Rhode Island § 44-72-3 - Non-Owner Occupied Property Tax Act
Full text of Rhode Island Rhode Island General Laws § 44-72-3 — Non-Owner Occupied Property Tax Act, with citation guidance and answers to common questions.
§ 44-72-3. Non-Owner Occupied Property Tax Act
R.I. Gen. Laws § 44-72-3
§ 44-72-3. Definitions.
The following words and phrases as used in this chapter have the following meanings:
(1) “Administrator” means the tax administrator within the department of revenue.
(2) “Assessed value” means the assessed value of the real estate as of December 31 of the corresponding taxable year in accordance with § 44-5-12.
(3) “Non-owner occupied” means that the residential property does not serve as the owner’s primary residence and is not occupied by the owner of the property for a majority of days during a given taxable year.
(4) “Non-owner occupied tax” means the assessment imposed upon the non-owner occupied residential property assessed at one million dollars ($1,000,000) or more pursuant to this chapter and as adjusted pursuant to § 44-72-6.
(5) “Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof or any other entity or group organization against which a tax may be assessed.
(6) “Taxable year” means July 1 through June 30.
History of Section.
P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-72-3
What does Rhode Island General Laws § 44-72-3 cover?
Section 44-72-3 ("Non-Owner Occupied Property Tax Act") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-72-3?
A common citation format is "Rhode Island General Laws § 44-72-3" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-72-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.