# Rhode Island S2036: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island S2036, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session Senate bill sponsored by Linda L. Ujifusa (Democratic); status became law, last action 2026-06-24 (Effective without Governor's signature — Chapter 311); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-S2036-2026 - 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 S2036 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . - Status: became law - Chamber: Senate - Introduced: 2026-01-09 - Last action: 2026-06-24, Effective without Governor's signature — Chapter 311 - Sponsor: Linda L. Ujifusa (Democratic) - Cosponsors: 2 - Touches household money: yes - Roll calls: 3 (174 yes, 3 no in all) - Economic provisions PRIA read: 29 ## Summary No summary available. ## Bill overview: provisions PRIA read - Home renewable energy not taxed: benefit, high. Home renewable energy systems and their equipment are exempt from property tax if placed in service after December 31, 2015. The system must meet the law’s definition of renewable energy resources. - Household goods and shelter work exempt: benefit, high. Household furniture, clothing, bedding, books, and similar items in a normal household are not taxed. Work to add fallout‑shelter protection is exempt up to $1,500 if it meets Rhode Island Emergency Management standards. If an assessor decides a person cannot pay because of poverty or infirmity, th… - No local tax on some investments: benefit, high. Federal or Rhode Island bonds that are exempt by those governments are not subject to local property tax. Precious metal bullion that is melted or refined and valued for its metal content is also not taxed; fabricated items for industrial, professional, or artistic use are not exempt. - No property tax on planes and boats: benefit, high. Aircraft are exempt from local property tax when the owner pays the fee under § 1‑4‑6. Motorboats are exempt when the owner pays the annual fee under § 46‑22‑4. Keep your fees current to keep the exemption. - Property tax relief for veterans groups: benefit, high. Veterans organizations that use and occupy their property can exempt up to $400,000 of value from local property tax. In Cranston, the city council may set the cap up to $500,000. Real estate owned by approved National Guard, naval militia, or similar military organizations is also exempt when used… - Charlestown and Bristol can exempt business property: benefit, high. Charlestown and Bristol can vote to exempt some or all business tangible or personal property from local property tax. Relief applies only if the town council formally authorizes it. Terms and coverage depend on each town’s action. - Charity and community properties not taxed: benefit, high. Intangible assets of charities are exempt when the income or principal is used for their charitable or religious purposes. Land used only for burial is exempt. Property held for incorporated libraries, nonprofit hospitals, and for helping the poor is exempt when used only for that purpose. Fraterna… - Churches, clergy homes, and public schools exempt: benefit, high. Buildings used only for free public schools or for religious worship are not taxed. Their land is exempt up to five acres. Homes owned by a religious group and used by its officiating clergy are exempt up to one acre or the zone’s minimum lot size (whichever is greater). In Charlestown, the exempti… - Government-owned land is tax exempt: benefit, high. Property owned by Rhode Island and land owned by the United States are exempt from local property tax. Local assessors exclude state and federal land from the tax roll. - Clean energy gear for manufacturers tax free: benefit, high. Hydroelectric power equipment bought after July 1, 1979 by a dam owner or lessee is exempt from property tax. Renewable energy resources used by entities that qualify as manufacturers are also exempt. These rules lower ongoing tax costs for qualifying clean‑energy installations. - Factory gear and inventory not taxed: benefit, high. Manufacturers do not pay property tax on in‑state manufactured inventory that is not yet sold, leased, or traded. To count as a manufacturer, more than 50% of your gross receipts must come from in‑state manufacturing. Machinery and equipment used for manufacturing, R&D, or quality checks are exempt… - Housing and community groups get tax relief: benefit, high. Community and housing groups receive local property tax exemptions. Covered nonprofits include Comprehensive Community Action Program; South County Community Action at 415 Tower Hill Road (North Kingstown); Habitat for Humanity of Rhode Island—Greater Providence (properties in Providence); the Cent… - Recycling and pollution control gear exempt: benefit, high. Equipment used mainly to recycle, reuse, or recover materials, or to treat hazardous waste the taxpayer mainly generates at or next to its own facility, is exempt from property tax. You can get a conclusive certification from the DEM director; trade secrets are protected. Pollution‑control faciliti… - Stadium Theatre gets Woonsocket tax break: benefit, high. The Stadium Theatre Performing Arts Centre building in Monument Square, Woonsocket, is exempt from property tax while it is owned by the Stadium Theatre Foundation, a Rhode Island nonprofit. The exemption lasts only as long as that nonprofit owns the building. - Tax breaks for arts and historic sites: benefit, high. The law exempts many named arts and history properties from local property tax. Examples include the Providence Performing Arts Center, the Rhode Island Philharmonic Orchestra and Music School, and the New England Wireless and Steam Museum. It also exempts the Pomham Island lighthouse parcel if a 5… - Tax breaks for East Providence nonprofits: benefit, high. Nonprofit properties in East Providence owned by several named groups do not pay local property tax. This includes St. Mary Academy — Bay View, East Bay Community Action Program (only while it is a 501(c)(3)), Columbus Club groups, Lodge 2337 BPO Elks, St. Andrews Lodge No. 39, United Methodist Eld… - Tax relief for health and wellness nonprofits: benefit, high. Health and wellness nonprofits receive local property tax exemptions. Covered groups include Steere House (Providence), The Providence Community Health Centers, WellOne’s tangible personal property in North Scituate, Friends of Little Compton Wellness Center, CODAC at 45 Royal Little Drive (Provide… - Youth and family nonprofits pay less tax: benefit, high. The law exempts several youth and family service nonprofits from local property tax. A 501(c)(3) youth group tied to a congressionally chartered national group and serving ages 6–17 qualifies. Pawtucket Youth Soccer at 52 Plain Street, Tides Family Services (West Warwick and 242 Dexter Street in Pa… - Cities can exempt business equipment: benefit, medium. A city, town, or fire district can create a local exemption for tangible personal property, like business equipment. The exemption must be set by the local governing body, applied the same way to all that qualify, and follow Rhode Island tax‑classification rules. This lets communities lower these t… - Named nonprofits get property tax exemptions: benefit, medium. Many named nonprofits have their listed properties exempt from local property tax. Examples include American Legion Post 10 (East Providence), Sojourner House (two Providence sites), Foster Forward (Pawtucket), Johnnycake Center Realty (South Kingstown parcels), Cape Verdean Museum (Pawtucket), Lit… - Cranston tax break for religious groups’ property: benefit, medium. In Cranston, tangible personal property owned by a religious organization and used only for its religious purposes is exempt from local property tax. The exemption applies only within Cranston and only to property used exclusively for the organization’s purposes. - Passenger rail facilities pay no property tax: benefit, medium. Property in Central Falls and Pawtucket used to board and drop off passengers and to support passenger rail operations is exempt from local property tax. The property must be acquired or leased by a railroad authorized by the Rhode Island Public Utilities Commission to provide passenger service. Th… - Private schools get local tax relief: benefit, medium. The law exempts specific parcels owned by three private schools from local property tax. Mount Saint Charles Academy (several Woonsocket lots), Providence Country Day School (two East Providence lots), and La Salle Academy’s parcel at 7450 Post Road in North Kingstown are covered. The exemption app… - Tax breaks for animal care and land trusts: benefit, medium. Animal care and land stewardship groups get local tax relief. Pet Refuge at 500 Stony Lane (North Kingstown) and the Wildlife Clinic of Rhode Island at 32865 Tower Hill Road (North Kingstown) are exempt. Southside Community Land Trust’s non‑commercial property at 404 Broad Street (Providence) is ex… - YMCA and Meeting Street tax relief: benefit, medium. The law exempts property tied to two named projects in Providence. Real and personal property of the Travelers Aid Society, Union Mall Real Estate Corporation, and related entities formed to acquire the Providence YMCA Building is exempt. Meeting Street Center, MSC Realty, and related entities form… - Grandfathered Brown officer exemption continues: benefit, low. The estates, persons, and families of the president and professors of Brown University keep up to a $10,000 property exemption per officer only if they claimed and used it before and through December 31, 1996. New claims are not allowed. - Tenants on exempt property pay taxes: cost, medium. If a non‑exempt person or business leases or uses space owned by a tax‑exempt hospital or college, the tenant is taxed as if the owner. The property tax bill shifts to the tenant for the space they occupy. - Nonprofit school property stays tax-free: mixed, high. Buildings and personal property used only for education by nonprofit schools and charities are exempt from property tax. The land under them is exempt up to one acre. No exemption applies if any income or profit is paid to owners or stockholders. In Smithfield, a private nonprofit college is billed… - Tax rules for for-profit hospitals: mixed, medium. When a nonprofit hospital becomes for‑profit or a new for‑profit hospital opens, the assessor sets an initial value as of the most recent assessment date. After that, the most recent full revaluation or update applies. The hospital can appeal locally and directly to the Rhode Island Superior Court… ## Sponsors and cosponsors - Sponsor: Linda L. Ujifusa (Democratic), Senate - Cosponsor: Walter S. Felag Jr. (Democratic), Senate - Cosponsor: Pamela J. Lauria (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-10 | House | PROPERTY SUBJECT TO TAXATION PASSAGE IN CONCURRENCE PASSAGE OF AMENDMENT | pass | 70 | 0 | | | 2026-06-10 | House | PROPERTY SUBJECT TO TAXATION PASSAGE IN CONCURRENCE AS AMENDED | pass | 67 | 3 | | | 2026-05-19 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage | pass | 37 | 0 | | ## Actions (15) - 2026-06-24: Effective without Governor's signature — Chapter 311 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-11: Senate passed Sub A as amended in concurrence (Senate) - 2026-06-11: Placed on Senate Calendar (06/11/2026) (Senate) - 2026-06-10: House passed Sub A as amended (floor amendment) (House) - 2026-06-10: Placed on House Calendar (06/10/2026) (House) - 2026-05-20: Referred to House Municipal Government & Housing (House) - 2026-05-19: Senate passed Sub A (Senate) - 2026-05-13: Placed on Senate Calendar (05/19/2026) (Senate) - 2026-05-12: Committee recommends passage of Sub A - 2026-05-11: Proposed Substitute - 2026-05-08: Scheduled for consideration (05/12/2026) - 2026-03-05: Committee recommended measure be held for further study - 2026-02-27: Scheduled for hearing and/or consideration (03/05/2026) - 2026-01-09: Introduced, referred to Senate Housing and Municipal Government (Senate) ## Bill text - S2036 - As Introduced, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036.pdf) - S2036 - Substitute, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036A.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036A.pdf) - S2036 - Substitute As Amended, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036Aaa.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036Aaa.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 - [S2036 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036.htm) - [S2036 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036.pdf) - [S2036 - Substitute (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036A.htm) - [S2036 - Substitute (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036A.pdf) - [S2036 - Substitute As Amended (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036Aaa.htm) - [S2036 - Substitute As Amended (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2036Aaa.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-S2036-2026 (as of 2026-11-01).