2026 -- S 2682 | |
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LC005700 | |
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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 -- NON-OWNER OCCUPIED PROPERTY TAX ACT | |
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Introduced By: Senator V. Susan Sosnowski | |
Date Introduced: February 27, 2026 | |
Referred To: Senate Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-72-5 of the General Laws in Chapter 44-72 entitled "Non-Owner |
2 | Occupied Property Tax Act" is hereby amended to read as follows: |
3 | 44-72-5. Exemptions. |
4 | (a) This chapter does not supersede any applicable exemption in the general or public laws. |
5 | In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or |
6 | buildings that are rented or were rented for a period of more than one hundred eighty-three (183) |
7 | days during the prior taxable year and subject to the provisions of chapter 18 of title 34 or any |
8 | properties or buildings that are rented or were rented and are subject to tax pursuant to chapter 18 |
9 | of this title. |
10 | (b) The tax in this chapter shall not be assessed against a non-insulated, non-winterized |
11 | property: |
12 | (1) In which the water supply to the property is disconnected from November 1 through |
13 | April 1; |
14 | (2) Which is used or occupied by the taxpayer at a minimum of the Saturday before |
15 | Memorial Day through Labor Day; |
16 | (3) Which is not in a blighted or substandard area as defined in § 45-31-8; and |
17 | (4) Which has been owned by the taxpayer or taxpayer’s family for more than twenty-five |
18 | (25) years. |
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1 | SECTION 2. This act shall take effect upon passage. |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- NON-OWNER OCCUPIED PROPERTY TAX ACT | |
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1 | This act would provide an exemption for non-insulated, non-winterized property used by |
2 | the taxpayer, not located in a substandard area, and continuously owned by the taxpayer for twenty- |
3 | five (25) years. |
4 | This act would take effect upon passage. |
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