# Rhode Island S2073: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island S2073, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session Senate bill sponsored by Samuel W. Bell (Democratic); status became law, last action 2026-06-24 (Effective without Governor's signature — Chapter 309) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-S2073-2026 - 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 S2073 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . - Status: became law - Chamber: Senate - Introduced: 2026-01-16 - Last action: 2026-06-24, Effective without Governor's signature — Chapter 309 - Sponsor: Samuel W. Bell (Democratic) - Cosponsors: 0 - Touches household money: no - Roll calls: 2 (74 yes, 0 no in all) - Economic provisions PRIA read: 26 ## Summary No summary available. ## Bill overview: provisions PRIA read - Grandfathered $10,000 exemption for Brown officers: benefit, high. Estates, persons, and families of the president and professors of Brown University get up to $10,000 in property tax exemption per officer. This applies only if the exemption was claimed and used for a period ending on or after December 31, 1996. - Property tax relief for estates in hardship: benefit, medium. If a decedent could not pay property taxes because of poverty or infirmity, the estate is exempt from the tax. In Burrillville and West Greenwich, the tax becomes a lien for five years and is abated after five years unless the property is sold, conveyed, or the debt is refinanced. Appeals follow th… - Exemptions for schools, churches, libraries, charities: benefit, medium. Buildings for free public schools and religious worship, plus up to five acres of land, are tax‑exempt when used only for those purposes. Buildings and personal property of schools and public charities are exempt, and up to one acre around them, but not if any profits go to owners or stockholders.… - Tax breaks for veterans, military, and fraternal groups: benefit, medium. An incorporated veterans group’s property is exempt up to $400,000 if it is actually used and occupied by the group. In Cranston, the city council can raise that limit to $500,000 by ordinance. Property of military organizations approved by the adjutant general is exempt when used only for military… - Tax relief for conservation land and pollution controls: benefit, medium. With city or town approval, property owned by open‑space conservation groups is exempt when used only for conservation. Pollution‑control facilities for water or air that meet federal or state requirements are exempt if the environmental agency certifies them and they are operated under that order.… - Manufacturers and clean equipment tax breaks: benefit, medium. Manufacturers do not pay local property tax on in‑state inventory that is unsold; retail store inventory is not exempt. Machinery and equipment bought or used after December 31, 1974 are exempt when used only for making products, research, or quality checks; mixed use is prorated and the manufactur… - Lower local taxes on boats and shelters: benefit, low. If you pay the annual state motorboat fee, your boat is exempt from local property tax. Homeowners also get up to $1,500 off the taxable value for approved fallout‑shelter improvements that meet state standards. Those shelter upgrades are treated as meeting building and zoning rules. - No local tax on exempt bonds and bullion: benefit, low. Bonds and other securities that are already exempt under U.S. or Rhode Island law are not taxed by cities or towns. Precious metal bullion that is melted or refined and valued by content is also exempt. Metal made into products for industry, art, or professional use is not exempt. - No local tax on home solar and household goods: benefit, low. Homeowners do not pay property tax on qualifying residential renewable energy systems placed in service after December 31, 2015. Household furniture, clothing, bedding, books, and other normal home items are also exempt. This lowers property taxes on that equipment and common household goods. - Local tax breaks for business equipment and clean energy: benefit, low. A city or town council may exempt machinery and equipment bought after July 1, 1997, for a set period by ordinance. The ordinance cannot cover equipment of a business that moved from one Rhode Island town to another. Beginning January 1, 2026, cities, towns, and fire districts may also create a uni… - East Providence fraternal clubs’ property tax exemption: benefit, low. The Columbus Club of East Providence and the Columbus Club of Barrington (for property in East Providence) are exempt on real and personal property they own in East Providence. Lodge 2337 BPO Elks and St. Andrews Lodge No. 39 are also exempt on property they own in East Providence. - Lower taxes on aircraft and rail stations: benefit, low. Aircraft are exempt from local property tax when the owner pays the state fee required by § 1-4-6 to the tax administrator. Starting January 1, 2026, property used by authorized passenger railroad companies for boarding, disembarking, and passenger operations in Central Falls and Pawtucket is also… - No local tax on state or federal property: benefit, low. State‑owned buildings and land are exempt from local property taxes. Land owned by the United States or ceded to it is also exempt. These rules lower the municipal taxable base for those parcels. - Private schools’ property tax relief: benefit, low. Beginning January 1, 2026, several private schools do not pay local property tax on listed parcels. These include Mount Saint Charles Academy parcels in Woonsocket; Providence Country Day School parcels in East Providence; La Salle Academy (Plat 83 Lot 276, Providence); and three Providence schools… - Property tax break for youth-serving nonprofits: benefit, low. A 501(c)(3) that is affiliated and in good standing with a congressionally chartered national group, and that serves children ages 6–17 with recreation, education, and character‑building, is exempt on its property. - Property tax breaks for named nonprofits: benefit, low. Beginning January 1, 2026, the law exempts specific nonprofit properties from local property tax at their listed parcels. Examples include Southside Community Land Trust (404 Broad St), WellOne’s tangible personal property (35 Village Plaza Way), Friends of Little Compton Wellness Center (115 East… - Property tax relief for arts and historic sites: benefit, low. The Providence Performing Arts Center and the Stadium Theatre in Woonsocket are exempt from property tax. The Rhode Island Philharmonic Orchestra and Music School and the Cape Verdean Museum are exempt if they are 501(c)(3) nonprofits. A Pomham Island parcel used only as a lighthouse by a 501(c)(3)… - Property tax relief for key nonprofits and schools: benefit, low. Property tied to acquiring the Providence YMCA Building (including related LLCs or partnerships) is exempt. Meeting Street Center and its related entities are exempt on the designated National Center of Excellence properties in Providence. St. Mary Academy — Bay View is exempt on its East Providenc… - Religious property tax relief in Cranston and East Providence: benefit, low. Tangible personal property owned and used only by a religious organization in Cranston is exempt from property tax. The first floor at 90 Leonard Avenue in East Providence owned by Zion Gospel Temple, Inc. is also exempt. - Tax break for clergy housing: benefit, low. Homes owned by or held in trust for a religious group and actually used by its officiating clergy are exempt from local property tax. The land covered is up to one acre or the local minimum lot size, whichever is larger. In Charlestown, the town may also exempt convents, nunneries, or retreat cente… - Tax relief for arts and museums: benefit, low. Beginning January 1, 2026, several arts and cultural sites do not pay local property tax. This includes the New England Wireless & Steam Museum (East Greenwich); Artic Playhouse (1249 Main St., West Warwick); Contemporary Theatre Company (321 Main St., South Kingstown); Heritage Harbor Foundation (… - Tax relief for family services: benefit, low. Beginning January 1, 2026, many family and social‑service nonprofits do not pay local property tax on listed sites. This covers Comprehensive Community Action; South County Community Action; Tides Family Services (West Warwick and 242 Dexter St., Pawtucket); Lucy’s Hearth (Middletown); Habitat for… - Tax relief for health nonprofits: benefit, low. Starting January 1, 2026, several health and behavioral‑health nonprofits do not pay local property tax on listed sites. This includes Steere House (Providence), Providence Community Health Centers (Providence), Ocean State Community Wellness, the Rhode Island Public Health Foundation (one Providen… - Tax relief for local clubs and groups: benefit, low. Starting January 1, 2026, many local clubs and community groups do not pay local property tax on listed sites. Examples include American Legion Post 10 (830 Willet Ave., East Providence), Holy Rosary Band Society (328 Taunton Ave., East Providence), Old and Ancient Rowers Society (166 Walmsley Ln.,… - Towns can exempt business property: benefit, low. Charlestown and Bristol can pass local ordinances to exempt some or all tangible business or personal property from local taxes. The goal is to promote business growth. Businesses get relief only if the town council adopts an exemption by formal action. - New tax rules for hospitals and colleges: mixed, low. When a city or town taxes a for‑profit hospital, the value comes from the most recent full revaluation or update. In the year a nonprofit hospital becomes for‑profit, the assessor sets an initial value as of the most recent assessment date, and the owner can appeal locally and to the Superior Court… ## Sponsors and cosponsors - Sponsor: Samuel W. Bell (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-12 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage as Amended | pass | 38 | 0 | | | 2026-05-12 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Approval of Amendment | pass | 36 | 0 | | ## Actions (15) - 2026-06-24: Effective without Governor's signature — Chapter 309 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-08: House passed Sub A as amended in concurrence (House) - 2026-06-05: Placed on House Calendar (06/08/2026) (House) - 2026-06-03: Committee recommends passage of Sub A as amended in concurrence - 2026-05-29: Scheduled for consideration (06/03/2026) - 2026-05-13: Referred to House Municipal Government & Housing (House) - 2026-05-12: Senate passed Sub A as amended (floor amendment) (Senate) - 2026-05-08: Placed on Senate Calendar (05/12/2026) (Senate) - 2026-05-07: Committee recommends passage of Sub A - 2026-05-06: Proposed Substitute - 2026-05-01: Scheduled for consideration (05/07/2026) - 2026-03-05: Committee recommended measure be held for further study - 2026-02-27: Scheduled for hearing and/or consideration (03/05/2026) - 2026-01-16: Introduced, referred to Senate Housing and Municipal Government (Senate) ## Bill text - S2073 - As Introduced, 2026-01-16: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073.pdf) - S2073 - Substitute, 2026-01-16: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073A.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073A.pdf) - S2073 - Substitute As Amended, 2026-01-16: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073Aaa.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073Aaa.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 - [S2073 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073.htm) - [S2073 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073.pdf) - [S2073 - Substitute (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073A.htm) - [S2073 - Substitute (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073A.pdf) - [S2073 - Substitute As Amended (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073Aaa.htm) - [S2073 - Substitute As Amended (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2073Aaa.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-S2073-2026 (as of 2026-11-01).