---
type: "Bill"
title: "AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION"
description: "Authorizes the town of Smithfield to provide a tax credit for any person with paraplegia and who by reason of the paraplegic disability requires specially adapted housing."
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2025"
identifier: "SB 1123"
citation: "Rhode Island SB 1123 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Tikoian"]
version_count: 1
action_count: 9
vote_count: 2
first_action: "2025-06-02"
last_action: "2025-06-26"
source: "openstates"
source_identifier: "ocd-bill/344c64aa-f194-4457-8354-95a7e9568663"
source_url: "https://status.rilegislature.gov/"
source_hash: "974ee2d0509f46d43ccfce8104b88d50eec2c3a85b5f45b963d2d0537224c959"
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 1123 (2025) — AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

Authorizes the town of Smithfield to provide a tax credit for any person with paraplegia and who by reason of the paraplegic disability requires specially adapted housing.

## Version chain

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

1. **1123** (committee substitute) — [source](http://webserver.rilegislature.gov/BillText/BillText25/SenateText25/S1123.pdf)

## Votes

- Passage — **34–0** (pass) · upper
- IN CONCURRENCE — **60–0** (pass) · upper

## Sponsors

- Tikoian — primary (person)

## Timeline

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

- **2025-06-02** 06/02/2025 Introduced, referred to Senate Housing and Municipal Government `introduction, referral-committee`
- **2025-06-03** 06/03/2025 Scheduled for hearing and/or consideration (06/05/2025)
- **2025-06-05** 06/05/2025 Committee recommends passage `committee-passage-favorable`
- **2025-06-05** 06/05/2025 Placed on Senate Calendar (06/10/2025) `reading-3`
- **2025-06-10** 06/10/2025 Senate read and passed `passage`
- **2025-06-18** 06/18/2025 Placed on the House Consent Calendar (06/20/2025) `reading-3`
- **2025-06-20** 06/20/2025 House passed in concurrence `passage`
- **2025-06-23** 06/23/2025 Transmitted to Governor `executive-receipt`
- **2025-06-26** 06/26/2025 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/344c64aa-f194-4457-8354-95a7e9568663`. Confidence: reported (aggregated from official Rhode Island legislature records).