The Rhode Island Division of Taxation has published guidance regarding Rhode Island’s Non-Owner Occupied Property Tax, which is effective July 1, 2026. The tax is imposed on residential property that is assessed at over $1 million and is not occupied by the property owner for the majority of the tax year.
The newly published guidance - easily accessible on a new dedicated webpage - is intended for taxpayers, realtors, attorneys, and tax professionals. It includes information on transfers of property ownership, eligibility for exemption, determining primary residence, and also includes helpful charts.
For further guidance, the Division will be issuing a regulation prior to the July 1, 2026 effective date for the tax.
For further information, please see:
