2021 -- H 5819

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LC001634

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2021

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A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

     Introduced By: Representatives Filippi, Chippendale, Quattrocchi, Price, and Place

     Date Introduced: February 24, 2021

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Chapter 44-3 of the General Laws entitled "Property Subject to Taxation" is

hereby amended by adding thereto the following section:

     44-3-3.2. Real estate holdings of nonprofit entities.

     Commencing December 31, 2021, any nonprofit entity, which is exempt from payment of

the real property tax in any city or town shall provide information to the local tax assessor every

five (5) years with respect to any real property owned or possessed by the nonprofit entity as

follows:

     (1) The address and assessor's plat and lot number;

     (2) Photographs, including any buildings or structures located on the property; and

     (3) A description of the usage and/or percentage of use of any building or structure.

     SECTION 2. This act shall take effect upon passage.

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LC001634

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

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     This act would require nonprofit entities exempt from real property tax to provide

information to the tax assessor every five (5) years consisting of address, assessor's plat and lot

number, photographs of land, buildings, and structures and a description of usage and/or percentage

of use of any buildings or structures commencing December 31, 2021.

     This act would take effect upon passage.

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LC001634

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