| Title | 280 | Department of Revenue |
| Chapter | 20 | Division of Taxation |
| Subchapter | 75 | Non-Owner Occupied Property Tax |
| Part | 1 | Non-Owner Occupied Property Tax |
| Type of Filing | Adoption |
| Regulation Status | Proposed |
| Filing Notice Date | 04/09/2026 |
| Filing Hearing Date(s) | 04/21/2026 |
| Public Comment Dates | 04/09/2026 to 05/09/2026 |
| Additional Information | https://tax.ri.gov/guidance/regulations |
Regulation Authority:
R.I. Gen. Laws § 44-1-4
R.I. Gen. Laws § 44-72-14
Purpose and Reason:
This regulation implements R.I. Gen. Laws Chapter 44-72, which imposes a statewide tax upon non-owner occupied residential property assessed at a value of one million dollars ($1,000,000) or more. Therefore, for tax years beginning on or after July 1, 2026, any owner of a residential property assessed at a value of one million dollars ($1,000,000) or more that is not occupied for 183 days based on the privilege year (as defined in the regulation) must comply with the new tax.
The agency is not accepting online public comments for this filing.To submit a comment, please contact the agency directly at the addresses listed on the Notice of Proposed Rulemaking.
The agency is not accepting online public comments for this filing.To submit a comment, please contact the agency directly at the addresses listed on the Notice of Proposed Rulemaking.
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Comment(s) Received*