Rhode Island § 44-72-4 - Non-Owner Occupied Property Tax Act
Full text of Rhode Island Rhode Island General Laws § 44-72-4 — Non-Owner Occupied Property Tax Act, with citation guidance and answers to common questions.
§ 44-72-4. Non-Owner Occupied Property Tax Act
R.I. Gen. Laws § 44-72-4
§ 44-72-4. Imposition and proceeds of tax.
(a) For taxable years beginning on or after July 1, 2026, a tax is imposed upon the privilege of utilizing property as non-owner occupied residential property within the state during any taxable year. The non-owner occupied tax shall be in addition to any other taxes authorized by the general or public laws.
(b) With respect to the tax imposed by this chapter, the tax administrator shall contribute the entire tax to the low-income housing tax credit fund established pursuant to § 44-71-11.
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 § 44-72-4
What does Rhode Island General Laws § 44-72-4 cover?
Section 44-72-4 ("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 § 44-72-4?
A common citation format is "Rhode Island General Laws § 44-72-4" (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 § 44-72-4 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.