# Rhode Island H8348: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island H8348, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session House bill sponsored by Alex Marszalkowski (Democratic); status became law, last action 2026-06-24 (Effective without Governor's signature — Chapter 306); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-H8348-2026 - 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 H8348 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . - Status: became law - Chamber: House - Introduced: 2026-03-25 - Last action: 2026-06-24, Effective without Governor's signature — Chapter 306 - Sponsor: Alex Marszalkowski (Democratic) - Cosponsors: 2 - Touches household money: yes - Roll calls: 2 (106 yes, 0 no in all) - Economic provisions PRIA read: 34 ## Summary No summary available. ## Bill overview: provisions PRIA read - Aircraft exempt after state fee paid: benefit, high. 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: benefit, high. 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: benefit, high. 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 meet… - No property tax on home renewables: benefit, high. 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: benefit, high. 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: benefit, high. 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: benefit, high. 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: benefit, high. 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: benefit, high. 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 manufactu… - Tax breaks for pollution and hydro gear: benefit, high. 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, 1… - Government and military property untaxed: benefit, high. 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 i… - Religious, charity, and cemetery property exempt: benefit, high. 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 c… - Specific nonprofits get property tax breaks: benefit, high. 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… - Tribal and cultural lands get tax relief: benefit, high. 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 an… - Volunteer fire and ambulance tax break: benefit, high. 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: benefit, high. 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: benefit, high. 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… - Exemptions for named health nonprofits statewide: benefit, high. 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: benefit, high. 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 n… - Mount St. Rita property tax exemption in 2025: benefit, high. 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: benefit, high. 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 parce… - Providence health and social service tax relief: benefit, high. 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 Littl… - Providence schools and culture property tax relief: benefit, high. 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… - Rail station tax break in Pawtucket, Central Falls: benefit, high. 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 us… - Southern Rhode Island nonprofits get property tax relief: benefit, high. 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 Ga… - Tax break for manufacturers using renewables: benefit, high. 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: benefit, high. 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 Excelle… - East Providence nonprofits get property tax relief: benefit, medium. 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… - Cities can exempt business equipment: benefit, low. 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 loc… - Tax relief for lighthouse and theater: benefit, low. 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: cost, low. 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. - Relief for people unable to pay taxes: mixed, high. 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 sol… - College property exempt; Smithfield can bill: mixed, high. 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 u… - New tax valuation rules for for-profit hospitals: mixed, low. 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 s… ## Sponsors and cosponsors - Sponsor: Alex Marszalkowski (Democratic), House - Cosponsor: Mia A. Ackerman (Democratic), House - Cosponsor: Brandon T. Voas (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-10 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION In Concurrence | pass | 38 | 0 | | | 2026-04-28 | House | PROPERTY SUBJECT TO TAXATION PASSAGE | pass | 68 | 0 | | ## Actions (15) - 2026-06-24: Effective without Governor's signature — Chapter 306 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-10: Senate passed Sub A in concurrence (Senate) - 2026-06-08: Placed on Senate Calendar (06/10/2026) (Senate) - 2026-06-08: Committee recommends passage of Sub A in concurrence - 2026-06-05: Scheduled for consideration (06/08/2026) - 2026-05-01: Referred to Senate Finance (Senate) - 2026-04-28: House passed Sub A (House) - 2026-04-24: Placed on House Calendar (04/28/2026) (House) - 2026-04-15: Committee recommends passage of Sub A - 2026-04-10: Proposed Substitute - 2026-04-10: Scheduled for consideration (04/15/2026) - 2026-03-31: Committee recommended measure be held for further study - 2026-03-27: Scheduled for hearing and/or consideration (03/31/2026) - 2026-03-25: Introduced, referred to House Municipal Government & Housing (House) ## Bill text - H8348 - As Introduced, 2026-03-25: [HTML](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348.htm), [PDF](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348.pdf) - H8348 - Substitute, 2026-03-25: [HTML](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348A.htm), [PDF](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348A.pdf) ## Related bills - H8605: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS . (became law) - H8580: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT . (became law) - H8586: AN ACT RELATING TO HIGHWAYS -- RHODE ISLAND TURNPIKE AND BRIDGE AUTHORITY . (became law) - H8525: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES . (became law) - H8506: AN ACT RELATING TO TOWNS AND CITIES -- RELATING TO CENTRAL FALLS PENSION PLAN . (became law) - H8437: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) ## Sources - [H8348 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348.htm) - [H8348 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348.pdf) - [H8348 - Substitute (HTML)](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348A.htm) - [H8348 - Substitute (PDF)](https://webserver.rilegislature.gov/BillText26/HouseText26/H8348A.pdf) ## Related - [H8605: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS .](https://policyrisk.com/state-bill/RI-H8605-2026) - [H8580: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT .](https://policyrisk.com/state-bill/RI-H8580-2026) - [H8586: AN ACT RELATING TO HIGHWAYS -- RHODE ISLAND TURNPIKE AND BRIDGE AUTHORITY .](https://policyrisk.com/state-bill/RI-H8586-2026) - [H8525: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES .](https://policyrisk.com/state-bill/RI-H8525-2026) - [H8506: AN ACT RELATING TO TOWNS AND CITIES -- RELATING TO CENTRAL FALLS PENSION PLAN .](https://policyrisk.com/state-bill/RI-H8506-2026) - [H8437: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-H8437-2026) - [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-H8348-2026 (as of 2026-11-01).