Shown verbatim: the complete text as captured from the official PDF posted by the Rhode Island General Assembly, fetched 2026-07-29. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
S2682 2026 -- S 2682 ======== LC005700 ======== STATE OF RHODE ISLAND IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 2026 ____________ A N A C T RELATING TO TAXATION -- NON-OWNER OCCUPIED PROPERTY TAX ACT 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. 1 SECTION 2. This act shall take effect upon passage. ======== LC005700 ======== LC005700 - Page 2 of 3 EXPLANATION BY THE LEGISLATIVE COUNCIL OF A N A C T RELATING TO TAXATION -- NON-OWNER OCCUPIED PROPERTY TAX ACT *** 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. ======== LC005700 ======== LC005700 - Page 3 of 3
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