State Tax Day - Current, S.15, Rhode Island—Multiple Taxes: Certain Farmers Will Be Exempt from Tax, (Jul 2, 2026)
Effective July 1, 2027, certain urban and small farmers are exempt from Rhode Island personal income, sales, and property taxes. A "small farmer" is a farmer engaged in agricultural operations on fewer than five acres of land actively devoted to agricultural or horticultural use. An "urban farmer" is a person engaged in agricultural operations in a municipality that has a population density greater than 3,000 residents per square mile.
For personal income tax purposes, income from food production by urban and small farmers is exempt. For sales tax purposes, products used to grow food by urban and small farmers is exempt. For a property tax exemption, among other things, the building cannot be larger than 2,500 square feet.
Ch. 211 (S.B. 2827), Laws 2026, effective as noted