WeVote
Log In

Bill

Bill

SB 2682

AN ACT RELATING TO TAXATION -- NON-OWNER OCCUPIED PROPERTY TAX ACT

2026 Regular Session Introduced by Sue Sosnowski

Creates a targeted exemption from non-owner occupied property tax for long-time (25+ years) owners of non-insulated, seasonal properties used summer-only in non-blighted areas.

05/07/2026 Committee recommended measure be held for further study
0
WeVote Research Nonpartisan
Bill Summary · SB 2682

Bill Summary: SB 2682 (Rhode Island, 2026) — Non-Owner Occupied Property Tax Act

Overview

  • Bill: SB 2682
  • Session: 2026
  • Jurisdiction: Rhode Island
  • Introduced By: Senator Susan Sosnowski (Co-sponsor: Sue Sosnowski)
  • Committee: Senate Finance
  • Effective Date: Upon passage

SB 2682 proposes changes to the Non-Owner Occupied Property Tax Act by creating a targeted exemption for certain non-insulated, non-winterized properties that meet specific conditions, notably long-term ownership by the taxpayer.

Purpose and Intent

  • The bill aims to provide a tax exemption from the non-owner occupied property tax for a narrow class of properties that are not insulated or winterized, but that:
    • Are used or occupied by the taxpayer for a defined portion of the year (summer use).
    • Are not located in a substandard or blighted area.
    • Have been continuously owned by the taxpayer or the taxpayer’s family for at least 25 years.
  • The intent appears to balance recognizing longstanding ownership and seasonal use with environmental and structural considerations (non-insulated, non-winterized status).

Key Provisions and Changes

  1. Exemption Coverage (§44-72-5)

    • The act explicitly provides that it does not supersede existing exemptions in general or public laws.
    • It creates a potential exemption from the non-owner occupied property tax for certain properties previously subject to that tax, but only if they meet all of the specified criteria:
      • The property is non-insulated and non-winterized.
      • The water supply to the property is disconnected from November 1 through April 1 (seasonal shutdown).
      • The property is used or occupied by the taxpayer at least on the Saturday before Memorial Day through Labor Day (summer occupancy window).
      • The property is not in a blighted or substandard area as defined by Rhode Island law (§ 45-31-8).
      • The property has been owned by the taxpayer or the taxpayer’s family for more than 25 years.

  2. Operational Details

    • The exemption applies to properties meeting the above criteria, potentially reducing or eliminating the non-owner occupied tax liability for those properties.

  3. Scope and Limitations

    • The exemption is limited to properties that would otherwise be subject to the Non-Owner Occupied Property Tax Act and that meet all stated conditions.
    • Properties rented more than 183 days in a prior taxable year and subject to other chapters (e.g., Chapter 18) remain outside the scope of this exemption.

Who/What Would Be Affected

  • Affected Property Owners: Taxpayers who own non-insulated, non-winterized properties used seasonally by the owner, are not in substandard areas, and have maintained ownership for at least 25 years.
  • Property Types: Non-insulated, non-winterized residences or structures currently taxed under the non-owner occupied property framework.
  • Communities: Municipalities and Rhode Island municipalities administering the Non-Owner Occupied Property Tax Act, particularly for properties meeting the long-term ownership and seasonal-use criteria.

Procedural and Timeline Aspects

  • Introduced: February 27, 2026.
  • Assigned to: Senate Finance.
  • Scheduled Consideration: May 7, 2026 (per action history indicating a hearing/consideration date).
  • Effective Date: Upon passage (no retroactive timing specified).

Notes for Readers

  • The bill’s exemption is narrowly tailored and contingent on meeting all conditions, especially the 25-year ownership requirement and seasonal use window.
  • It explicitly does not override other exemptions and remains subject to other statutory provisions related to different property tax regimes.
  • The policy rationale centers on recognizing long-term ownership and seasonal, non-insulated properties while avoiding blighted or substandard areas.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.