Rhode Island 2025 Regular Session

Rhode Island House Bill H5369 Compare Versions

Only one version of the bill is available at this time.

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5	5	2025 -- H 5369
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7	7	LC000594
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9	9	S T A T E O F R H O D E I S L A N D
10	10	IN GENERAL ASSEMBLY
11	11	JANUARY SESSION, A.D. 2025
12	12	____________
13	13
14	14	A N A C T
15	15	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
16	16	Introduced By: Representatives Ajello, Morales, J. Lombardi, Hull, Slater, DeSimone,
17	17	Diaz, and Kislak
18	18	Date Introduced: February 07, 2025
19	19	Referred To: House Municipal Government & Housing
20	20
21	21
22	22	It is enacted by the General Assembly as follows:
23	23	SECTION 1. Section 44-3-3 of the General Laws in Chapter 44-3 entitled "Property 1
24	24	Subject to Taxation" is hereby amended to read as follows: 2
25	25	44-3-3. Property exempt. 3
26	26	(a) The following property is exempt from taxation: 4
27	27	(1) Property belonging to the state, except as provided in § 44-4-4.1; 5
28	28	(2) Lands ceded or belonging to the United States; 6
29	29	(3) Bonds and other securities issued and exempted from taxation by the government of 7
30	30	the United States or of this state; 8
31	31	(4) Real estate, used exclusively for military purposes, owned by chartered or incorporated 9
32	32	organizations approved by the adjutant general and composed of members of the national guard, 10
33	33	the naval militia, or the independent, chartered-military organizations; 11
34	34	(5) Buildings for free public schools, buildings for religious worship, and the land upon 12
35	35	which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so 13
36	36	far as the buildings and land are occupied and used exclusively for religious or educational 14
37	37	purposes; 15
38	38	(6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or 16
39	39	the minimum lot size for zone in which the dwelling house is located, whichever is the greater, 17
40	40	owned by, or held in trust for, any religious organization and actually used by its officiating clergy; 18
41	41	provided, further, that in the town of Charlestown, where the property previously described in this 19
42	42
43	43
44	44	LC000594 - Page 2 of 15
45	45	paragraph is exempt in total, along with dwelling houses and the land on which they stand in 1
46	46	Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling 2
47	47	house is located, whichever is the greater, owned by, or held in trust for, any religious organization 3
48	48	and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its 4
49	49	religious order; 5
50	50	(7) Intangible personal property owned by, or held in trust for, any religious or charitable 6
51	51	organization, if the principal or income is used or appropriated for religious or charitable purposes; 7
52	52	(8) Buildings and personal estate owned by any corporation used for a school, academy, or 8
53	53	seminary of learning, and of any incorporated public charitable institution, and the land upon which 9
54	54	the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far 10
55	55	as they are used exclusively for educational purposes, but no property or estate whatever is hereafter 11
56	56	exempt from taxation in any case where any part of its income or profits, or of the business carried 12
57	57	on there, is divided among its owners or stockholders; provided, however, that unless any private 13
58	58	nonprofit corporation organized as a college or university located in the town of Smithfield reaches 14
59	59	a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the 15
60	60	actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said 16
61	61	corporation commencing March 1, 2014; 17
62	62	(9) Estates, persons, and families of the president and professors for the time being of 18
63	63	Brown University for not more than ten thousand dollars ($10,000) for each officer, the officer’s 19
64	64	estate, person, and family included, but only to the extent that any person had claimed and utilized 20
65	65	the exemption prior to, and for a period ending, either on or after December 31, 1996; 21
66	66	(10) Property especially exempt by charter unless the exemption has been waived in whole 22
67	67	or in part; provided that, notwithstanding any provision of a charter or act of incorporation or other 23
68	68	law to the contrary, any real and personal property (or portion thereof) of a healthcare facility, 24
69	69	and/or any parent corporation, operator, manager, or subsidiary thereof, or of an institution of 25
70	70	higher education, that would otherwise be exempted from property taxation that is leased to, 26
71	71	subleased to, occupied or used by an entity, organization, or individual that is not itself exempted 27
72	72	from property taxation shall be taxed to the tenant, who, for the purposes of taxation is deemed the 28
73	73	owner; 29
74	74	(11) Lots of land exclusively for burial grounds; 30
75	75	(12) Property, real and personal, held for, or by, an incorporated library, society, or any 31
76	76	free public library, or any free public library society, so far as the property is held exclusively for 32
77	77	library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor 33
78	78	generally, or for a nonprofit hospital for the sick or disabled; 34
79	79
80	80
81	81	LC000594 - Page 3 of 15
82	82	(13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated 1
83	83	organizations of veterans of any war in which the United States has been engaged, the parent body 2
84	84	of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars 3
85	85	($400,000) if actually used and occupied by the association; provided, that the city council of the 4
86	86	city of Cranston may by ordinance exempt the real or personal estate as previously described in 5
87	87	this subdivision located within the city of Cranston to the extent of five hundred thousand dollars 6
88	88	($500,000); 7
89	89	(14) Property, real and personal, held for, or by, the fraternal corporation, association, or 8
90	90	body created to build and maintain a building or buildings for its meetings or the meetings of the 9
91	91	general assembly of its members, or subordinate bodies of the fraternity, and for the 10
92	92	accommodation of other fraternal bodies or associations, the entire net income of which real and 11
93	93	personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or 12
94	94	asylums, a home or homes, a school or schools, for the free education or relief of the members of 13
95	95	the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their 14
96	96	wives, widows, or orphans, and any fund given or held for the purpose of public education, 15
97	97	almshouses, and the land and buildings used in connection therewith; 16
98	98	(15) Real estate and personal property of any incorporated volunteer fire engine company 17
99	99	or incorporated volunteer ambulance or rescue corps in active service; 18
100	100	(16) The estate of any person who, in the judgment of the assessors, is unable from infirmity 19
101	101	or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax 20
102	102	shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. 21
103	103	At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold 22
104	104	or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the 23
105	105	lien immediately becomes due and payable; any person claiming the exemption aggrieved by an 24
106	106	adverse decision of an assessor shall appeal the decision to the local board of tax review and 25
107	107	thereafter according to the provisions of § 44-5-26; 26
108	108	(17) Household furniture and family stores of a housekeeper in the whole, including 27
109	109	clothing, bedding, and other white goods, books, and all other tangible personal property items that 28
110	110	are common to the normal household; 29
111	111	(18) Improvements made to any real property to provide a shelter and fallout protection 30
112	112	from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that 31
113	113	the improvements meet applicable standards for shelter construction established, from time to time, 32
114	114	by the Rhode Island emergency management agency. The improvements are deemed to comply 33
115	115	with the provisions of any building code or ordinance with respect to the materials or the methods 34
116	116
117	117
118	118	LC000594 - Page 4 of 15
119	119	of construction used and any shelter or its establishment is deemed to comply with the provisions 1
120	120	of any zoning code or ordinance; 2
121	121	(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator; 3
122	122	(20) Manufacturer’s inventory. 4
123	123	(i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be 5
124	124	a manufacturer within a city or town within this state if that person uses any premises, room, or 6
125	125	place in it primarily for the purpose of transforming raw materials into a finished product for trade 7
126	126	through any or all of the following operations: adapting, altering, finishing, making, and 8
127	127	ornamenting; provided, that public utilities; non-regulated power producers commencing 9
128	128	commercial operation by selling electricity at retail or taking title to generating facilities on or after 10
129	129	July 1, 1997; building and construction contractors; warehousing operations, including distribution 11
130	130	bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing 12
131	131	or distribution of raw materials, such as alteration of stock for the convenience of a customer; are 13
132	132	excluded from this definition; 14
133	133	(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term “manufacturer’s 15
134	134	inventory,” or any similar term, means and includes the manufacturer’s raw materials, the 16
135	135	manufacturer’s work in process, and finished products manufactured by the manufacturer in this 17
136	136	state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; 18
137	137	provided, that the term does not include any finished products held by the manufacturer in any retail 19
138	138	store or other similar selling place operated by the manufacturer whether or not the retail 20
139	139	establishment is located in the same building in which the manufacturer operates the manufacturing 21
140	140	plant; 22
141	141	(iii) For the purpose of § 44-11-2, a “manufacturer” is a person whose principal business 23
142	142	in this state consists of transforming raw materials into a finished product for trade through any or 24
143	143	all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be 25
144	144	principally engaged if the gross receipts that person derived from the manufacturing operations in 26
145	145	this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than 27
146	146	fifty percent (50%) of the total gross receipts that person derived from all the business activities in 28
147	147	which that person engaged in this state during the taxable year. For the purpose of computing the 29
148	148	percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished 30
149	149	products manufactured by the manufacturer in this state, even though the manufacturer’s store or 31
150	150	other selling place may be at a different location from the location of the manufacturer’s 32
151	151	manufacturing plant in this state, are deemed to have been derived from manufacturing; 33
152	152	(iv) Within the meaning of the preceding paragraphs of this subdivision, the term 34
153	153
154	154
155	155	LC000594 - Page 5 of 15
156	156	“manufacturer” also includes persons who are principally engaged in any of the general activities 1
157	157	coded and listed as establishments engaged in manufacturing in the Standard Industrial 2
158	158	Classification Manual prepared by the Technical Committee on Industrial Classification, Office of 3
159	159	Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as 4
160	160	revised from time to time, but eliminating as manufacturers those persons, who, because of their 5
161	161	limited type of manufacturing activities, are classified in the manual as falling within the trade 6
162	162	rather than an industrial classification of manufacturers. Among those thus eliminated, and 7
163	163	accordingly also excluded as manufacturers within the meaning of this paragraph, are persons 8
164	164	primarily engaged in selling, to the general public, products produced on the premises from which 9
165	165	they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and 10
166	166	custom tailors, except, that a person who manufactures bakery products for sale primarily for home 11
167	167	delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are 12
168	168	operated by the person, is a manufacturer within the meaning of this paragraph; 13
169	169	(v) The term “Person” means and includes, as appropriate, a person, partnership, or 14
170	170	corporation; and 15
171	171	(vi) The department of revenue shall provide to the local assessors any assistance that is 16
172	172	necessary in determining the proper application of the definitions in this subdivision; 17
173	173	(21) Real and tangible personal property acquired to provide a treatment facility used 18
174	174	primarily to control the pollution or contamination of the waters or the air of the state, as defined 19
175	175	in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, 20
176	176	reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or 21
177	177	standards for the control of water or air pollution or contamination, and certified as approved in an 22
178	178	order entered by the director of environmental management. The property is exempt as long as it is 23
179	179	operated properly in compliance with the order of approval of the director of environmental 24
180	180	management; provided, that any grant of the exemption by the director of environmental 25
181	181	management in excess of ten (10) years is approved by the city or town in which the property is 26
182	182	situated. This provision applies only to water and air pollution control properties and facilities 27
183	183	installed for the treatment of waste waters and air contaminants resulting from industrial 28
184	184	processing; furthermore, it applies only to water or air pollution control properties and facilities 29
185	185	placed in operation for the first time after April 13, 1970; 30
186	186	(22) Manufacturing machinery and equipment acquired or used by a manufacturer after 31
187	187	December 31, 1974. Manufacturing machinery and equipment is defined as: 32
188	188	(i) Machinery and equipment used exclusively in the actual manufacture or conversion of 33
189	189	raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision 34
190	190
191	191
192	192	LC000594 - Page 6 of 15
193	193	(20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and 1
194	194	development or for quality assurance of its manufactured products; 2
195	195	(ii) Machinery and equipment that is partially used in the actual manufacture or conversion 3
196	196	of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision 4
197	197	(20), and machinery, fixtures, and equipment used by a manufacturer for research and development 5
198	198	or for quality assurance of its manufactured products, to the extent to which the machinery and 6
199	199	equipment is used for the manufacturing processes, research and development, or quality assurance. 7
200	200	In the instances where machinery and equipment is used in both manufacturing and/or research and 8
201	201	development and/or quality assurance activities and non-manufacturing activities, the assessment 9
202	202	on machinery and equipment is prorated by applying the percentage of usage of the equipment for 10
203	203	the manufacturing, research and development, and quality-assurance activity to the value of the 11
204	204	machinery and equipment for purposes of taxation, and the portion of the value used for 12
205	205	manufacturing, research and development, and quality assurance is exempt from taxation. The 13
206	206	burden of demonstrating this percentage usage of machinery and equipment for manufacturing and 14
207	207	for research and development and/or quality assurance of its manufactured products rests with the 15
208	208	manufacturer; and 16
209	209	(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was 17
210	210	purchased after July 1, 1997; provided that the city or town council of the city or town in which the 18
211	211	machinery and equipment is located adopts an ordinance exempting the machinery and equipment 19
212	212	from taxation. For purposes of this subsection, city councils and town councils of any municipality 20
213	213	may, by ordinance, wholly or partially exempt from taxation the machinery and equipment 21
214	214	discussed in this subsection for the period of time established in the ordinance and may, by 22
215	215	ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any 23
216	216	exemption permitted under this section; provided, that the ordinance does not apply to any 24
217	217	machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates 25
218	218	from a city or town in this state to another city or town in the state; 26
219	219	(23) Precious metal bullion, meaning any elementary metal that has been put through a 27
220	220	process of melting or refining, and that is in a state or condition that its value depends upon its 28
221	221	content and not its form. The term does not include fabricated precious metal that has been 29
222	222	processed or manufactured for some one or more specific and customary industrial, professional, 30
223	223	or artistic uses; 31
224	224	(24) Hydroelectric power-generation equipment, which includes, but is not limited to, 32
225	225	turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, 33
226	226	protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The 34
227	227
228	228
229	229	LC000594 - Page 7 of 15
230	230	hydroelectric power-generation equipment must have been purchased after July 1, 1979, and 1
231	231	acquired or used by a person or corporation who or that owns or leases a dam and utilizes the 2
232	232	equipment to generate hydroelectric power; 3
233	233	(25) Subject to authorization by formal action of the council of any city or town, any real 4
234	234	or personal property owned by, held in trust for, or leased to an organization incorporated under 5
235	235	chapter 6 of title 7, as amended, or an organization meeting the definition of “charitable trust” set 6
236	236	out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of 7
237	237	another state or the District of Columbia, the purpose of which is the conserving of open space, as 8
238	238	that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively 9
239	239	for the purposes of the organization; 10
240	240	(26) Tangible personal property, the primary function of which is the recycling, reuse, or 11
241	241	recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, 12
242	242	or the treatment of “hazardous wastes,” as defined in § 23-19.1-4, where the “hazardous wastes” 13
243	243	are generated primarily by the same taxpayer and where the personal property is located at, in, or 14
244	244	adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order 15
245	245	from the director of the department of environmental management certifying that the tangible 16
246	246	personal property has this function, which order effects a conclusive presumption that the tangible 17
247	247	personal property qualifies for the exemption under this subdivision. If any information relating to 18
248	248	secret processes or methods of manufacture, production, or treatment is disclosed to the department 19
249	249	of environmental management only to procure an order, and is a “trade secret” as defined in § 28-20
250	250	21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is 21
251	251	otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23; 22
252	252	(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has 23
253	253	been paid; 24
254	254	(28) Real and personal property of the Providence Performing Arts Center, a non-business 25
255	255	corporation as of December 31, 1986; 26
256	256	(29) Tangible personal property owned by, and used exclusively for the purposes of, any 27
257	257	religious organization located in the city of Cranston; 28
258	258	(30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit 29
259	259	corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability 30
260	260	company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA 31
261	261	Building; 32
262	262	(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-33
263	263	for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited 34
264	264
265	265
266	266	LC000594 - Page 8 of 15
267	267	liability company that is formed in connection with, or to facilitate the acquisition of, the properties 1
268	268	designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, 2
269	269	Rhode Island; 3
270	270	(32) The buildings, personal property, and land upon which the buildings stand, located on 4
271	271	Pomham Island, East Providence, currently identified as Assessor’s Map 211, Block 01, Parcel 5
272	272	001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and 6
273	273	is located approximately eight hundred sixty feet (860′), more or less, from the shore, and limited 7
274	274	exclusively to these said buildings, personal estate and land, provided that said property is owned 8
275	275	by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used 9
276	276	exclusively for a lighthouse; 10
277	277	(33) The Stadium Theatre Performing Arts Centre building located in Monument Square, 11
278	278	Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by 12
279	279	the Stadium Theatre Foundation, a Rhode Island nonprofit corporation; 13
280	280	(34) Real and tangible personal property of St. Mary Academy — Bay View, located in 14
281	281	East Providence, Rhode Island; 15
282	282	(35) Real and personal property of East Bay Community Action Program and its 16
283	283	predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation 17
284	284	under § 501(c)(3) of the United States Internal Revenue Code; 18
285	285	(36) Real and personal property located within the city of East Providence of the Columbus 19
286	286	Club of East Providence, a Rhode Island charitable nonprofit corporation; 20
287	287	(37) Real and personal property located within the city of East Providence of the Columbus 21
288	288	Club of Barrington, a Rhode Island charitable nonprofit corporation; 22
289	289	(38) Real and personal property located within the city of East Providence of Lodge 2337 23
290	290	BPO Elks, a Rhode Island nonprofit corporation; 24
291	291	(39) Real and personal property located within the city of East Providence of the St. 25
292	292	Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation; 26
293	293	(40) Real and personal property located within the city of East Providence of the Trustees 27
294	294	of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island 28
295	295	nonprofit corporation; 29
296	296	(41) Real and personal property located on the first floor of 90 Leonard Avenue within the 30
297	297	city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation; 31
298	298	(42) Real and personal property located within the city of East Providence of the Cape 32
299	299	Verdean Museum Exhibit, a Rhode Island nonprofit corporation; 33
300	300	(43) The real and personal property owned by a qualified 501(c)(3) organization that is 34
301	301
302	302
303	303	LC000594 - Page 9 of 15
304	304	affiliated and in good standing with a national, congressionally chartered organization and thereby 1
305	305	adheres to that organization’s standards and provides activities designed for recreational, 2
306	306	educational, and character building purposes for children from ages six (6) years to seventeen (17) 3
307	307	years; 4
308	308	(44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music 5
309	309	School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) 6
310	310	of the United States Internal Revenue Code; 7
311	311	(45) The real and personal property located within the town of West Warwick at 211 8
312	312	Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven 9
313	313	hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East 10
314	314	Greenwich, a Rhode Island nonprofit corporation; 11
315	315	(46) Real and personal property of the Comprehensive Community Action Program, a 12
316	316	qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code; 13
317	317	(47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of 14
318	318	the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation; 15
319	319	(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and 16
320	320	associated equipment used therewith in service after December 31, 2015; 17
321	321	(49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, 18
322	322	as defined in subsection (a) of this section, shall be exempt from taxation in accordance with 19
323	323	subsection (a) of this section; 20
324	324	(50) Real and personal property located at 415 Tower Hill Road within the town of North 21
325	325	Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 22
326	326	501(c)(3) of the United States Internal Revenue Code; 23
327	327	(51) As an effort to promote business growth, tangible business or personal property, in 24
328	328	whole or in part, within the town of Charlestown’s community limits, subject to authorization by 25
329	329	formal action of the town council of the town of Charlestown; 26
330	330	(52) All real and personal property located at 1300 Frenchtown Road, within the town of 27
331	331	East Greenwich, identified as assessor’s map 027, plat 019, lot 071, and known as the New England 28
332	332	Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the 29
333	333	United States Internal Revenue Code; 30
334	334	(53) Real and tangible personal property of Mount Saint Charles Academy located within 31
335	335	the city of Woonsocket, specifically identified as the following assessor’s plats and lots: Logee 32
336	336	Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; 33
337	337	Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47; 34
338	338
339	339
340	340	LC000594 - Page 10 of 15
341	341	(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit 1
342	342	corporation, located in Providence, Rhode Island; 2
343	343	(55) Real and personal property located within the town of West Warwick of Tides Family 3
344	344	Services, Inc., a Rhode Island nonprofit corporation; 4
345	345	(56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit 5
346	346	corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444; 6
347	347	(57) Real and personal property located within the town of Middletown of Lucy’s Hearth, 7
348	348	a Rhode Island nonprofit corporation; 8
349	349	(58) Real and tangible personal property of Habitat for Humanity of Rhode Island—9
350	350	Greater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode 10
351	351	Island; 11
352	352	(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit 12
353	353	corporation, located in the town of West Warwick at 1249 Main Street; 13
354	354	(60) Real and personal property located at 321 Main Street, within the town of South 14
355	355	Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 15
356	356	501(c)(3) of the United States Internal Revenue Code; 16
357	357	(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 17
358	358	501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city 18
359	359	council of Pawtucket may from time to time determine; 19
360	360	(62) Real and personal property of North Kingstown, Exeter Animal Protection League, 20
361	361	Inc., dba “Pet Refuge,” 500 Stony Lane, a Rhode Island nonprofit corporation, located in North 21
362	362	Kingstown, Rhode Island; 22
363	363	(63) Real and personal property located within the city of East Providence of Foster 23
364	364	Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable 24
365	365	nonprofit corporation; 25
366	366	(64) Real and personal property located at 54 Kelly Avenue within the town of East 26
367	367	Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit 27
368	368	corporation; 28
369	369	(65) Real and tangible personal property of Providence Country Day School, a Rhode 29
370	370	Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 30
371	371	406, block 6, lot 6, and plat 506, block 1, lot 8; 31
372	372	(66) As an effort to promote business growth, tangible business or personal property, in 32
373	373	whole or in part, within the town of Bristol’s community limits, subject to authorization by formal 33
374	374	action of the town council of the town of Bristol; 34
375	375
376	376
377	377	LC000594 - Page 11 of 15
378	378	(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode 1
379	379	Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city 2
380	380	of East Providence; 3
381	381	(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt 4
382	382	corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North 5
383	383	Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 6
384	384	108, lot 83; 7
385	385	(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La 8
386	386	Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode 9
387	387	Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor 10
388	388	for the city of Providence comprising approximately 26.08 acres of land along with all buildings 11
389	389	and improvements that have been or may be made; 12
390	390	(70) Real and tangible personal property of The Providence Community Health Centers, 13
391	391	Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island; 14
392	392	(71) In the city of Central Falls and the city of Pawtucket, real property and tangible 15
393	393	personal property located on or in the premise acquired or leased by a railroad entity and for the 16
394	394	purpose of providing boarding and disembarking of railroad passengers and the supporting 17
395	395	passenger railroad operations and services. For the purpose of this section, a railroad entity shall be 18
396	396	any incorporated entity that has been duly authorized by the Rhode Island public utilities 19
397	397	commission to provide passenger railroad services; 20
398	398	(72) Real and tangible personal property of the American Legion Riverside Post Holding 21
399	399	Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 22
400	400	Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as 23
401	401	said property is owned by American Legion Post 10; 24
402	402	(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island 25
403	403	nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 26
404	404	306, Block 01, Parcel 012.00; 27
405	405	(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic 28
406	406	nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further 29
407	407	identified as assessor’s plat 21, lot 312; 30
408	408	(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode 31
409	409	Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the 32
410	410	town of North Kingstown on Plat 004/Lot 019; 33
411	411	(76) Real and tangible personal property of the Rhode Island Public Health Foundation, a 34
412	412
413	413
414	414	LC000594 - Page 12 of 15
415	415	domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health 1
416	416	Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the 2
417	417	Rhode Island Public Health Foundation or such entity, located in the city of Providence; 3
418	418	(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island 4
419	419	nonprofit corporation, located in the town of New Shoreham, Rhode Island; 5
420	420	(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood 6
421	421	Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community 7
422	422	Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit 8
423	423	corporations, and all of which are located within the city of Providence; 9
424	424	(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island 10
425	425	domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on 11
426	426	Assessors’ Plat 37, Lot 434; 12
427	427	(80) Real and tangible personal property of Sojourner House, a Rhode Island nonprofit 13
428	428	corporation, located in the city of Providence, at 386 Smith Street, further identified as Assessor’s 14
429	429	Plat 67, Lot 46, and 1570 Westminster Street, further identified as Assessor’s Plat 35, Lot 200; 15
430	430	(81) Real and tangible personal property of the Little Flower Home, a Rhode Island 16
431	431	domestic nonprofit corporation, located at 304 Hooper Street, within the Town of Tiverton on Map 17
432	432	102, Lot 196; provided that, the organization remains a federal 501(c)(3) tax-exempt corporation 18
433	433	and a domestic nonprofit charitable corporation; 19
434	434	(82) Real and tangible personal property of the Brain Injury Association of Rhode Island, 20
435	435	Inc., a nonprofit corporation, located at 1017 Waterman Avenue within the city of East Providence 21
436	436	on tax assessor’s map 607, Block 11, Parcel 4; 22
437	437	(83) Real and tangible personal property of the Johnnycake Center Realty Corporation, a 23
438	438	Rhode Island nonprofit corporation, located in the town of South Kingstown, and further identified 24
439	439	as 12 Green Street, Assessor’s Map 49-1, Lot 148, 44 Kersey Road, further identified as Assessor’s 25
440	440	Map 49-1, Lot 136, 54 Kersey Road, further identified as Assessor’s Map 49-1, Lot 137, and 1004 26
441	441	Kingstown Road, further identified as Assessor’s Map 49-4, Lot 124; 27
442	442	(84) Real and tangible personal property of the Little Compton Game Club, a Rhode Island 28
443	443	domestic nonprofit corporation, located at 83 John Dyer Road and 88 John Dyer Road, within the 29
444	444	town of Little Compton on Assessor’s Plat 44 Lots 4 and 5; 30
445	445	(85) Real and tangible personal property of Wildlife Rehabilitators Association of Rhode 31
446	446	Island (Wildlife Clinic of Rhode Island), a Rhode Island domestic nonprofit corporation, located at 32
447	447	2865 Tower Hill Road, within the town of North Kingstown on Assessor’s Map Plat 5, Lot 1; 33
448	448	(86) Non-commercial real and tangible personal property of Southside Community Land 34
449	449
450	450
451	451	LC000594 - Page 13 of 15
452	452	Trust, a Rhode Island domestic nonprofit corporation, located in the city of Providence, at 404 1
453	453	Broad Street, further identified as Assessor's Plat 23, Lot 753; and 2
454	454	(87) Tangible personal property of Northwest Community Health Care d/b/a WellOne 3
455	455	Primary Medical and Dental Care, a Rhode Island domestic nonprofit corporation, located in the 4
456	456	town of North Scituate at 35 Village Plaza Way, and further identified as Plat 38, Lot 72; and 5
457	457	(88) Real and tangible personal property of the Providence Preservation Society, a Rhode 6
458	458	Island domestic nonprofit corporation, located at 24 Meeting Street, within the city of Providence 7
459	459	on Tax Assessor's Map, Plat 10, Lot 75. 8
460	460	(b) Except as provided below, when a city or town taxes a for-profit hospital facility, the 9
461	461	value of its real property shall be the value determined by the most recent full revaluation or 10
462	462	statistical property update performed by the city or town; provided, however, in the year a nonprofit 11
463	463	hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit 12
464	464	hospital facility is initially established, the value of the real property and personal property of the 13
465	465	for-profit hospital facility shall be determined by a valuation performed by the assessor for the 14
466	466	purpose of determining an initial assessed value of real and personal property, not previously taxed 15
467	467	by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right 16
468	468	of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with 17
469	469	a direct appeal from an adverse decision to the Rhode Island superior court business calendar. 18
470	470	A “for-profit hospital facility” includes all real and personal property affiliated with any 19
471	471	hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. 20
472	472	Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit 21
473	473	hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to 22
474	474	stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise 23
475	475	becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in 24
476	476	that year only the amount levied by the city or town and/or the amount payable under the 25
477	477	stabilization agreement for that year related to the for-profit hospital facility shall not be counted 26
478	478	towards determining the maximum tax levy permitted under § 44-5-2. 27
479	479	(c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief 28
480	480	for businesses, including small businesses, and to promote economic development, a city, town, or 29
481	481	fire district may establish an exemption for tangible personal property within its geographic limits 30
482	482	by formal action of the appropriate governing body within the city, town, or fire district, which 31
483	483	exemptions shall be uniformly applied and in compliance with local tax classification requirements. 32
484	484	Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-33
485	485	12.2. 34
486	486
487	487
488	488	LC000594 - Page 14 of 15
489	489	SECTION 2. This act shall take effect on September 1, 2025. 1
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491	491	LC000594
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493	493
494	494
495	495	LC000594 - Page 15 of 15
496	496	EXPLANATION
497	497	BY THE LEGISLATIVE COUNCIL
498	498	OF
499	499	A N A C T
500	500	RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION
501	501	***
502	502	This act would exempt from property taxation, the real and tangible personal property of 1
503	503	the Providence Preservation Society. 2
504	504	This act would take effect on September 1, 2025. 3
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506	506	LC000594
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