This chapter does not supersede any applicable exemption in the general or public laws. In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or buildings that are rented or were rented for a period of more than one hundred eighty-three (183) days during the prior taxable year and subject to the provisions of chapter 18 of title 34 or any properties or buildings that are rented or were rented and are subject to tax pursuant to chapter 18 of this title.
R.I. Gen. Laws § 44-72-5
Exemptions
Known as the Non-Owner Occupied Property Tax Act
The act spans §§ 44–44 (15 sections).
P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.