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Rhode IslandS24222026 Regular SessionSenateWALLET

AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .

Sponsored By: Dawn Euer (Democratic)

Became Law

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

Income-based property tax break for Jamestown seniors

If you are 65+ and live in your Jamestown home, you get an income-based exemption. Your percent by income vs the federal poverty guideline is: ≤140%: 60%; >140–≤160%: 50%; >160–≤180%: 40%; >180–≤200%: 30%; >200–≤220%: 20%; >220–≤240%: 10%. That percent applies to the smaller of the $142,000 assessment cap or your assessed value. When the town revalues property, the cap changes by the same percent as the median home value. If you were getting the chapter 359 exemption when the new ordinance is adopted and you qualify, your percent applies to your full assessed value, not the cap.

Who qualifies for Jamestown senior tax break

You must be domiciled in Jamestown for five years ending on the assessment date. Only one exemption is allowed per property, even if more than one owner is 65+. Only pure residential use qualifies; homes that earn income, include a business, or host a professional practice do not. The program uses the one-person poverty guideline for single owners and the two-person guideline for joint owners. Your exemption ends if you transfer the property, move out of Jamestown, or change the home so it makes income or is no longer eligible.

Jamestown approval and application rules for seniors

The Jamestown town council can pass an ordinance to grant this senior property tax exemption, in addition to any other exemptions. To claim it, you file a written application on the assessor’s form. You must prove age, income, ownership, and occupancy when asked. The assessor may request tax returns or a birth certificate, must keep your information confidential, and can check your eligibility again later.

Sponsors & Cosponsors

Sponsor

  • Dawn Euer

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 103 • No: 0

House vote • 4/28/2026

PROPERTY SUBJECT TO TAXATION PASSAGE IN CONCURRENCE

Yes: 67 • No: 0

Senate vote • 3/10/2026

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage

Yes: 36 • No: 0

Actions Timeline

  1. Effective without Governor's signature — Chapter 026

    5/6/2026Governor

  2. Transmitted to Governor

    4/28/2026Governor

  3. House passed in concurrence

    4/28/2026House

  4. Placed on the House Consent Calendar (04/28/2026)

    4/24/2026House

  5. Committee recommends passage in concurrence

    3/24/2026

  6. Scheduled for consideration (03/24/2026)

    3/20/2026

  7. Referred to House Municipal Government & Housing

    3/11/2026House

  8. Senate read and passed

    3/10/2026Senate

  9. Placed on Senate Calendar (03/10/2026)

    3/6/2026Senate

  10. Committee recommends passage

    3/5/2026

  11. Scheduled for hearing and/or consideration (03/05/2026)

    2/27/2026

  12. Introduced, referred to Senate Housing and Municipal Government

    1/30/2026Senate

Bill Text

  • S2422 - As Introduced

    1/30/2026

    HTMLPDF

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