AN ACT RELATING TO TAXATION -- COLLECTION OF TAXES GENERALLY

2026 Regular Session Introduced by Jay Edwards

Tiverton joins Glocester, Coventry, and Burrillville to attach a 20-year superior tax lien to mobile/manufactured homes for local taxes.

06/10/2026 House read and passed

Summary of HB 8029 (2026) – Rhode Island

Purpose and intent

The bill adds Tiverton to the list of Rhode Island towns that place a tax lien on mobile or manufactured homes for taxes assessed against residents of those towns.

It clarifies and expands the ability of these towns to enforce tax collection by attaching a lien to the mobile or manufactured home itself.

Key provisions and changes

Section 44-7-28 is amended to specify that taxes assessed for mobile or manufactured homes in Glocester, Coventry, Burrillville, and Tiverton create a lien on the home.

The lien attachment: It arises and attaches as of the date of assessment of the taxes (defined in § 44-5-1).

Lien duration and priority: The lien remains in effect for 20 years and is superior to any other lien, encumbrance, or interest (including attachments) in the mobile or manufactured home.

Effective scope: Applies to taxes assessed against any person in the named towns for mobile or manufactured homes.

Affected entities and scope

Municipal tax authorities in:

Glocester
Coventry
Burrillville
Tiverton

Homeowners or property owners who own mobile or manufactured homes in the listed towns and are subject to local taxes on those homes.

Lien priority impacts other potential liens or encumbrances on the affected homes, given the stated 20-year term and superior lien status.

Procedural and timeline aspects

Effective date: The act takes effect upon passage.

Legislative timeline:

Introduced February 27, 2026, and referred to House Municipal Government & Housing.
Passed through committee stages with scheduling notes in 2026, indicating consideration and potential passage around June 2026.

Practical impact and considerations

Tax collection: Towns can more decisively secure payment of taxes by imposing a long-term lien on mobile/manufactured homes, potentially affecting owners’ ability to sell or refinance the property until taxes are settled.

Priority of liens: The 20-year superior lien status reinforces towns’ ability to recover delinquent taxes ahead of other claims.

Geographic expansion: Tiverton becomes the fourth town explicitly named for this lien mechanism (alongside Glocester, Coventry, Burrillville), expanding the toolkit for tax enforcement in mobile/manufactured home contexts.

If you’d like, I can provide a brief comparison with the existing language for the other towns or summarize potential fiscal implications for the towns involved.