AN ACT RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES

HB 5190 updates the definition of "houseboat" to include motorized and non-motorized vessels (like platforms, waterborne hotels, or restaurants) used primarily as residences, not for transportation. This means houseboats registered or unregistered - whether floating or fixed - will now be taxed as personal property by local tax assessors. The bill also grants specific towns (Bristol, South Kingstown, North Kingstown, and Tiverton) authority to regulate non-self-propelled houseboats, including setting mooring fees, enforcing location rules, and imposing fines up to $100 for violations. These changes clarify existing tax treatment and local regulatory powers for houseboat residents and waterfront management.