# Rhode Island S2039: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island S2039, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session Senate bill sponsored by Meghan E. Kallman (Democratic); status became law, last action 2026-06-24 (Effective without Governor's signature — Chapter 347) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-S2039-2026 - 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 S2039 - 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 347 - Sponsor: Meghan E. Kallman (Democratic) - Cosponsors: 0 - Touches household money: no - Roll calls: 2 (75 yes, 1 no in all) - Economic provisions PRIA read: 23 ## Summary No summary available. ## Bill overview: provisions PRIA read - Legacy $10,000 break for some Brown officers: benefit, high. Estates, persons, and families of the president and professors of Brown University are exempt up to $10,000 per officer. This only applies if the officer claimed and used the exemption before and for a period ending on or after December 31, 1996. - No property tax on bullion: benefit, high. Precious metal bullion valued for its metal content is not taxed as property. This does not cover fabricated metals made into products for industrial, professional, or artistic use. - No property tax on registered boats: benefit, high. Your motorboat is exempt from property tax when you pay the annual state fee required by § 46-22-4. This applies to motorboats as defined in § 46-22-2. - No tax on household goods and home solar: benefit, high. Household furniture, clothing, bedding, books, and similar home items are not taxed. If you add a qualifying fallout shelter, up to $1,500 of the improvement is exempt when it meets state shelter standards. Home renewable energy equipment placed in service after December 31, 2015 is also exempt fro… - Pay aircraft fee, skip property tax: benefit, high. Your aircraft is not taxed as property when you pay the fee required by § 1‑4‑6 to the tax administrator. Paying that fee is the condition for the exemption. - Property tax relief for the infirm or poor: benefit, high. If local assessors find you cannot pay property tax because of infirmity or poverty, your estate is exempt. In Burrillville and West Greenwich, the tax becomes a lien for five years. After five years it is removed, unless you sell, convey, or refinance during that time. If that happens, the lien is… - Tax‑exempt government bonds stay untaxed: benefit, high. Bonds and other securities that the U.S. or Rhode Island label as tax‑exempt are not taxed by the state. Holders of those government tax‑exempt bonds do not owe state tax on them. - Charlestown can exempt business property: benefit, high. Charlestown may grant whole or partial property tax exemptions for business tangible or personal property in town. The town council must approve the exemption. There is no set end date in the law. - Cities may exempt open‑space land groups: benefit, high. A city or town council can approve a property tax exemption for land owned, held in trust, or leased by a qualifying open‑space conservation group. The property must be used only to conserve open space. The exemption takes effect only if the local council authorizes it. - No local tax on government and burial land: benefit, high. State‑owned property is not taxed by cities and towns. Federal lands are also off local tax rolls. Property used only for military purposes by certain approved military organizations is exempt. Land used only for burial grounds is exempt. - Relief for veterans, fraternal, volunteer groups: benefit, high. Veterans’ organizations get up to $400,000 of property exempt from tax. In Cranston, the city council can raise that to $500,000. Fraternal groups are exempt when they use all net income for listed charitable purposes and use the property for those activities. Volunteer fire, ambulance, and rescue… - Tax breaks for schools, churches, and charities: benefit, high. Places of worship and free public schools, and up to five acres around them, are exempt while used only for those purposes. Clergy homes owned by a religious group are exempt up to one acre or the zoning minimum, whichever is bigger. Property of qualifying schools and public charities is exempt whe… - Tax exemptions for named Rhode Island nonprofits: benefit, high. The law exempts real and personal property for several named nonprofits and parcels. Examples include the Providence Performing Arts Center; Rhode Island Philharmonic; Station Fire Memorial at 211 Cowesett Ave., West Warwick; Pawtucket Youth Soccer at 52 Plain St.; New England Wireless and Steam Mu… - East Providence nonprofit property tax breaks: benefit, high. The law exempts many East Providence nonprofit properties from local property tax. Examples include Providence Country Day School, St. Mary Academy — Bay View, Heritage Harbor Foundation, Foster Forward, and the amateur radio club at 54 Kelly Avenue. It also covers the Columbus Clubs, Elks Lodge 23… - Providence nonprofit property tax exemptions: benefit, high. AS220’s listed Empire Street and Washington Street parcels in Providence are exempt from local property tax. Habitat for Humanity of Rhode Island — Greater Providence is exempt on property it owns in Providence. Travelers Aid Society of Rhode Island, Union Mall Real Estate Corporation, and related… - Tax break for manufacturers’ renewables: benefit, high. Renewable energy resources defined in § 39-26-5 are exempt from tax when used by a manufacturer that meets the law’s definition. The exemption applies as outlined in the manufacturing rules in subsection (a). This lowers tax costs for qualifying manufacturers that use renewable resources. - Tax break for youth service groups: benefit, high. A 501(c)(3) that is affiliated and in good standing with a national, congressionally chartered organization is exempt from property tax if it runs programs for kids ages 6–17. The group must provide recreational, educational, and character‑building activities. The exemption covers the group’s real… - Tax breaks for manufacturers’ inventory and equipment: benefit, high. Manufacturers do not pay property tax on qualifying in‑state inventory they still own. Machinery and equipment used for manufacturing after December 31, 1974 are exempt for the share used for manufacturing, research, or quality control. You must show the percent of qualifying use. For some items bo… - Tax relief for community nonprofits: benefit, high. The law exempts property for several named nonprofits across Rhode Island. Examples include Lucy’s Hearth in Middletown; the Artic Playhouse in West Warwick; the Contemporary Theatre Company in South Kingstown (must be a 501(c)(3)); Pet Refuge at 500 Stony Lane in North Kingstown; and Ocean State C… - Tax relief for pollution, recycling, and hydro gear: benefit, high. Certified water and air pollution‑control facilities are exempt while properly operated; if an exemption would last over 10 years, the city or town must approve it. This covers facilities first placed in operation after April 13, 1970. Hydroelectric generation equipment bought after July 1, 1979 an… - Local tax breaks for business equipment: benefit, medium. Bristol’s town council can exempt some or all tangible business or personal property to promote growth. Any Rhode Island city, town, or fire district can also create a uniform tangible personal property exemption that follows local tax classification rules and § 44-5-3012.2. Where adopted, business… - Tenants on hospital or college property pay tax: cost, medium. If a hospital or college property that is usually exempt is leased or used by a non‑exempt tenant, the tenant pays the property tax. The tenant is treated as the owner for tax purposes. This shifts the tax from the exempt institution to the private occupant. - New tax rules for for-profit hospitals: mixed, medium. Cities and towns value for-profit hospital real property using the most recent full revaluation or statistical update. In the year a nonprofit converts to for-profit, or a new for-profit facility starts, the assessor sets the initial assessed value as of the most recent assessment date. Owners can… ## Sponsors and cosponsors - Sponsor: Meghan E. Kallman (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-10 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Approval of Amendment Passage | pass | 37 | 1 | | | 2026-06-10 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage as Amended Passage | pass | 38 | 0 | | ## Actions (12) - 2026-06-24: Effective without Governor's signature — Chapter 347 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-11: House passed Sub A as amended in concurrence (House) - 2026-06-10: Placed on House Calendar (06/11/2026) (House) - 2026-06-10: Senate passed Sub A as amended (floor amendment) (Senate) - 2026-06-09: Placed on Senate Calendar (06/10/2026) (Senate) - 2026-06-09: Committee recommends passage of Sub A - 2026-06-08: Proposed Substitute - 2026-06-05: Scheduled for consideration (06/09/2026) - 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 - S2039 - As Introduced, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039.pdf) - S2039 - Substitute, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039A.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039A.pdf) - S2039 - Substitute As Amended, 2026-01-09: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039Aaa.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039Aaa.pdf) ## Related bills - H8605: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS . (became law) - H8586: AN ACT RELATING TO HIGHWAYS -- RHODE ISLAND TURNPIKE AND BRIDGE AUTHORITY . (became law) - H8580: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT . (became law) - H8506: AN ACT RELATING TO TOWNS AND CITIES -- RELATING TO CENTRAL FALLS PENSION PLAN . (became law) - H8525: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES . (became law) - H8437: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) ## Sources - [S2039 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039.htm) - [S2039 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039.pdf) - [S2039 - Substitute (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039A.htm) - [S2039 - Substitute (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039A.pdf) - [S2039 - Substitute As Amended (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039Aaa.htm) - [S2039 - Substitute As Amended (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2039Aaa.pdf) ## Related - [H8605: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS .](https://policyrisk.com/state-bill/RI-H8605-2026) - [H8586: AN ACT RELATING TO HIGHWAYS -- RHODE ISLAND TURNPIKE AND BRIDGE AUTHORITY .](https://policyrisk.com/state-bill/RI-H8586-2026) - [H8580: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT .](https://policyrisk.com/state-bill/RI-H8580-2026) - [H8506: AN ACT RELATING TO TOWNS AND CITIES -- RELATING TO CENTRAL FALLS PENSION PLAN .](https://policyrisk.com/state-bill/RI-H8506-2026) - [H8525: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES .](https://policyrisk.com/state-bill/RI-H8525-2026) - [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-S2039-2026 (as of 2026-11-01).