Rhode Island 2025 Regular Session

Rhode Island House Bill H5534

Introduced
2/13/25  
Refer
2/13/25  
Report Pass
6/18/25  
Engrossed
6/20/25  

Caption

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. This act would also define urban and small farmers and urban farmland.

Impact

The implementation of HB 5534 could significantly alter the current taxation landscape for small-scale agricultural operators. By providing tax relief, the bill seeks to reduce the financial burdens that often hinder urban and small farming initiatives, which are increasingly relevant in densely populated areas. This legislation could encourage the growth of community gardens and urban farms, potentially leading to enhanced food security and economic development in local areas. Furthermore, it positions the state to better support sustainable agricultural practices.

Summary

House Bill 5534 aims to create a framework for taxation exemptions specifically tailored to urban and small farmers in Rhode Island. The bill proposes to exempt these farmers from various taxes, including sales taxes, real property taxes, tangible and personal property taxes, as well as income taxes. It introduces definitions for urban farmers and small farmers, emphasizing the significance of agricultural practices that enhance local food systems and contribute to community development.

Sentiment

The sentiment surrounding HB 5534 is largely positive among proponents of urban farming and sustainable agriculture. Supporters believe that the bill will empower small farmers and promote agricultural innovation. However, there are concerns about the potential implications for local government revenues, as exemptions could strain finances, particularly in urban municipalities. Critics may argue about the fairness of tax exemptions and whether such measures disproportionately favor certain agricultural practices over traditional farming.

Contention

Notable points of contention include the specific thresholds for qualifying as a small farmer and the criteria for land use defined within the bill. Issues regarding the definition of urban farmland and the sustainability of funding for local governments if large-scale tax exemptions are enacted may emerge as critical topics of debate. The efficacy of the definitions put forth in the bill in accurately capturing and supporting the diverse practices within urban agriculture will also be scrutinized.

Companion Bills

No companion bills found.

Previously Filed As

RI H7684

Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.

RI S2335

Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.

RI H7926

Removes state-owned property from the exemption from local property taxes.

RI H7755

Exempts from taxation the real and tangible personal property of the Little Compton Game Club.

RI S2588

Exempts from taxation the real and tangible personal property of the Little Compton Game Club.

RI H7535

Exempts from taxation the real and tangible personal property of the Providence Preservation Society.

RI S2362

Exempts from taxation the real and tangible personal property of the Providence Preservation Society.

RI S3067

Exempts from taxation the real and tangible personal property of the Providence Preservation Society.

RI H7753

Exempts the tangible personal property of Northwest Community Health Care d/b/a WellOne Primary Medical and Dental Care from taxation.

RI S2552

Exempts the tangible personal property of Northwest Community Health Care d/b/a WellOne Primary Medical and Dental Care from taxation.

Similar Bills

RI S0431

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. Also defines urban and small farmers and urban farmland.

RI S2335

Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.

RI H7684

Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.

RI H6256

Repeals the property tax and sales and use tax exemption for boats.

AZ HB2648

Condominiums; planned communities; lien; assessment

AZ HB2252

Motor vehicle manufacturers; TPT; exemption

AZ SB1085

TPT; use tax; exemption; aviation

AZ SB1619

TPT; exemption; criminal justice commission