---
type: "Bill"
title: "AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES"
description: "Provides that the tax rate for Class 1 and Class 2 property be uniform and set to the same percentage."
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2025"
identifier: "SB 1097"
citation: "Rhode Island SB 1097 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Appollonio", "LaMountain", "McKenney"]
version_count: 1
action_count: 9
vote_count: 2
first_action: "2025-05-23"
last_action: "2025-06-18"
source: "openstates"
source_identifier: "ocd-bill/2e52fa10-29df-468a-a950-07c679be827f"
source_url: "https://status.rilegislature.gov/"
source_hash: "40c5313522234c0b9866ff8264dd7336fef022db0a34663ec9e4dac6582edfbf"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ri"]
---

# Rhode Island SB 1097 (2025) — AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Provides that the tax rate for Class 1 and Class 2 property be uniform and set to the same percentage.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **1097** (committee substitute) — [source](http://webserver.rilegislature.gov/BillText/BillText25/SenateText25/S1097.pdf)

## Votes

- IN CONCURRENCE — **71–0** (pass) · upper
- Passage — **34–0** (pass) · upper

## Sponsors

- Appollonio — primary (person)
- LaMountain — primary (person)
- McKenney — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-05-23** 05/23/2025 Introduced, referred to Senate Finance `introduction, referral-committee`
- **2025-05-26** 05/26/2025 Scheduled for hearing and/or consideration (05/29/2025)
- **2025-05-29** 05/29/2025 Committee recommends passage `committee-passage-favorable`
- **2025-05-30** 05/30/2025 Placed on Senate Calendar (06/05/2025) `reading-3`
- **2025-06-05** 06/05/2025 Senate read and passed `passage`
- **2025-06-06** 06/06/2025 Placed on the House Consent Calendar (06/10/2025) `reading-3`
- **2025-06-10** 06/10/2025 House passed in concurrence `passage`
- **2025-06-10** 06/10/2025 Transmitted to Governor `executive-receipt`
- **2025-06-18** 06/18/2025 Effective without Governor's signature `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2e52fa10-29df-468a-a950-07c679be827f`. Confidence: reported (aggregated from official Rhode Island legislature records).