All Roll Calls
Yes: 102 • No: 5
Rhode IslandS33372026 Regular SessionSenateWALLET
AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .
Sponsored By: Tiara T. Mack (Democratic)
Became Law
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
21 provisions identified: 18 benefits, 1 costs, 2 mixed.
Home renewable energy not taxed
If you install qualifying home renewable energy equipment after December 31, 2015, that equipment is not taxed as property. The exemption applies to systems defined as renewable energy in state law. This lowers your property tax assessment for those components.
Household furniture and goods not taxed
Household furniture and normal personal items are not taxed as property. This includes clothing, bedding, books, and common household goods.
No property tax on aircraft or boats
Your aircraft is exempt from property tax if you pay the fee required by § 1-4-6 to the tax administrator. Your motorboat is exempt if you pay the annual fee required by § 46-22-4. Paying the fee is the condition for each exemption.
Property tax relief for hardship cases
If local assessors decide you cannot pay because of infirmity or poverty, your estate is exempt from property tax. In Burrillville and West Greenwich, the tax stays as a lien for five years and is due at once if you sell, convey, or refinance in that time. You can appeal a denial through the local board of tax review process.
Property tax relief for nonprofits
Buildings used for free public schools or religious worship, plus up to five acres around them, are exempt. Dwellings owned by religious groups and used by their officiating clergy are exempt up to one acre, or the zoning minimum if larger. Nonprofit schools, public charitable institutions, libraries, fraternal groups (when income is used only for charity), cemeteries, and volunteer fire or ambulance groups are exempt for property used for those purposes. Cities and towns may exempt land used only for open‑space conservation by qualifying nonprofits. In Cranston, tangible personal property used only by religious organizations is exempt.
Lower property taxes for manufacturers
Manufacturers pay no local property tax on qualifying machinery bought or used after December 31, 1974. Equipment used partly for making, R&D, or quality testing gets a prorated break, and the maker must show the share of use. In‑state raw materials, work in process, and unsold finished goods are exempt as manufacturing inventory. Cities and towns can also adopt extra exemptions for certain machinery bought after July 1, 1997, but not for businesses that just move within Rhode Island. Hydroelectric gear bought after July 1, 1979 is exempt when used to generate power at a dam. Equipment used mainly to recycle or treat your own hazardous waste is exempt with DEM certification. Renewable energy resources used by qualifying manufacturers are also exempt.
Some investments not taxed as property
Bonds and other securities that the U.S. or Rhode Island exempts from tax are not subject to property tax. Precious metal bullion that is melted or refined and valued by metal content is also exempt. Fabricated precious‑metal items used for industry, professional, or artistic purposes are not exempt.
Tax break for fallout shelters
Up to $1,500 of the cost of shelter or fallout‑protection work on your home is exempt from property tax. The work must meet Rhode Island Emergency Management Agency standards. For this purpose, the work is treated as meeting building and zoning codes.
Charlestown can exempt business property
The Charlestown town council can vote to exempt some or all tangible business or personal property from local property tax. This relief only applies if the council formally approves an exemption for that property.
Pollution-control equipment gets tax exemption
Property used mainly to treat air or water pollution is exempt from local property tax. The facility must be built or bought to meet federal or state requirements and be approved by the Department of Environmental Management in an order. The exemption lasts while you operate in line with that order. Any exemption longer than 10 years needs city or town approval.
Towns can exempt business personal property
Cities, towns, and fire districts can vote to exempt tangible personal property used in business. Any exemption must be applied the same way across the community and follow local tax‑classification rules. The Bristol town council also has clear authority to exempt business or personal property within Bristol.
East Providence fraternal clubs not taxed
Real and personal property in East Providence owned by the Columbus Club of East Providence, the Columbus Club of Barrington, Lodge 2337 BPO Elks, and St. Andrews Lodge No. 39 is exempt from property tax. The exemption applies only to property in East Providence owned by those named nonprofits.
Government and military property not taxed
State‑owned property is exempt from local property tax. Land owned by or ceded to the United States is also exempt. Real estate owned by approved National Guard or similar military groups is exempt when used only for military purposes.
Property tax break for youth nonprofits
Property owned by a qualifying youth nonprofit is exempt from local property tax. The group must be a 501(c)(3), be affiliated with a national, congressionally chartered organization, and be in good standing. It must offer recreational, educational, and character‑building programs for children ages 6 to 17.
Property tax cap for veterans groups
Property owned and occupied by an incorporated veterans organization is exempt up to $400,000 in assessed value. In Cranston, the city council may raise the local cap to $500,000 by ordinance.
Property tax relief for named nonprofits
The law exempts property taxes for many named Rhode Island nonprofits and cultural sites. Examples include the Station Fire Memorial in West Warwick; the New England Wireless and Steam Museum in East Greenwich; Habitat for Humanity—Greater Providence in Providence; Mount Saint Charles Academy in Woonsocket; and the Artic Playhouse in West Warwick. Properties for Foster Forward, the Cape Verdean Museum Exhibit, Providence Country Day School parcels, Steere House, Tides Family Services sites, and others are also exempt. The Samaritans in Pawtucket get an exemption to the extent the city council sets. The Rhode Island Hispanic Chamber of Commerce’s property at 359 Broad Street in Providence is exempt beginning December 31, 2025.
Tax breaks for named nonprofits
Several named nonprofits do not pay property tax on their listed sites. This includes the Providence Performing Arts Center; Meeting Street Center’s designated Eddy Street properties; the Stadium Theatre in Woonsocket (while owned by its foundation); St. Mary Academy—Bay View in East Providence; East Bay Community Action (if a 501(c)(3)); Travelers Aid and related entities for the Providence YMCA building; and the Pomham Island lighthouse parcel owned by a 501(c)(3) and used only as a lighthouse.
Nonexempt tenants pay tax on leases
If you lease space or equipment from a tax‑exempt owner and you are not tax‑exempt, you pay the property tax. The tenant is treated as the owner for tax purposes on that leased, subleased, or occupied property.
Law applies to 2025 tax year
This law takes effect on passage and applies retroactively to December 31, 2025. Cities and towns adjust the next tax levy to reflect these changes.
Tax rules for for-profit hospitals
When a nonprofit hospital becomes for‑profit or a new for‑profit hospital opens, the assessor sets the initial taxable value using the city’s most recent assessment date. The owner can appeal to the local assessor and then directly to Rhode Island Superior Court (business calendar). Cities and towns may enter stabilization agreements with the facility. In the conversion year, taxes and related stabilization payments for the facility do not count toward the city’s maximum levy. These rules apply beginning December 31, 2025.
Old Brown officers’ tax exemption
Estates, persons, and families of the president and professors of Brown University may claim up to $10,000 in property tax exemption per officer. This only applies if the exemption was claimed and used before, and for a period ending on or after, December 31, 1996.
Sponsors & Cosponsors
Sponsor
Tiara T. Mack
Democratic • Senate
Cosponsors
Jacob Bissaillon
Democratic • Senate
Roll Call Votes
House vote • 6/11/2026
PROPERTY SUBJECT TO TAXATION PASSAGE IN CONCURRENCE
Yes: 64 • No: 5
Senate vote • 6/9/2026
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage
Yes: 38 • No: 0
Actions Timeline
Effective without Governor's signature — Chapter 259
6/26/2026GovernorTransmitted to Governor
6/18/2026GovernorHouse passed in concurrence
6/11/2026HousePlaced on House Calendar (06/11/2026)
6/11/2026HouseSenate read and passed
6/9/2026SenatePlaced on Senate Calendar (06/09/2026)
6/4/2026SenateCommittee recommends passage
6/3/2026Scheduled for hearing and/or consideration (06/03/2026)
6/1/2026Introduced, referred to Senate Housing and Municipal Government
6/1/2026Senate
Bill Text
S3337 - As Introduced
6/1/2026
Related Bills
S3333, AN ACT RELATING TO THE NORTH TIVERTON FIRE DISTRICT .
S3354, AN ACT AUTHORIZING THE CITY OF CRANSTON TO FINANCE THE REPAIR, CONSTRUCTION AND REHABILITATION OF STORM DRAINS AND DRAINAGE IMPROVEMENTS, AND THE REMEDIATION AND MITIGATION OF DRAINAGE AND FLOODING PROBLEMS, BY THE ISSUANCE OF NOT MORE THAN $4,000,000 GENERAL OBLIGATION BONDS AND NOTES THEREFOR .
S3358, AN ACT AUTHORIZING THE CITY OF CRANSTON TO FINANCE THE ACQUISITION, IMPROVEMENT, RENOVATION AND REPAIR OF FIRE AND PUBLIC SAFETY EQUIPMENT BY THE ISSUANCE OF NOT MORE THAN $8,000,000 GENERAL OBLIGATION BONDS AND NOTES THEREFOR .
S3335, AN ACT RELATING TO TOWNS AND CITIES -- GENERAL POWERS -- CITY OF WARWICK .
S3355, AN ACT AUTHORIZING THE CITY OF CRANSTON TO ISSUE NOT TO EXCEED $25,000,000 GENERAL OBLIGATION BONDS, NOTES AND OTHER EVIDENCES OF INDEBTEDNESS TO FINANCE THE PURCHASE AND/OR ACQUISITION OF LAND AND BUILDINGS, CONSTRUCTION, RENOVATION, IMPROVEMENT, ALTERATION, REPAIR, LANDSCAPING, FURNISHING AND EQUIPPING OF SCHOOLS AND SCHOOL FACILITIES THROUGHOUT THE CITY .
S3356, AN ACT AUTHORIZING THE CITY OF CRANSTON TO FINANCE THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, RENOVATION, REPAIR AND ALTERATION OF PLAYGROUNDS, ATHLETIC FIELDS AND RELATED EQUIPMENT IN THE CITY BY THE ISSUANCE OF NOT MORE THAN $4,000,000 GENERAL OBLIGATION BONDS AND NOTES THEREFOR .