Rhode Island 2026 Regular Session

Rhode Island House Bill H8278

Introduced
3/11/26  

Caption

Adds the town of Smithfield to those towns specifically named to tax any person for either a mobile or manufactured home and automatically lien the a mobile or manufactured home.

Impact

The introduction of H8278 holds significant implications for homeowners of mobile and manufactured homes in Smithfield. With the automatic taxation lien, any financial delinquency could lead to complications in property ownership, as the town would have a superior claim over other liens and encumbrances on these homes. This new provision aims to ensure that all municipalities are empowered to enforce tax collection uniformly, strengthening the local government's ability to raise revenue from this class of properties, which may not have been adequately addressed in the past.

Summary

House Bill H8278 focuses on the taxation of mobile and manufactured homes within specific towns in Rhode Island. It aims to amend the current law on the collection of taxes, specifically by adding the town of Smithfield to the existing list of municipalities, which includes Glocester, Coventry, and Burrillville. This addition allows these towns to levy taxes on persons who own mobile or manufactured homes, while also establishing an automatic lien on those homes for unpaid taxes, effective from the date of assessment. The bill is introduced by Representatives Costantino and Santucci and was referred to the House Municipal Government & Housing committee for further examination.

Contention

There may be points of contention regarding this bill, particularly concerning the burden placed on mobile and manufactured home owners. Advocates for homeowners might view the imposition of a tax lien as excessive, potentially placing them at risk of foreclosure or loss of property due to unpaid taxes. Local residents could express concerns over how this change might disproportionately affect low-income families who may rely on mobile or manufactured homes as affordable housing options. Opponents might also argue about the broader implications of expanding local government taxing powers in regard to property ownership rights.

Companion Bills

No companion bills found.

Previously Filed As

RI H6214

Allows the town of Tiverton to allow a half (1/2) credit for affordable housing for manufactured homes in age restricted communities in conformance with all zoning laws and/or ordinance of the town.

RI H6396

Authorizes the town of Smithfield to provide a tax credit for any person with paraplegia and who by reason of the paraplegic disability requires specially adapted housing.

RI S1123

Authorizes the town of Smithfield to provide a tax credit for any person with paraplegia and who by reason of the paraplegic disability requires specially adapted housing.

RI H6395

Authorizes the town of Smithfield to set rates that more closely relate to the changes in values and ensure that the tax classification system creates fair and equitable taxation between residential and commercial property.

RI S1122

Authorizes the town of Smithfield to set rates that more closely relate to the changes in values and ensure that the tax classification system creates fair and equitable taxation between residential and commercial property.

RI H6408

Authorizes the town of Smithfield to establish a juvenile hearing board.

RI S1140

Authorizes the town of Smithfield to establish a juvenile hearing board.

RI H5696

Places a cap of twenty percent (20%) on increases in consecutive revaluations of real property in all cities and towns conducting revaluations commencing December 31, 2025, and every December 31 thereafter.

RI H5371

Allows the towns of Burrillville and Glocester to publish notices in any newspaper located within their municipalities and would also allow publication in other designated digital or print platforms selected by their city or town councils.

RI H6371

Exempts from taxation real and tangible personal property of Little Flower Home, provided it remains a qualified tax-exempt corporation pursuant to ยง 501(c)(3) of the Internal Revenue Code, by amending the address from former location to current location.

Similar Bills

No similar bills found.