Local Taxes & Fees in Rhode Island (2026)
4 rules on the books across Rhode Island, 3 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Pawtucket
Heavy RestrictionsPawtucket City Code § 363-55 lets the City tax any property the Housing Court finds vacant and abandoned at $10 for…
Read full rule →Providence
Heavy RestrictionsProvidence taxes vacant and abandoned real estate at $10 per $100 of assessed value each year, on top of regular…
Read full rule →Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Cranston
Some RestrictionsCranston Code of Ordinances § 3.16.040 sorts taxable property into four classes: commercial and industrial real estate…
Read full rule →Pawtucket
Some RestrictionsPawtucket taxes commercial and industrial real estate as Class 2 property under City Code § 363-66, separate from Class…
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