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S2682 • 2026

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.)

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.)

Taxes
Passed Legislature

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

Sponsor
Sosnowski
Last action
2026-05-07
Official status
Committee recommended measure be held for further study
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 -- 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.)

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.)

What This Bill Does

  • 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.)

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

  1. 2026-05-07 Committee

    Committee recommended measure be held for further study

  2. 2026-05-01 Rhode Island General Assembly

    Scheduled for hearing and/or consideration (05/07/2026)

  3. 2026-02-27 Rhode Island General Assembly

    Introduced, referred to Senate Finance

Official Summary Text

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.)

Current Bill Text

Read the full stored bill text 
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.

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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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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