The bill amends Section 44-3-3 of the General Laws in Chapter 44-3, which addresses property subject to taxation, by adding specific exemptions for certain properties. It exempts from taxation the real and tangible personal property of MAP Behavioral Health Services, Inc., a Rhode Island domestic nonprofit corporation, located in the City of Providence at 37 Greenwich Street (Assessors Plat 49, Lot 41), 41 Greenwich Street (Assessors Plat 49, Lot 40), and 345 Elmwood Avenue (Assessors Plat 49, Lot 32). Additionally, it exempts the real and tangible personal property of MAP Development Corporation, also a Rhode Island domestic nonprofit corporation, located at 59 Burnett Street and 63 Burnett Street (Assessors Plat 49, Lot 452).

The bill specifies that these exemptions are effective retroactively to December 31, 2025, and will affect the next levy issued by the city or town in which the properties are located.

Statutes affected:
2897: 44-3-3
2897  SUB A: 44-3-3