Exempts from taxation the real and tangible personal property of MAP Behavioral Health Services, Inc. and MAP Development Corporation, located in the city of Providence.

Plain-English Summary

This bill would give a property tax exemption to two specific nonprofit organizations in Providence, Rhode Island: MAP Behavioral Health Services, Inc. and MAP Development Corporation. If passed, these organizations would no longer have to pay property taxes on the real estate they own (such as buildings and land) or on physical items they own for business use (such as furniture or equipment) within the city of Providence.

MAP Behavioral Health Services provides mental health and substance use treatment services, while MAP Development Corporation is its affiliated development arm. By exempting their property from taxation, the state would essentially be providing financial relief to these organizations, potentially freeing up funds that could otherwise go toward their services and programs.

The bill directly affects the city of Providence, which would lose some property tax revenue it currently collects from these organizations. In exchange, the community may benefit if these organizations are able to expand or sustain their behavioral health services. Rhode Island already grants similar tax exemptions to many nonprofits, so this bill would extend that same treatment specifically to these two MAP organizations.

As of now, the bill has been referred to the Senate Housing and Municipal Government Committee and is scheduled for a hearing in April 2026, where lawmakers will decide whether to advance it further. It has not yet been passed into law.