S2270 • 2026

AN ACT RELATING TO TAXATION -- SITUS AND OWNERSHIP OF TAXABLE PROPERTY (Clarifies that buildings on leased land in the town of South Kingstown shall be taxed as real estate whether or not the leases are in writing or recorded.)

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Sosnowski
Last action: 2026-04-08
Official status: Referred to House Municipal Government & Housing
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

AN ACT RELATING TO TAXATION -- SITUS AND OWNERSHIP OF TAXABLE PROPERTY (Clarifies that buildings on leased land in the town of South Kingstown shall be taxed as real estate whether or not the leases are in writing or recorded.)

What This Bill Does

AN ACT RELATING TO TAXATION -- SITUS AND OWNERSHIP OF TAXABLE PROPERTY (Clarifies that buildings on leased land in the town of South Kingstown shall be taxed as real estate whether or not the leases are in writing or recorded.)

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-08 Rhode Island General Assembly
Referred to House Municipal Government & Housing
2026-04-07 Senate
Senate read and passed
2026-04-03 Rhode Island General Assembly
Placed on Senate Calendar (04/07/2026)
2026-04-02 Committee
Committee recommends passage
2026-03-27 Rhode Island General Assembly
Scheduled for hearing and/or consideration (04/02/2026)
2026-01-23 Rhode Island General Assembly
Introduced, referred to Senate Housing and Municipal Government

Official Summary Text

AN ACT RELATING TO TAXATION -- SITUS AND OWNERSHIP OF TAXABLE PROPERTY (Clarifies that buildings on leased land in the town of South Kingstown shall be taxed as real estate whether or not the leases are in writing or recorded.)

Current Bill Text

Read the full stored bill text

S2270

2026 -- S 2270
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LC003981
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STATE OF RHODE ISLAND
IN GENERAL ASSEMBLY
JANUARY SESSION, A.D. 2026
____________
A N A C T
RELATING TO TAXATION -- SITUS AND OWNERSHIP OF TAXABLE PROPERTY

Introduced By:
Senator V. Susan Sosnowski

Date Introduced:
January 23, 2026

Referred To:
Senate Housing & Municipal Government
It is enacted by the General Assembly as follows:
1
SECTION 1. Section 44-4-2 of the General Laws in Chapter 44-4 entitled "Situs and
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Ownership of Taxable Property" is hereby amended to read as follows:
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44-4-2. Buildings on leased land deemed real estate.
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Buildings on leased land, where the leases are in writing and recorded, are, for the purposes
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of taxation, deemed real estate
; provided, however, that in the town of South Kingstown, buildings
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on leased land are, for the purposes of taxation, deemed real estate and shall be taxed to the owner
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of the building as real estate, whether or not the leases are in writing or recorded
.
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SECTION 2. This act shall take effect upon passage and shall apply to any assessment of
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taxes currently under appeal at the time of enactment.
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LC003981
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EXPLANATION
BY THE LEGISLATIVE COUNCIL
OF
A N A C T
RELATING TO TAXATION -- SITUS AND OWNERSHIP OF TAXABLE PROPERTY
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1
This act would clarify that buildings on leased land in the town of South Kingstown shall
2
be taxed as real estate whether or not the leases are in writing or recorded.
3
This act would take effect upon passage and would apply to any assessment of taxes
4
currently under appeal at the time of enactment.
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LC003981
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