AN ACT RELATING TO TAXATION -- PROPERTY SUBJECT TO TAXATION

SB 2123 exempts the real and tangible personal property of the Blackstone Valley Advocacy Center in Pawtucket from local property taxes. This targeted exemption applies specifically to the center's buildings and physical assets used for its operations. The bill amends existing tax law to add this organization to the list of entities eligible for property tax exemptions. It does not create new tax policy or affect other properties or organizations.