H 8278Property

Taxation - Collection of Taxes Generally

This bill allows the town of Smithfield to place a priority lien on mobile and manufactured homes for unpaid taxes.

Held for study

Population
Affected

Introduced Mar 11, 2026Committee House Municipal Government & Housing

Plain-English Summary

This legislation amends existing Rhode Island tax law to include the town of Smithfield in a specific regulation regarding mobile and manufactured homes. Currently, in the towns of Glocester, Coventry, and Burrillville, any unpaid taxes assessed on a mobile or manufactured home automatically become a lien (a legal claim) on that home. This bill extends that same authority to Smithfield. The lien attaches on the date taxes are assessed, lasts for twenty years, and takes priority over other financial claims on the home.

For younger readers

When adults own a home, they have to pay money to the town called taxes. This money helps pay for schools and roads. Sometimes, people live in mobile homes. This bill makes a rule for the town of Smithfield. If a person in Smithfield does not pay their taxes for their mobile home, the town gets a special legal claim on the home called a "lien." This means the owner might not be able to sell the home until they pay the money they owe. Other towns like Glocester already do this.

Who & Where It Applies

Impacted groups

Mobile home owners in SmithfieldManufactured home owners in SmithfieldSmithfield Tax Assessor/CollectorLenders and BanksProspective home buyers in Smithfield

Impacted communities

Smithfield

Constitutional & Fiscal Check

None Likely

Estimated cost

None

Estimated revenue

Amount unknown

Bill Analysis

Both viewpoints

For Progressives

Ensures that the town of Smithfield has the necessary tools to collect revenue, which supports essential public services like schools, infrastructure, and social programs that benefit the entire community.
Promotes tax equity by ensuring that owners of mobile and manufactured homes are held to similar standards of financial responsibility as owners of traditional real estate, preventing a two-tiered system of civic obligation.
Protects the financial stability of the municipality by securing tax debts, thereby preventing the financial burden of unpaid taxes from falling on other compliant taxpayers, including those with lower incomes.
Disproportionately affects lower-income residents, as mobile and manufactured homes are often a primary source of affordable housing for economically disadvantaged individuals and families.
Creates a heightened risk of housing instability and potential homelessness if the enforcement of these superior liens leads to the loss of homes for vulnerable families struggling to pay tax bills.
Places a long-term financial burden on property owners by establishing a lien that lasts for twenty years, potentially making it difficult for low-income owners to sell their homes or pass them on to heirs without debt.

For Conservatives

Strengthens fiscal responsibility by providing the town of Smithfield with a robust mechanism to enforce tax collections and ensure that debts owed to the public are paid in full.
Upholds the rule of law by ensuring that property owners fulfill their financial obligations and do not evade taxes that are legally owed, maintaining order in local governance.
Empowers local municipal government with specific tools to manage its own finances and revenue collection without requiring broad state-level intervention or bailouts.
Expands the power of the government to interfere with private property rights by placing automatic, superior encumbrances on mobile and manufactured homes.
Interferes with the free market and private lending by creating a government lien that takes priority over other liens and private financial interests in the property, potentially harming lenders.
Increases the regulatory reach of the state by adding another jurisdiction to the list of towns authorized to impose these specific liens, rather than reducing government involvement in property ownership.

Votes

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Full Bill Text

Changes to existing Rhode Island law · 4 additions · 3 deletions

SECTION 1. Section 44-7-28 of the General Laws in Chapter 44-7 entitled "Collection of Taxes Generally" is hereby amended to read as follows: 44-7-28. ~~Glocester, Coventry and Burrillville tax lien on mobile or manufactured~~ ~~home in the town~~ Glocester, Coventry, Burrillville and Smithfield tax lien on mobile or manufactured home in the town.

(a) Taxes assessed against any person in the towns of Glocester, Coventry, ~~and~~ Burrillville and Smithfield for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of attachment or otherwise.

SECTION 2. This act shall take effect upon passage.