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---
type: "Bill"
title: "AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES (Makes permanent the exemption from taxation for certain residential property developments which have not been completed or, if completed, have not been sold and occupied.)"
description: "AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES (Makes permanent the exemption from taxation for certain residential property developments which have not been completed or, if completed, have not been sold and occupied.)"
jurisdiction: "us/states/ri"
legislature: "Rhode Island General Assembly"
session: "2021"
identifier: "SB 288"
citation: "Rhode Island SB 288 (2021)"
classification: ["bill"]
subjects: ["Cities & Towns", "Property", "Real Estate", "Taxation"]
status: "enacted"
primary_sponsors: ["McCaffrey", "Ruggerio"]
version_count: 1
action_count: 12
vote_count: 1
first_action: "2021-02-18"
last_action: "2021-07-09"
source: "openstates"
source_identifier: "ocd-bill/b0e6dee6-58b3-4de8-9d67-cf7f645ae2b2"
source_url: "https://status.rilegislature.gov/"
source_hash: "164627c9d4e671918dec3ac2903245361d5600b839672e8b909862a50fdb68c7"
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 288 (2021) — AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES (Makes permanent the exemption from taxation for certain residential property developments which have not been completed or, if completed, have not been sold and occupied.)
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **288** (committee substitute) — [source](http://webserver.rilin.state.ri.us/BillText/BillText21/SenateText21/S0288.pdf)
## Votes
- TAXES — **332** (pass) · upper
## Sponsors
- McCaffrey — primary (person)
- Ruggerio — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-18** 02/18/2021 Introduced, referred to Senate Housing and Municipal Government `introduction, referral-committee`
- **2021-04-03** 04/03/2021 Scheduled for hearing and/or consideration (04/07/2021)
- **2021-04-07** 04/07/2021 Committee recommends passage `committee-passage-favorable`
- **2021-04-08** 04/08/2021 Placed on Senate Calendar (04/13/2021)
- **2021-04-13** 04/13/2021 Senate read and passed `passage`
- **2021-04-14** 04/14/2021 Referred to House Municipal Government & Housing `referral-committee`
- **2021-06-19** 06/19/2021 Scheduled for consideration (06/21/2021)
- **2021-06-21** 06/21/2021 Committee recommends passage in concurrence `committee-passage-favorable`
- **2021-06-28** 06/28/2021 Placed on the House Consent Calendar (06/30/2021)
- **2021-06-30** 06/30/2021 House passed in concurrence `passage`
- **2021-07-06** 07/06/2021 Transmitted to Governor `executive-receipt`
- **2021-07-09** 07/09/2021 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/b0e6dee6-58b3-4de8-9d67-cf7f645ae2b2`. Confidence: reported (aggregated from official Rhode Island legislature records).