AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

SB 260 amends tax laws to clarify that houseboats used as primary or temporary residences must be taxed as personal property by local assessors. It expands the definition of "houseboat" to include motorized/non-motorized vessels, platforms, and waterborne hotels/restaurants designed for habitation (not primarily for transport), regardless of registration. This directly affects residents living full-time on houseboats in coastal towns like Bristol, South Kingstown, North Kingstown, and Tiverton. Local tax assessors will now apply personal property tax to qualifying houseboats, while the bill also updates harbor regulations in those towns to include specific houseboat management rules.