Loading chat...
RI S2698
Bill
Status
2/27/2026
Primary Sponsor
Louis Dipalma
Click for details
AI Summary
-
Creates a new category called "seasonably-habitable non-owner occupied residences" defined as properties not serving as the owner's primary residence, not occupied by owner or tenant for a majority of days, with exposed water pipes requiring winter drainage and no heating system
-
Exempts these seasonably-habitable properties from Rhode Island's non-owner occupied property tax between October 15 and May 15 of each taxable year
-
Amends the existing Non-Owner Occupied Property Tax Act, which applies to non-owner occupied residential properties assessed at $1,000,000 or more
-
Maintains existing exemptions for properties rented more than 183 days during the prior taxable year
-
Takes effect upon passage
Legislative Description
Defines a seasonably-habitable non-owner occupied residence, which is not the primary residence of the taxpayer, and which would be exempt from the non-owner occupied property tax.
Taxation
Last Action
Committee recommended measure be held for further study
3/12/2026