2026 -- H 8029

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LC005865

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2026

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A N   A C T

RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

     Introduced By: Representative John G. Edwards

     Date Introduced: February 27, 2026

     Referred To: House Municipal Government & Housing

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of

Taxes Generally" is hereby amended to read as follows:

     44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured

home in the town Glocester, Coventry, Burrillville and Tiverton tax lien on mobile or

manufactured home in the town.

     (a) Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville

and Tiverton for either a mobile or manufactured home shall constitute a lien on the mobile or

manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as

defined in § 44-5-1.

     (b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior

to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of

attachment or otherwise.

     SECTION 2. This act shall take effect upon passage.

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LC005865

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

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     This act would add the town of Tiverton to those towns specifically named to tax any

person for either a mobile or manufactured home and automatically lien the mobile or manufactured

home.

     This act would take effect upon passage.

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LC005865

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