# Rhode Island S3155: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . Rhode Island S3155, AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION ., is a 2026 Regular Session Senate bill sponsored by Brian J. Thompson (Democratic); status became law, last action 2026-06-24 (Effective without Governor's signature — Chapter 350) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/RI-S3155-2026 - 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 S3155 - State: Rhode Island - Session: 2026 Regular Session - Title: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . - Status: became law - Chamber: Senate - Introduced: 2026-03-27 - Last action: 2026-06-24, Effective without Governor's signature — Chapter 350 - Sponsor: Brian J. Thompson (Democratic) - Cosponsors: 1 - Touches household money: no - Roll calls: 4 (171 yes, 4 no in all) - Economic provisions PRIA read: 24 ## Summary No summary available. ## Bill overview: provisions PRIA read - Lower taxes on home items and upgrades: benefit, high. Household furniture and other normal home items are not taxed as property. Up to $1,500 of approved nuclear‑shelter improvements is tax‑exempt if it meets state shelter standards. Residential renewable‑energy systems placed in service after December 31, 2015, and their equipment, are also exempt. - No property tax on aircraft and boats: benefit, high. If you pay the required state fee, your aircraft or your motorboat is not taxed as property. The fee payment is what unlocks the exemption. - Some investments not taxed as property: benefit, high. Cities and towns do not tax U.S. or Rhode Island tax‑exempt government bonds as property. Refined precious‑metal bullion valued by metal content is also exempt. Fabricated items made for industry, professional, or artistic use are not exempt. - Tax relief for estates that cannot pay: benefit, high. An estate is exempt from property tax when the local assessor finds the person could not pay because of infirmity or poverty. In Burrillville and West Greenwich, the tax becomes a five‑year lien that is erased after five years unless the property is sold, conveyed, or refinanced. You can appeal a d… - Bristol can exempt business tangible property: benefit, high. Bristol’s town council can vote to reduce or remove property tax on tangible business or personal property in town. Businesses get relief only if the council approves an exemption. - Property tax relief for named nonprofits: benefit, high. The law exempts specific nonprofit and school properties from local property tax. Examples include Artic Playhouse (West Warwick), Contemporary Theatre Company (South Kingstown), Pet Refuge (North Kingstown), The Samaritans (Pawtucket, amount set by the city council), Foster Forward and Associated… - Property tax relief for veterans' groups: benefit, high. Real estate used only for military purposes by approved National Guard, naval militia, or approved chartered-military groups is tax‑exempt. Incorporated veterans’ organizations get up to $400,000 of property value exempt when the group actually uses and occupies the property. In Cranston, the city… - State and federal land not taxed: benefit, high. State‑owned land and buildings and land owned by the U.S. government are exempt from local property tax in Rhode Island. - Lower property taxes for manufacturers and clean equipment: benefit, high. Manufacturers do not pay property tax on unsold in‑state inventory. Machinery and equipment used for manufacturing, research, or quality checks are exempt, with partial use prorated. For equipment bought after July 1, 1997, a city or town must pass an ordinance, and the break cannot reward firms th… - Local tax breaks for business equipment: benefit, medium. Your city, town, or fire district can vote to give a uniform exemption on tangible personal property, like business equipment. The exemption must apply evenly and follow local tax rules. In Charlestown, the town council may also exempt all or part of tangible business or personal property to promot… - East Providence nonprofits get property tax breaks: benefit, medium. East Providence exempts property owned by several local nonprofits and lodges from property tax. Examples include the Columbus Club of East Providence and Columbus Club of Barrington (for property in East Providence), Lodge 2337 BPO Elks, St. Andrews Lodge No. 39, and United Methodist Elder Care. T… - Health and social nonprofits get local tax relief: benefit, medium. Several named health and social service nonprofits are exempt from local property tax. Examples include WellOne’s tangible property at 35 Village Plaza Way in North Scituate and Friends of Little Compton Wellness Center at 115 East Main Road. Comprehensive Community Action (while a 501(c)(3)) and S… - Local tax breaks for open-space groups: benefit, medium. A city or town may vote to exempt property owned, held in trust for, or leased to qualified open‑space conservation groups. The property must be used only for conservation. The exemption applies only if the city or town council formally approves it. - Museums and memorial sites exempt from property tax: benefit, medium. Several cultural and memorial sites are exempt from local property tax. The Cape Verdean Museum Exhibit (in East Providence) and the New England Wireless and Steam Museum in East Greenwich are exempt while they keep 501(c)(3) status. The Station Fire Memorial Foundation’s parcel at 211 Cowesett Ave… - Providence community and health groups get tax relief: benefit, medium. Providence exempts property of several named nonprofits. Examples include Providence Community Health Centers (properties in Providence), Southside Community Land Trust at 404 Broad Street (non‑commercial use), Codac, Inc. at 45 Royal Little Drive, and the Center for Southeast Asians at three liste… - Youth groups and schools get property tax relief: benefit, medium. A qualifying 501(c)(3) youth organization, affiliated with a national congressionally chartered group and serving ages 6–17, is exempt from property tax. The Pawtucket Youth Soccer Association’s property at 52 Plain Street is exempt. Mount Saint Charles Academy’s listed parcels in Woonsocket are ex… - Property tax breaks for named nonprofits: benefit, medium. The law exempts specific nonprofit properties from local property tax. Examples include Holy Rosary Band Society (328 Taunton Ave, East Providence), Sojourner House (386 Smith St and 1570 Westminster St, Providence), and the Cape Verdean Museum Exhibit (617 Prospect St, Pawtucket). Little Flower Ho… - Conservation and tribal land trust tax relief: benefit, low. Property used for conservation and wildlife work is exempt at named sites. The Little Compton Game Club’s parcels at 83 and 88 John Dyer Road are exempt. The Wildlife Clinic of Rhode Island at 32865 Tower Hill Road in North Kingstown is exempt. Property held by the Pokanoket Management Group, trust… - No local tax on Pawtucket–CF rail stations: benefit, low. Property used to board and drop off railroad passengers in Central Falls and Pawtucket is exempt from local property tax. The rule applies to premises acquired or leased by an incorporated railroad that is authorized by the Rhode Island Public Utilities Commission. It covers property used for passe… - Who counts as a manufacturer for taxes: benefit, low. The law defines which businesses qualify as manufacturers for property tax exemptions. A business qualifies if more than 50% of its in‑state gross receipts come from manufacturing. Sales of products made in Rhode Island count as manufacturing even if sold elsewhere. Some types, like public utilitie… - Nonexempt tenants pay tax on exempt property: cost, high. If a non‑exempt business leases or uses property that would otherwise be tax‑exempt (like a hospital or college property), the tenant is taxed as if it owns it. This moves the property tax bill from the exempt owner to the non‑exempt tenant. - Tax‑free status for many community properties: mixed, high. Buildings used only for free public schools or worship, and up to five acres of their land, are tax‑exempt. Homes used by officiating clergy are exempt up to one acre or the local minimum lot size. Charities are exempt on intangible assets used for charity, property of libraries and nonprofit hospi… - New tax rules for for-profit hospitals: mixed, low. When a nonprofit hospital becomes for‑profit, or a for‑profit hospital is first set up, assessors set value using the most recent revaluation and the latest assessment date. Owners can appeal to the assessor and then directly to Superior Court’s business calendar. Cities and towns may use tax‑stabi… - Who counts as a manufacturer clarified: mixed, low. The law uses industry codes to decide who gets manufacturer tax breaks. Firms coded as manufacturers are included. Trade‑class retailers like some small bakeries are excluded, except certain bakery home‑delivery operations. ## Sponsors and cosponsors - Sponsor: Brian J. Thompson (Democratic), Senate - Cosponsor: Ryan W. Pearson (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-06-10 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION In Concurrence | pass | 38 | 0 | | | 2026-06-08 | House | PROPERTY SUBJECT TO TAXATION PASSAGE | pass | 61 | 4 | | | 2026-04-07 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage | pass | 36 | 0 | | | 2026-04-07 | Senate | RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage | pass | 36 | 0 | | ## Actions (15) - 2026-06-24: Effective without Governor's signature — Chapter 350 (Governor) - 2026-06-16: Transmitted to Governor (Governor) - 2026-06-10: Senate passed Sub A in concurrence (Senate) - 2026-06-08: Placed on Senate Calendar (06/10/2026) (Senate) - 2026-06-08: House passed Sub A (House) - 2026-06-05: Placed on House Calendar (06/08/2026) (House) - 2026-04-15: Committee recommends passage of Sub A - 2026-04-10: Proposed Substitute - 2026-04-10: Scheduled for consideration (04/15/2026) - 2026-04-08: Referred to House Municipal Government & Housing (House) - 2026-04-07: Senate read and passed (Senate) - 2026-04-02: Placed on Senate Calendar (04/07/2026) (Senate) - 2026-03-31: Committee recommends passage - 2026-03-27: Scheduled for hearing and/or consideration (03/31/2026) - 2026-03-27: Introduced, referred to Senate Finance (Senate) ## Bill text - S3155 - As Introduced, 2026-03-27: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155.pdf) - S3155 - Substitute, 2026-03-27: [HTML](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155A.htm), [PDF](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155A.pdf) ## Related bills - S3363: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) - S3353: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS . (became law) - S3337: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) - S3333: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT . (became law) - S3315: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES . (became law) - S3293: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION . (became law) ## Sources - [S3155 - As Introduced (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155.htm) - [S3155 - As Introduced (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155.pdf) - [S3155 - Substitute (HTML)](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155A.htm) - [S3155 - Substitute (PDF)](https://webserver.rilegislature.gov/BillText26/SenateText26/S3155A.pdf) ## Related - [S3363: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-S3363-2026) - [S3353: JOINT RESOLUTION MAKING AN APPROPRIATION TO PAY CERTAIN CLAIMS .](https://policyrisk.com/state-bill/RI-S3353-2026) - [S3337: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-S3337-2026) - [S3333: AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT .](https://policyrisk.com/state-bill/RI-S3333-2026) - [S3315: AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES .](https://policyrisk.com/state-bill/RI-S3315-2026) - [S3293: AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .](https://policyrisk.com/state-bill/RI-S3293-2026) - [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-S3155-2026 (as of 2026-11-01).