Exempts from taxation the real and tangible personal property of Community MusicWorks located in the city of Providence.

## Summary of the Bill

This bill would exempt Community MusicWorks, an organization located in Providence, Rhode Island, from having to pay property taxes on its real estate and physical property (such as buildings, equipment, and other tangible items) within the city. Essentially, the state legislature would be granting this specific organization a tax break by adding it to the list of entities whose property is not subject to local taxation.

Community MusicWorks is a nonprofit organization in Providence that provides music education and community programs. If this bill were to pass, the organization would no longer owe property taxes to the city of Providence on the property it owns and uses. This type of exemption is not uncommon — state legislatures sometimes grant individual nonprofits tax-exempt status on their property, particularly when those organizations serve educational, charitable, or cultural purposes in their communities.

The bill would primarily affect two parties: Community MusicWorks, which would benefit from reduced costs by not paying property taxes, and the city of Providence, which would lose whatever tax revenue that property currently generates. The bill was introduced in the Rhode Island House of Representatives and referred to the House Municipal Government & Housing Committee, which has recommended holding it for further study, with a hearing or consideration scheduled for January 2026.