AN ACT RELATING TO TAXATION -- NON-OWNER OCCUPIED PROPERTY TAX ACT (Provides an exemption for non-insulated, non-winterized property used by the taxpayer, not located in a substandard area, and continuously owned by the taxpayer for twenty-five (25) years.)

S2682

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

Introduced By:
Senator V. Susan Sosnowski

Date Introduced:
February 27, 2026

Referred To:
Senate Finance
It is enacted by the General Assembly as follows:
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SECTION 1. Section 44-72-5 of the General Laws in Chapter 44-72 entitled "Non-Owner
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Occupied Property Tax Act" is hereby amended to read as follows:
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44-72-5. Exemptions.
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(a)
This chapter does not supersede any applicable exemption in the general or public laws.
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In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or
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buildings that are rented or were rented for a period of more than one hundred eighty-three (183)
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days during the prior taxable year and subject to the provisions of chapter 18 of title 34 or any
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properties or buildings that are rented or were rented and are subject to tax pursuant to chapter 18
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of this title.
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(b) The tax in this chapter shall not be assessed against a non-insulated, non-winterized
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property:
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(1) In which the water supply to the property is disconnected from November 1 through
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April 1;
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(2) Which is used or occupied by the taxpayer at a minimum of the Saturday before
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Memorial Day through Labor Day;
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(3) Which is not in a blighted or substandard area as defined in § 45-31-8; and
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(4) Which has been owned by the taxpayer or taxpayer’s family for more than twenty-five
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(25) years.

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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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This act would provide an exemption for non-insulated, non-winterized property used by
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the taxpayer, not located in a substandard area, and continuously owned by the taxpayer for twenty-
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five (25) years.
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This act would take effect upon passage.
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