The bill amends Section 44-3-3 of the General Laws in Chapter 44-3, which addresses property subject to taxation, by introducing new legal language that specifies various categories of property exempt from taxation. The bill specifically exempts the real and tangible personal property of Mount St. Rita Health Centre, a Rhode Island domestic nonprofit corporation located at 15 Sumner Brown Road in Cumberland, effective as of December 31, 2025. The property is further identified as Assessors Plat 48, Lot 7.

This exemption is part of the broader framework that outlines existing exemptions for properties owned by the state, the United States, certain educational and religious organizations, as well as properties used for military purposes, burial grounds, and pollution control facilities. The bill also clarifies the responsibilities of local assessors in applying these exemptions.

Additionally, it allows local governments, including cities, towns, or fire districts, to create exemptions for tangible personal property within their jurisdictions, provided these exemptions are uniformly applied and adhere to local tax classification requirements. The bill takes effect upon passage.

Statutes affected:
3155: 44-3-3
3155  SUB A: 44-3-3