Exempts from taxation the real and tangible personal property of Blackstone Valley Advocacy Center located in the city of Pawtucket.

## Plain-English Summary

This bill would give a property tax exemption to the Blackstone Valley Advocacy Center, a nonprofit organization located in Pawtucket, Rhode Island. Specifically, it would exempt the organization's real estate (land and buildings) and physical personal property (such as equipment and furnishings) from being taxed by the state or local government. Without this exemption, the organization would be required to pay property taxes on what it owns, just like any other property owner.

The Blackstone Valley Advocacy Center provides services to survivors of domestic violence and sexual assault in the Blackstone Valley region. By exempting their property from taxation, this bill would allow the organization to keep more of its financial resources available for its programs and services rather than directing those funds toward tax payments. This type of targeted tax exemption is fairly common for nonprofit organizations that provide community services.

The main parties affected by this bill are the Blackstone Valley Advocacy Center, which would benefit financially from the exemption, and the city of Pawtucket, which would forgo whatever property tax revenue it would otherwise collect from the organization. Rhode Island state taxpayers and residents are indirectly affected, since tax exemptions for specific organizations can shift the overall tax burden slightly. The bill has passed the House and is currently under review in the Senate.