# Rhode Island S2827: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island S2827, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session Senate bill sponsored by Tiara T. Mack (Democratic); status signed, last action 2026-06-19 (Signed by Governor — Chapter 211); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-S2827-2026 - 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 S2827 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . - Status: signed - Chamber: Senate - Introduced: 2026-03-04 - Last action: 2026-06-19, Signed by Governor — Chapter 211 - Sponsor: Tiara T. Mack (Democratic) - Cosponsors: 3 - Touches household money: yes - Roll calls: 2 (97 yes, 9 no in all) - Economic provisions PRIA read: 30 ## Summary No summary available. ## Bill overview: provisions PRIA read - Lower home taxes on energy and goods: benefit, high. Home renewable‑energy systems placed in service after December 31, 2015 are exempt from property tax. Normal household items like furniture, clothing, bedding, and books are exempt. You can also exempt up to $1,500 of the cost to add a nuclear fallout shelter if it meets state emergency‑management… - No local tax on aircraft with fee: benefit, high. If you pay the aircraft fee required by state law to the tax administrator, your aircraft is exempt from local property tax. - No local tax on bullion and bonds: benefit, high. Local governments do not tax U.S. or Rhode Island tax‑exempt bonds. Unfabricated precious‑metal bullion valued by metal content is also exempt from local property tax. Precious metal made into special industrial or artistic items is not exempt. - Special breaks for clergy and Brown officers: benefit, high. A dwelling owned by a religious group and actually used by its officiating clergy is exempt, including the land up to one acre or the zone’s minimum lot size, if larger. Charlestown also covers convents, nunneries, and retreat centers. The president and professors of Brown University who claimed th… - Use tax credit for adapted vehicles: benefit, high. If you buy a vehicle and add disability adaptations, you get a Rhode Island use tax credit. The credit equals your adaptation costs, including installation, but cannot exceed the use tax due on the vehicle without the adaptations. This lowers the tax you pay at purchase. - Local business property tax breaks: benefit, high. Cities and towns may pass ordinances to exempt certain machinery and equipment bought after July 1, 1997 from property tax. These local breaks cannot reward a business that relocates within Rhode Island. The Charlestown town council may also exempt some tangible business or personal property to pro… - State tax break for cannabis businesses: benefit, high. Beginning January 1, 2025, state‑licensed cannabis businesses can subtract from Rhode Island income any expenses that federal law disallows under section 280E. You must hold a Rhode Island license under the cited chapters. The subtraction equals the disallowed expenses. - Government land and buildings not taxed: benefit, high. State‑owned property used for public purposes is exempt from local property tax, except as allowed by another state law. Land owned by the U.S. government is also not taxed by Rhode Island cities and towns. - No local tax on worship and schools: benefit, high. Buildings used only for religious worship or free public schools are exempt from local property tax. The land under and around them is also exempt, up to five acres. The sites must be used exclusively for those purposes. - Longer window to use business losses: benefit, high. Beginning January 1, 2025, companies can carry forward Rhode Island net operating losses for 20 years. Carrybacks are not allowed. The yearly deduction is still limited by federal rules under section 172. - Lower taxes on manufacturing equipment and energy: benefit, high. Rhode Island defines who counts as a manufacturer, including a receipts test of more than 50% from in‑state manufacturing. Manufacturers do not pay property tax on machines and equipment used for making, R&D, or quality testing, with partial use prorated. Inventory made in Rhode Island and still ow… - RI deduction for Opportunity Zone investors: benefit, high. Rhode Island lets corporations take the same Opportunity Zone income deduction that federal law allows if they hold the investment at least seven years. The Division of Taxation can set rules on how to apply these deductions. - No property tax on registered motorboats: benefit, medium. Your motorboat is exempt from local property tax if you pay the state’s annual motorboat fee. The rule applies only to motorboats that meet the state definition and have the required fee paid each year. - Town options to cut business property tax: benefit, medium. Cities, towns, and fire districts may adopt local exemptions for tangible personal property if applied uniformly and under local rules. The Town of Bristol may, by council vote, exempt all or part of tangible business or personal property to promote business growth. - East Providence nonprofits get property tax relief: benefit, medium. In East Providence, the law exempts listed nonprofit properties from local property tax. These include Providence Country Day School parcels; Heritage Harbor Foundation suites at 1445 Wampanoag Trail; the Brain Injury Association at 1017 Waterman Ave; American Legion Post 10 at 830 Willet Ave (only… - Pawtucket and Central Falls nonprofit tax relief: benefit, medium. In Pawtucket, listed nonprofit properties are exempt from local property tax. These include the Cape Verdean Museum at 617 Prospect St; Foster Forward at 16 North Bend St; and Tides Family Services at 242 Dexter St. The Samaritans at 67 Park Place may receive an exemption in the amount set by the P… - Property tax breaks for local nonprofits: benefit, medium. This law exempts named nonprofit, cultural, and religious properties from local property tax. Examples include the Stadium Theatre in Woonsocket, St. Mary Academy — Bay View in East Providence, the Rhode Island Philharmonic Orchestra and Music School, and the Station Fire Memorial site in West Warw… - Property tax relief for vets and youth: benefit, medium. Veterans’ organizations get a property tax exemption up to $400,000 statewide. Cranston may raise that local limit to $500,000 by ordinance. Property used only for military purposes is exempt if approved by the adjutant general. 501(c)(3) youth groups that serve kids ages 6–17 and are affiliated wi… - Providence nonprofits get property tax relief: benefit, medium. In Providence, the law exempts property owned by several named nonprofits. These include Providence Community Health Centers; Sojourner House at 386 Smith St and 1570 Westminster St; the Providence Performing Arts Center; entities tied to the Providence YMCA building; and Meeting Street Center’s Ed… - Tax exemptions for named nonprofits and sites: benefit, medium. The law exempts listed nonprofit and cultural properties from local property tax. Examples include the New England Wireless and Steam Museum (East Greenwich), Mount Saint Charles Academy parcels (Woonsocket), South County Community Action (North Kingstown), the Pokanoket Tribe land trust in Bristol… - Cranston religious groups’ property tax break: benefit, low. In Cranston, tangible personal property owned and used only for a religious organization’s purposes is exempt from local property tax. The exemption applies only to property inside the City of Cranston and only when used exclusively for religious purposes. - Middletown, Tiverton, Block Island nonprofit relief: benefit, low. Lucy’s Hearth properties in Middletown are exempt from local property tax. Little Flower Home at 304 Hooper St in Tiverton is exempt while it remains a 501(c)(3) nonprofit. The Manissean Tribal Council’s property in New Shoreham (Block Island) is exempt. - South and West Bay nonprofit tax relief: benefit, low. The law exempts several named nonprofit properties in South and West Bay communities. In South Kingstown, the Contemporary Theatre Company at 321 Main St and four Johnnycake Center parcels are exempt. In North Kingstown, Pet Refuge at 500 Stony Lane, La Salle Academy at 7450 Post Rd, and the Old an… - Tax break for Ocean State Community Wellness: benefit, low. Real property owned by Ocean State Community Wellness, Inc., a qualified tax‑exempt nonprofit, is exempt from local property tax. The exemption applies to property owned by that organization. - PPP loan forgiveness over $250K taxed: cost, medium. For corporate tax years beginning on or after January 1, 2020, forgiven PPP loan amounts over $250,000 are included in Rhode Island net income. Example: if $300,000 is forgiven, $50,000 is included in state taxable income. - Farm food income now taxable: cost, low. Income from producing food by urban and small farmers counts as Rhode Island taxable net income. The law defines who is an urban or small farmer, including acreage and filing Schedule F or an equivalent. - Property tax relief for poor or infirm: mixed, high. A local assessor may exempt the estate of a person who cannot pay property tax because of infirmity or poverty. In Burrillville and West Greenwich, the unpaid tax becomes a five‑year lien and is erased after five years. If the property is sold, conveyed, or refinanced during those five years, the l… - Wider nonprofit tax breaks, tenant tax added: mixed, high. The law expands property tax exemptions for charities, schools, libraries, nonprofit hospitals, and fraternal groups when property is used only for those purposes. For schools, the land right around the buildings is exempt up to one acre, and no profits may be paid to owners. It also exempts a char… - Tax breaks for small and urban farms: mixed, medium. The law exempts real and tangible property used on small farmland under five acres and on urban farmland. One farm building per lot up to 2,500 sq. ft. can also be exempt if used for farm work. Starting July 1, 2027, qualifying urban or small farmers do not pay sales or use tax on farm products use… - New tax rules for for-profit hospitals: mixed, low. When a nonprofit hospital becomes for‑profit, or a new for‑profit hospital opens, the assessor sets a fresh initial property value for that year. The hospital may appeal to the local assessor and then directly to the Superior Court business calendar. A city or town may sign a tax‑stabilization agre… ## Sponsors and cosponsors - Sponsor: Tiara T. Mack (Democratic), Senate - Cosponsor: Louis P. DiPalma (Democratic), Senate - Cosponsor: V. Susan Sosnowski (Democratic), Senate - Cosponsor: Jessica de la Cruz (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-11 | House | PROPERTY SUBJECT TO TAXATION PASSAGE IN CONCURRENCE | pass | 60 | 9 | | | 2026-06-09 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage | pass | 37 | 0 | | ## Actions (11) - 2026-06-19: Signed by Governor — Chapter 211 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-11: House passed in concurrence (House) - 2026-06-11: Placed on House Calendar (06/11/2026) (House) - 2026-06-09: Senate read and passed (Senate) - 2026-06-02: Placed on Senate Calendar (06/09/2026) (Senate) - 2026-06-02: Committee recommends passage - 2026-05-29: Scheduled for consideration (06/02/2026) - 2026-05-19: Committee recommended measure be held for further study - 2026-05-15: Scheduled for hearing and/or consideration (05/19/2026) - 2026-03-04: Introduced, referred to Senate Finance (Senate) ## Bill text - S2827 - As Introduced, 2026-03-04: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S2827.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S2827.pdf) ## Related bills - S3047: AN ACT RELATING TO COURTS AND CIVIL PROCEDURE -- PROCEDURE GENERALLY -- DISTRICT COURT PRACTICE . (became law) - 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) ## Sources - [S2827 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2827.htm) - [S2827 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S2827.pdf) ## Related - [S3047: AN ACT RELATING TO COURTS AND CIVIL PROCEDURE -- PROCEDURE GENERALLY -- DISTRIC…](https://policyrisk.com/state-bill/RI-S3047-2026) - [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) - [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-S2827-2026 (as of 2026-11-01).