Rhode Island's New Non-Owner Occupied Property Tax ("Taylor Swift Tax"): What Every Homeowner Needs to Know (2026)

Rhode Island's new Non-Owner Occupied Property Tax—often called the "Taylor Swift Tax"—has left many homeowners wondering whether it applies to them. This guide explains who may be affected, how the tax is calculated, common misconceptions, and what second-home owners should know before deciding to keep, rent, or sell their property.