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Bristol Mixed-Use Property Owner-Occupied Tax Rate Authorization

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Summary

Rhode Island enacted S2040 authorizing the town of Bristol to apply the owner-occupied residential tax rate to mixed-use properties where the residential portion is owner-occupied. The bill passed the Senate 36-0 and the House 63-0 before being signed into law on April 10, 2026.

What changed

Rhode Island enacted S2040 authorizing the town of Bristol to apply the owner-occupied residential tax rate to the residential portion of mixed-use properties when that residential portion is owner-occupied. This creates a property tax benefit for Bristol property owners with qualifying mixed-use properties, as the residential portion will be taxed at the lower owner-occupied rate rather than the higher commercial rate. The town of Bristol must implement this tax rate application locally.

Affected parties include the town of Bristol, which gains authority to implement this preferential tax treatment, and property owners in Bristol who occupy the residential portion of their mixed-use buildings. Property owners should confirm with Bristol tax authorities whether their properties qualify for this reduced tax rate on the residential component.

What to do next

  1. Property owners in Bristol with mixed-use properties should verify eligibility for the owner-occupied tax rate on the residential portion

Archived snapshot

Apr 12, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

ChangeBridge / Rhode Island / S2040 Signed by Governor S2040 S Signed by Governor 2026-04-10

Authorizes the town of Bristol to apply the owner-occupied tax rate for mixed-used properties where the residential portion is owner-occupied.

TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES - Authorizes the town of Bristol to apply the owner-occupied tax rate for mixed-used properties where the residential portion is owner-occupied.

Bill Details

State Rhode Island

Session 2026 Regular Session

Chamber Senate

Official Source status.rilegislature.gov/

LegiScan View on LegiScan

Sponsors

Linda Ujifusa (Sen - D) Walter Felag (Sen - D) Pamela Lauria (Sen - D)

Action History

2026-04-10 S Effective without Governor's signature 2026-04-02 S Transmitted to Governor 2026-04-02 H House passed in concurrence 2026-03-27 H Placed on the House Consent Calendar (04/02/2026) 2026-03-24 H Committee recommends passage in concurrence 2026-03-20 H Scheduled for consideration (03/24/2026) 2026-03-11 H Referred to House Municipal Government & Housing 2026-03-10 S Senate read and passed 2026-03-06 S Placed on Senate Calendar (03/10/2026) 2026-03-05 S Committee recommends passage 2026-02-27 S Scheduled for hearing and/or consideration (03/05/2026) 2026-01-09 S Introduced, referred to Senate Housing and Municipal Government

Votes

2026-03-05 Senate Committee on Housing & Municipal Government: Passage Yea: 8 Nay: 0 2026-03-10 Passage Yea: 36 Nay: 0 2026-04-02 Passage In Concurrence Yea: 63 Nay: 0

Committee Referrals

2026-01-09 S Housing and Municipal Government 2026-03-11 H Municipal Government & Housing

Bill Text Versions

2026-01-09 Introduced

Subjects

Taxation TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES Legislative data powered by LegiScan (CC BY 4.0)

Named provisions

Levy and Assessment of Local Taxes

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Last updated

Classification

Agency
RI Legislature
Published
April 10th, 2026
Instrument
Rule
Legal weight
Binding
Stage
Final
Change scope
Minor
Document ID
S2040

Who this affects

Applies to
Property owners Local governments
Industry sector
9211 Government & Public Administration
Activity scope
Property taxation Mixed-use properties Local tax assessment
Geographic scope
US-RI US-RI

Taxonomy

Primary area
Taxation
Operational domain
Finance
Topics
Housing Local Government

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