# R.I. Gen. Laws § 44-5-25.1: Houseboats €” Taxation €” Definitions

> Rhode Island · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-25.1

## Section

- **Citation:** R.I. Gen. Laws § 44-5-25.1
- **Heading:** Houseboats €” Taxation €” Definitions
- **Jurisdiction:** Rhode Island
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** RI Code / Title 44 / Chapter 44-5 / Section 44-5-25.1

## Text

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, €œhouseboat€ 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; €œlocal 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.

## Nearby sections

- [R.I. Gen. Laws § 44-5-1 § 44-5-1. Powers of city or town electors to levy €” Date of assessment of valuations.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-1.md)
- [R.I. Gen. Laws § 44-5-2 § 44-5-2. Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.md)
- [R.I. Gen. Laws § 44-5-2.1 § 44-5-2.1. Jamestown €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.1.md)
- [R.I. Gen. Laws § 44-5-2.2 § 44-5-2.2. West Warwick €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.2.md)
- [R.I. Gen. Laws § 44-5-2.3 § 44-5-2.3. Scituate €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.3.md)
- [R.I. Gen. Laws § 44-5-2.4 § 44-5-2.4. Woonsocket €” Maximum levy.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-2.4.md)
- [R.I. Gen. Laws § 44-5-3 § 44-5-3. Ratable property of a city or town €” Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-3.md)
- [R.I. Gen. Laws § 44-5-4 § 44-5-4. Purpose of tax levied by city or town electors.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-4.md)
- [R.I. Gen. Laws § 44-5-5 § 44-5-5. Determination of date on which taxes due €” Penalties on delinquencies.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-5.md)
- [R.I. Gen. Laws § 44-5-7 § 44-5-7. Provision for municipal installment payments.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-7.md)
- [R.I. Gen. Laws § 44-5-8 § 44-5-8. Form of option for quarterly payment.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.md)
- [R.I. Gen. Laws § 44-5-8.1 § 44-5-8.1. Waiver of interest on overdue quarterly tax payments.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.1.md)
- [R.I. Gen. Laws § 44-5-8.2 § 44-5-8.2. Johnston €” Tax amnesty period.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.2.md)
- [R.I. Gen. Laws § 44-5-8.3 § 44-5-8.3. Coventry €” Tax amnesty period.](https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-8.3.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_RI_T44_C44-5_S44-5-25.1. Check the current official text before relying on it. Not legal advice.