Rhode Island § 44-5-25.1 § 44-5-25.1. Houseboats — Taxation — Definitions.

Rhode Island Statutes

§ 44-5-25.1 — § 44-5-25.1. Houseboats — Taxation — Definitions.

Rhode Island § 44-5-25.1

Title 44Taxation

Ch. 44-5Levy and Assessment of Local Taxes

This text of Rhode Island § 44-5-25.1 (§ 44-5-25.1. Houseboats — Taxation — Definitions.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-5-25.1 (2026).

Text

§ 44-5-25.1. Houseboats — Taxation — Definitions.
All houseboats being used as a principal or temporary place of residence or domicile
            by a person shall be taxed as personal property by the local tax assessor. For the
            purposes of this section, "houseboatâ€� means a watercraft or an industrial or commercial
            structure on or in the waters of the state, floating or nonfloating, which is designed
            or remodeled as a place of habitation and is not principally used for transportation,
            and this definition includes platforms and waterborne hotels and restaurants; "local
            tax assessorâ€�, for the purposes of this section, means the assessor for the city or
     

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§ 44-5-25.1. Houseboats — Taxation — Definitions.

All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, "houseboatâ€� means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; "local tax assessorâ€�, for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.