Bill Sponsors
Raptakis, Rogers, Burke, Appollonio, Valverde, Patalano, Thompson, and Quezada
Committee
Senate Housing & Municipal Government
Summary
Select
This bill allows the town of Coventry to divide its taxable property into three specific classes: residential real estate (five units or fewer, open space, and mobile homes), commercial and industrial real estate (including larger residential properties and mixed-use buildings), and tangible personal property. The town's tax assessor will determine the total value of each class annually. With the town council's approval, the assessor will then decide what percentage of the total tax burden each class is responsible for paying and set the tax rates accordingly.
Sponsor
Analysis
Pros for Progressives
- By allowing Coventry to separate residential and commercial property taxes, the town can shift the tax burden away from everyday homeowners and renters onto larger corporations and commercial entities.
- Specifically categorizing mobile homes and smaller residential units into a distinct class protects lower-income and working-class residents from being taxed at the same rate as large commercial developments.
- Empowering the local town council to adjust tax levies annually provides flexibility to fund vital community programs, public services, and social safety nets based on current economic needs.
Cons for Progressives
- The bill does not mandate any specific tax relief or exemptions for low-income residents, meaning the town council could still choose to disproportionately tax smaller residential properties if they wish.
- Classifying residential buildings with more than five units as commercial property could lead to higher taxes for those buildings, which landlords might pass on to working-class renters in the form of higher rent.
- Leaving the exact apportionment of the tax levy up to the town council every year creates political unpredictability, which could threaten stable, long-term funding for essential public services if conservatives gain control of the council.
Pros for Conservatives
- Ensures that tangible personal property, which often impacts small businesses, is clearly categorized and subject to specific state requirements, potentially preventing unchecked local taxation on business equipment.
- Places the ultimate authority for setting the tax levy percentages directly in the hands of the elected town council, ensuring local government accountability and local control over taxation.
- Provides a structured, predictable classification system for commercial and industrial real estate, allowing businesses to better anticipate their property tax valuations based on clear legal definitions.
Cons for Conservatives
- Gives the municipal government the power to apply different tax rates to different classes of property, opening the door for the town to unfairly penalize and overtax commercial and industrial businesses to subsidize residents.
- Grants broad authority to the local tax assessor and town council to shift the tax burden annually, reducing financial predictability for business owners and real estate investors.
- By applying the law retroactively to December 31, 2025, the government is altering tax rules after the fact, which violates the principles of fair play and stable, predictable financial regulation.
Constitutional Concerns
None Likely. Taxation classification is a standard power of local and state governments and does not typically implicate First, Fourth, or Fifth Amendment issues, provided the classifications are not based on protected characteristics. While the retroactive date is notable, retroactive tax laws are generally permitted by courts if they serve a rational legislative purpose and are not excessively punitive.
Impact Overview
Groups Affected
- Coventry property owners
- Coventry business owners
- Coventry landlords
- Coventry residential renters
- Coventry municipal government
Towns Affected
Coventry
Cost to Taxpayers
Amount unknown
Revenue Generated
Amount unknown
BillBuddy Impact Ratings
Importance
Measures population affected and overall level of impact.
Freedom Impact
Level of individual freedom impacted by the bill.
Public Services
How much the bill is likely to impact one or more public services.
Regulatory
Estimated regulatory burden imposed on the subject(s) of the bill.
Clarity of Bill Language
How clear the language of the bill is. Higher ambiguity equals a lower score.
Enforcement Provisions
Measures enforcement provisions and penalties for non-compliance (if applicable).
Environmental Impact
Impact the bill will have on the environment, positive or negative.
Privacy Impact
Impact the bill is likely to have on the privacy of individuals.
Bill Status
Current Status
Held
Comm Passed
Floor Passed
Law
History
• 05/22/2026 Introduced, referred to Senate Housing and Municipal Government
Bill Text
SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local Taxes" is hereby amended by adding thereto the following sections:
44-5-20.30. Coventry -- Property tax classification, levy determination and valuation.
(a) The assessor of the town of Coventry, on or before June 1 of each year, shall make full and fair cash valuation of each property class as identified in subsection (b) of this section and notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax levy to be apportioned each class of property and shall apply tax rates sufficient to produce the proportion of the total tax levy.
(b) Classes of property.
(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.
(2) Class 2. Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units.
(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers subject in all respects to the requirements of § 44-5.3-3.
44-5-20.31. Coventry -- Property tax classification -- Tax levy determination.
The assessor shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
SECTION 2. This act shall take effect retroactively to December 31, 2025.
44-5-20.30. Coventry -- Property tax classification, levy determination and valuation.
(a) The assessor of the town of Coventry, on or before June 1 of each year, shall make full and fair cash valuation of each property class as identified in subsection (b) of this section and notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax levy to be apportioned each class of property and shall apply tax rates sufficient to produce the proportion of the total tax levy.
(b) Classes of property.
(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.
(2) Class 2. Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units.
(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers subject in all respects to the requirements of § 44-5.3-3.
44-5-20.31. Coventry -- Property tax classification -- Tax levy determination.
The assessor shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
SECTION 2. This act shall take effect retroactively to December 31, 2025.