All Roll Calls
Yes: 89 • No: 5
Rhode IslandS33702026 Regular SessionSenate
AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION .
Sponsored By: Tiara T. Mack (Democratic)
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Bill Overview
Analyzed Economic Effects
28 provisions identified: 25 benefits, 1 costs, 2 mixed.
Historic Brown officer property exemption
Estates, persons, and families of the president and professors of Brown University who used this exemption through December 31, 1996 can keep it. The exemption is up to $10,000 of property value per officer each year.
Lower taxes on manufacturing gear and inventory
Manufacturing machinery and equipment used for production, R&D, or quality checks are exempt from property tax. If a machine is only partly used for those purposes, the exemption is prorated by the qualifying use, and the manufacturer must prove the percentage. Inventory (raw materials, work‑in‑process, and finished goods made in Rhode Island and not yet sold) is also exempt. The machinery exemption applies to equipment acquired or used after December 31, 1974.
Property tax relief for veterans groups
Veterans’ organizations can exclude up to $400,000 of real or personal property used by the group. Cranston can raise that local cap to $500,000 by ordinance. Real estate owned by approved National Guard, naval militia, or similar military groups is exempt when used only for military purposes.
Property tax relief for hardship
If a local assessor decides you cannot pay because of infirmity or poverty, your estate is exempt from property tax. In Burrillville and West Greenwich, the tax becomes a lien for five years. The lien ends after five years unless the property is sold, conveyed, or the debt is refinanced within that time. If it is sold or refinanced within five years, the lien must be paid.
Recycling and waste equipment not taxed
Equipment used mainly to recycle, reuse, or recover materials is exempt from property tax when it sits at or next to the facility that makes the waste. Hazardous‑waste treatment gear is exempt only if the waste comes mostly from the same taxpayer. DEM certification can prove eligibility, and trade secrets shared for certification are protected.
Cities can exempt business equipment
A city, town, or fire district can vote to create a uniform exemption for tangible personal property. Any exemption must follow local classification rules and the statute. Bristol’s town council may also exempt business tangible or personal property, in whole or in part, as an economic development tool. Local action is required, and uniform treatment of similar property is required. The general local‑option authority starts December 31, 2025.
Tax breaks for charities, schools, and faith groups
The law exempts property used only for public schools or religious worship, plus up to five acres next to it. It exempts nonprofit school and charitable buildings and up to one acre of land. Homes owned by a religious group and used by its clergy are exempt up to one acre, or the minimum zoning lot if larger. Land used only as burial grounds is exempt. Libraries, some charity property for the poor, and nonprofit hospital property held only for those uses are exempt. Money and other intangible assets of charities or religious groups are not taxed if used for their missions.
Tax break for clean business equipment
Pollution‑control facilities approved by the Department of Environmental Management are exempt from property tax while they operate in compliance. Exemptions beyond 10 years need city or town approval and cover equipment placed in operation after April 13, 1970. Hydroelectric equipment bought after July 1, 1979, and used by a dam owner or lessee to generate power is exempt. Manufacturers also get an exemption for renewable energy resources they use, if they meet the law’s manufacturer definition.
Nonexempt tenants in exempt buildings pay tax
If you lease or use space in a property that is otherwise tax‑exempt, and you are not tax‑exempt, you are taxed as the owner. This applies to space at places like hospitals or colleges when a nonexempt tenant occupies it.
New rules to tax for-profit hospitals
For‑profit hospital property is taxed using the city or town’s latest full revaluation or statistical update. When a nonprofit hospital converts or a new for‑profit opens, the assessor sets an initial value as of the most recent assessment date. The facility can appeal first to the local assessor and then directly to Rhode Island Superior Court’s business calendar. Cities and towns may use stabilization agreements. In the conversion or first year, amounts tied to that agreement do not count toward the town’s maximum levy limit.
Home goods and upgrades tax-free
Household items like clothing, bedding, books, and normal home goods are not taxed as property. Up to $1,500 of a fallout‑shelter or nuclear‑protection improvement is tax‑free if it meets Rhode Island Emergency Management Agency standards. Renewable energy equipment in homes placed in service after December 31, 2015, is not included in your property tax value.
No property tax on aircraft and boats
If you pay the required annual aircraft fee, your aircraft is exempt from local property tax. If you pay the required annual motorboat fee, your motorboat is exempt from local property tax. Savings depend on your asset’s value and your local tax rate.
No property tax on bullion and bonds
Refined precious metal bullion is exempt from property tax. Fabricated precious metal made for industrial, professional, or artistic use is not covered. Bonds and other government securities that are tax‑exempt by the U.S. or Rhode Island are also not taxed as property.
Charlestown can cut business property taxes
Charlestown’s town council may exempt some or all tangible business or personal property from local tax to promote growth. Business owners benefit only if the council votes to adopt the exemption.
East Providence nonprofit properties are exempt
These East Providence properties are exempt from property tax while owned by the named nonprofits: St. Mary Academy — Bay View; East Bay Community Action Program; Columbus Club of East Providence; Columbus Club of Barrington (for its East Providence property); Lodge 2337 BPO Elks; St. Andrews Lodge No. 39; United Methodist Elder Care; Zion Gospel Temple’s first floor at 90 Leonard Avenue; and the Cape Verdean Museum Exhibit. The Pomham Island parcel (Map 211, Block 01, Parcel 6001.00) is exempt when a 501(c)(3) owns it and uses it only as a lighthouse.
Providence YMCA and Meeting Street exempt
Property tied to the Providence YMCA building and owned by the named entities is exempt from property tax. Meeting Street Center’s designated Eddy Street properties in Providence, when owned by the named entities or affiliates, are also exempt.
Relief for volunteer fire and rescue
Buildings and equipment of incorporated volunteer fire companies and volunteer ambulance or rescue corps in active service are exempt from property tax.
Stadium Theatre building is tax-exempt
The Stadium Theatre Performing Arts Centre in Woonsocket is exempt from property tax while owned by the Stadium Theatre Foundation, a Rhode Island nonprofit.
State and federal property not taxed
Property owned by Rhode Island and land that belongs to the United States are not subject to local property tax. Some state exceptions still apply by law.
Tax break for youth-serving nonprofits
A 501(c)(3) that is in good standing with a congressionally chartered national group is exempt from property tax. It must follow the national group’s standards and offer recreational, educational, and character‑building programs for children ages 6–17.
Cranston exempts religious groups’ equipment
In the City of Cranston, tangible personal property of religious organizations is exempt from property tax. The item must be owned by the group and used only for religious purposes.
Local tax break for open space
A city or town council can exempt property used only to conserve open space. The owner must be a qualified nonprofit or charitable trust. The property must be used exclusively for conservation.
Tax relief for arts and culture nonprofits
Several named arts, culture, and history groups are exempt from local property tax. These include the Providence Performing Arts Center, Rhode Island Philharmonic, the New England Wireless & Steam Museum (1300 Frenchtown Road), the Arctic Playhouse (1249 Main Street, West Warwick), and the Contemporary Theatre Company (321 Main Street, South Kingstown). The Associated Radio Amateurs (54 Kelly Avenue, East Providence), the Heritage Harbor Foundation (1445 Wampanoag Trail, Suites 103 and 201), and the Station Fire Memorial site (211 Cowesett Avenue) are also covered. Where the law requires 501(c)(3) status, the group must maintain it.
Tax relief for health and family nonprofits
Community and family service groups are exempt from property tax on listed properties. These include Comprehensive Community Action, South County Community Action (415 Tower Hill Road), Foster Forward (East Providence), The Samaritans (67 Park Place, Pawtucket; amount decided by the city council), Ocean State Community Wellness, and Steere House in Providence. Where the law requires 501(c)(3) status, the group must maintain it.
Tax relief for housing and shelter nonprofits
Housing and shelter nonprofits are exempt from property tax on specified properties. Amos House property in Providence is exempt beginning December 31, 2025, while it remains a 501(c)(3). Lucy’s Hearth (Middletown) and Habitat for Humanity of Rhode Island—Greater Providence (Providence) are exempt. Tides Family Services properties in West Warwick and at 242 Dexter Street (Plat 44, Lot 444) in Pawtucket are exempt.
Tax relief for private school property
Mount Saint Charles Academy (Woonsocket) is exempt on the specific plats and lots listed in the law. Providence Country Day School in East Providence is also exempt on the parcels identified by plat and lot. The relief only covers the exact parcels named.
Tax relief for youth sports and animals
Pawtucket Youth Soccer Association’s property at 52 Plain Street is exempt from local property tax. Pet Refuge (North Kingstown, 500 Stony Lane) is also exempt. These are address‑specific exemptions for named nonprofits.
Changes apply to your next tax bill
This law takes effect retroactively on December 31, 2025. Cities and towns apply it to the next property tax levy they issue after that date.
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: 51 • No: 5
Senate vote • 6/11/2026
RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION Passage
Yes: 38 • No: 0
Actions Timeline
Effective without Governor's signature — Chapter 262
6/26/2026GovernorTransmitted to Governor
6/18/2026GovernorHouse passed Sub A in concurrence
6/11/2026HousePlaced on House Calendar (06/11/2026)
6/11/2026HouseSenate passed Sub A
6/11/2026SenatePlaced on Senate Calendar (06/11/2026)
6/11/2026SenateCommittee recommends passage of Sub A
6/11/2026Proposed Substitute
6/10/2026Scheduled for hearing and/or consideration (06/11/2026)
6/9/2026Introduced, referred to Senate Housing and Municipal Government
6/9/2026Senate
Bill Text
S3370 - As Introduced
6/9/2026
S3370 - Substitute
6/9/2026
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