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HB 6396

AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

2025 Regular Session Introduced by Greg Costantino and 1 co-sponsor

Smithfield may establish a local real-property tax credit for homes owned/occupied by people with paraplegia who require specially adapted housing, via a town ordinance.

06/26/2025 Signed by Governor
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Bill Summary · HB 6396

Bill Summary: HB 6396 (Rhode Island, 2025) – Property Subject to Taxation

Overview

HB 6396 authorizes the town of Smithfield to provide a local tax credit on real property for individuals with paraplegia who require specially adapted housing. The credit is to be created and administered by Smithfield through an ordinance adopted by the town council. The bill adds a new provision to the state’s property taxation framework specifically for Smithfield.

  • Jurisdiction: Town of Smithfield, Rhode Island
  • Type: Local option tax credit (not a statewide program)
  • Effective date: Upon passage (immediately when enacted)

Key Provisions

  • New section added: 44-3-28.1, “Smithfield – Exemption for people with paraplegia.”
  • Authority granted: The Smithfield Town Council may, by ordinance, establish a tax credit on real property located in Smithfield that is owned and occupied by a person with paraplegia who, by reason of the paraplegic disability, requires specially adapted housing.
  • Definition: “Specially adapted housing” means real property that has been specifically altered or changed to meet the needs of a person or persons with paraplegic disability who reside in the property.
  • Local control: The design, scope, amount, eligibility criteria, duration, application process, and any other details of the credit would be determined by Smithfield’s ordinance.

Eligibility and Administration

  • Eligible property: Real property in Smithfield that is owned and occupied by a person with paraplegia who requires specially adapted housing.
  • Local determination: The exact credit amount, eligibility rules, application procedures, and any limitations would be set by the town through an ordinance.
  • No statewide amount specified: The bill does not specify dollar amounts, percentages, caps, or sunset provisions in the statute itself.

Local Impact and Fiscal Considerations

  • Local effect: Provides Smithfield with the option to grant property tax relief to qualifying residents, reducing their tax liability.
  • Revenue implications: Any foregone property tax revenue would be borne by the Town of Smithfield; the bill does not impose a state cost or mandate.
  • Administration: Implemented administratively through a Smithfield ordinance; requires local process for qualification and ongoing administration.

Timeline and Status

  • Introduced: June 6, 2025
  • Committee action: House Municipal Government & Housing; committee recommended passage (June 16, 2025)
  • Floor actions: House passage (June 18, 2025); placed on Senate consent calendar (June 18, 2025)
  • Senate action: Passed in concurrence (June 20–18, 2025 sequence)
  • Transmission to Governor: June 23, 2025
  • Signed into law: June 26, 2025
  • Effective date: Upon passage

Notes for Readers

  • The bill enables a local tax credit program but leaves all substantive specifics to Smithfield’s ordinance. Interested parties should monitor or participate in local government discussions to learn about eligibility criteria, credit amount, and administration once an ordinance is proposed.

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

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