, and related acquisition entities. These exemptions apply only to the listed properties and entities.
Relief for people unable to pay taxes
If a local assessor decides you cannot pay property tax because of poverty or infirmity, your estate is exempt from that tax. In Burrillville and West Greenwich, the exempt amount becomes a lien for five years and is wiped out after five years. The lien becomes due right away if the property is sold, conveyed, or refinanced during those five years. You keep the right to appeal an adverse assessor decision.
College property exempt; Smithfield can bill
Buildings and up to one acre used only for schools, academies, seminaries, or other public charitable institutional purposes are exempt if no profits are shared. In Smithfield, a private nonprofit college or university is billed for the actual police, fire, and rescue costs starting March 1, 2014 unless it signs a memorandum of agreement with the town.
East Providence nonprofits get property tax relief
The law exempts several named nonprofits in East Providence from local property tax. It covers schools, lodges, museums, churches, elder care, and a community action group. Examples include St. Mary Academy — Bay View and United Methodist Elder Care. For Zion Gospel Temple, only the first floor at 90 Leonard Avenue is exempt. East Bay Community Action Program must be a 501(c)(3) to qualify. The relief applies only to property they own in East Providence.
Cities can exempt business equipment
Your city, town, or fire district can vote to create one uniform exemption for tangible personal property, following state and local tax-class rules. In Charlestown, the town council may also exempt tangible business or personal property to promote growth. These local options only apply if your local board formally adopts them.
Tax relief for lighthouse and theater
The Pomham Island lighthouse parcel is tax-exempt if a 501(c)(3) owns it and uses it only as a lighthouse. The Stadium Theatre building in Woonsocket is tax-exempt while the Stadium Theatre Foundation owns it. These exemptions cover the land, buildings, and related personal property.
Tenants taxed in hospital or college space
If a hospital or college leases space to a tenant that is not tax-exempt, the tenant is taxed as if it owned the property. This applies to real and personal property, despite any charter or other law.
New tax valuation rules for for-profit hospitals
In the year a nonprofit hospital becomes for-profit, or a new for-profit hospital opens, the city or town uses the most recent assessor value. The hospital may appeal to the local assessor and then directly to the Rhode Island Superior Court business calendar. In that year, amounts levied and any stabilization-agreement payments tied to the hospital do not count toward the city or town’s maximum tax levy.
Sponsors & Cosponsors
Sponsor
Alex Marszalkowski
Democratic • House
Cosponsors
Mia A. Ackerman
Democratic • House
Brandon T. Voas
Democratic • House
Roll Call Votes
Senate vote • 6/10/2026
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION In Concurrence
Yes: 38 • No: 0
House vote • 4/28/2026
PROPERTY SUBJECT TO TAXATION PASSAGE
Yes: 68 • No: 0
Actions Timeline
Effective without Governor's signature — Chapter 306
6/24/2026GovernorTransmitted to Governor
6/16/2026GovernorSenate passed Sub A in concurrence
6/10/2026SenatePlaced on Senate Calendar (06/10/2026)
6/8/2026SenateCommittee recommends passage of Sub A in concurrence
6/8/2026Scheduled for consideration (06/08/2026)
6/5/2026Referred to Senate Finance
5/1/2026SenateHouse passed Sub A
4/28/2026HousePlaced on House Calendar (04/28/2026)
4/24/2026HouseCommittee recommends passage of Sub A
4/15/2026Proposed Substitute
4/10/2026Scheduled for consideration (04/15/2026)
4/10/2026Committee recommended measure be held for further study
3/31/2026Scheduled for hearing and/or consideration (03/31/2026)
3/27/2026Introduced, referred to House Municipal Government & Housing
3/25/2026House
Bill Text
H8348 - As Introduced
3/25/2026
H8348 - Substitute
3/25/2026
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