---
type: "Bill"
title: "AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES"
description: "Allows the town of Middletown to adopt a tax classification plan for residential real estate which divides the class into non-owner and owner-occupied properties with separate tax rates."
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2025"
identifier: "SB 351"
citation: "Rhode Island SB 351 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["DiPalma"]
version_count: 1
action_count: 12
vote_count: 2
first_action: "2025-02-21"
last_action: "2025-05-09"
source: "openstates"
source_identifier: "ocd-bill/6c4a72de-62e2-4ae9-ba50-6b1127dd52c7"
source_url: "https://status.rilegislature.gov/"
source_hash: "23b80ff6a21a78ebf25641bbaf05ef36dd8bbcdd3dc7d36db974206e0d0b8908"
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 351 (2025) — AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

Allows the town of Middletown to adopt a tax classification plan for residential real estate which divides the class into non-owner and owner-occupied properties with separate tax rates.

## Version chain

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

1. **351** (committee substitute) — [source](http://webserver.rilegislature.gov/BillText/BillText25/SenateText25/S0351.pdf)

## Votes

- Passage — **36–0** (pass) · upper
- IN CONCURRENCE — **70–0** (pass) · upper

## Sponsors

- DiPalma — primary (person)

## Timeline

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

- **2025-02-21** 02/21/2025 Introduced, referred to Senate Housing and Municipal Government `introduction, referral-committee`
- **2025-02-28** 02/28/2025 Scheduled for hearing and/or consideration (03/04/2025)
- **2025-03-04** 03/04/2025 Committee recommends passage `committee-passage-favorable`
- **2025-03-05** 03/05/2025 Placed on Senate Calendar (03/11/2025) `reading-3`
- **2025-03-11** 03/11/2025 Senate read and passed `passage`
- **2025-03-12** 03/12/2025 Referred to House Municipal Government & Housing `referral-committee`
- **2025-03-21** 03/21/2025 Scheduled for hearing and/or consideration (03/27/2025)
- **2025-03-27** 03/27/2025 Committee recommends passage in concurrence `committee-passage-favorable`
- **2025-04-18** 04/18/2025 Placed on House Calendar (04/22/2025) `reading-3`
- **2025-04-22** 04/22/2025 House passed in concurrence `passage`
- **2025-05-01** 05/01/2025 Transmitted to Governor `executive-receipt`
- **2025-05-09** 05/09/2025 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/6c4a72de-62e2-4ae9-ba50-6b1127dd52c7`. Confidence: reported (aggregated from official Rhode Island legislature records).