R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-4-24 (2026)

Rule as to situs of tangible personal property

✓ current as of July 2026
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(a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible personal property has not been situated in any one town or city for the larger portion of the twelve (12) months ending with the date of assessment, then the tangible personal property shall be taxed in the town or city where the property is stored, garaged, or permanently situated at the time of assessment.

(b) Any tax or portion of a tax under this section in arrears at the time of application or renewal is cause for the clerk of any city or town to refuse to grant or renew any license created under the ordinances of the city or town.

Notes of Decisions
Cited in 2 cases, 1967–1977 · leading case: Van Alen v. Stein, 376 A.2d 1383 (R.I. 1977).
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Van Alen v. Stein, 376 A.2d 1383 (R.I. 1977). · cites it 9× “Ill The petitioners further contend that the inclusion in the assessment of their Rolls Royce automobile, which was registered and garaged in New York and which they allege was *358 only in Newport during the summer months, was illegal because under §44-4-24 the automobile had…”
Brown & Sharpe Mfg. Co. v. Cote, 226 A.2d 814 (R.I. 1967). · cites it 2× “defendant contends that §44-4-24 controls and malees Providence, the place where the assessed property was situated for the larger portion of the year 1964, its.”
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