---
type: "Bill"
title: "AN ACT RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES (Allows the town of East Greenwich to adopt a flexible tiered tax classification system regardless of whether it is a revaluation or update year and also to provide an exemption to small businesses for tangible personal property taxes.)"
description: "AN ACT RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES (Allows the town of East Greenwich to adopt a flexible tiered tax classification system regardless of whether it is a revaluation or update year and also to provide an exemption to small businesses for tangible personal property taxes.)"
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2019"
identifier: "SB 823"
citation: "Rhode Island SB 823 (2019)"
classification: ["bill"]
subjects: ["East Greenwich"]
status: "enacted"
primary_sponsors: ["Raptakis", "Valverde"]
version_count: 1
action_count: 10
vote_count: 3
first_action: "2019-04-30"
last_action: "2019-06-07"
source: "openstates"
source_identifier: "ocd-bill/01ff5732-99cc-49c2-ba5b-9e02b6a9580b"
source_url: "http://status.rilin.state.ri.us/"
source_hash: "e2fc7fffb70eb2825c3ab9f303a41fa39e8d62150de0730204fc669889903a65"
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 823 (2019) — AN ACT RELATING TO TAXATION - LEVY AND ASSESSMENT OF LOCAL TAXES (Allows the town of East Greenwich to adopt a flexible tiered tax classification system regardless of whether it is a revaluation or update year and also to provide an exemption to small businesses for tangible personal property taxes.)

## Version chain

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

1. **823 as amended** (committee substitute) — [source](http://webserver.rilin.state.ri.us/BillText/BillText19/SenateText19/S0823aa.pdf)

## Votes

- ITEM 2 19-S 823 — **62–0** (pass) · upper
- Passage as Amended — **37–0** (pass) · upper
- Approval of Amendment — **37–0** (pass) · upper

## Sponsors

- Raptakis — primary (person)
- Valverde — primary (person)

## Timeline

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

- **2019-04-30** 04/30/2019 Introduced, referred to Senate Finance `introduction, referral-committee`
- **2019-05-03** 05/03/2019 Scheduled for hearing and/or consideration (05/09/2019)
- **2019-05-09** 05/09/2019 Committee recommends passage `committee-passage-favorable`
- **2019-05-29** 05/29/2019 Placed on Senate Calendar (06/04/2019)
- **2019-06-04** 06/04/2019 Senate passed as amended (floor amendment) `passage`
- **2019-06-05** 06/05/2019 Referred to House Municipal Government `referral-committee`
- **2019-06-06** 06/06/2019 Recommended for Immediate Consideration
- **2019-06-06** 06/06/2019 House passed as amended in concurrence `passage`
- **2019-06-06** 06/06/2019 Transmitted to Governor `executive-receipt`
- **2019-06-07** 06/07/2019 Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/01ff5732-99cc-49c2-ba5b-9e02b6a9580b`. Confidence: reported (aggregated from official Rhode Island legislature records).