{"data":{"id":"us-ri/r.i.-gen.-laws-44-5-25.1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-5-25.1","heading":"Houseboats — Taxation — Definitions.","body":"All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, “houseboat” means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; “local tax assessor”, for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.","path":["Title 44 Taxation","Chapter 5 Levy and Assessment of Local Taxes"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-25.1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:20Z","sha256":"c7c6668ebddbb0dda90fa4af45b015f04d38a29233a3219a938136bf0b15d029","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-5-25","next":"us-ri/r.i.-gen.-laws-44-5-26"},"notice":"GroundRules: Original legal text. Not legal advice."}