Property Owners Challenge Rhode Island Second-Home Tax in Constitutional Lawsuit

Dozens of homeowners have filed a lawsuit against Rhode Island for its Taylor Swift tax.

According to a Patch of Rhode Island report, more than 40 high-value second-homeowners filed suit in Newport County Superior Court to block the Taylor Swift Tax, officially called the Non-Owner-Occupied Property Tax Act, and seek refunds. Over 40 additional non-owner-occupied property owners are challenging the law on federal and state grounds.

“The tax disproportionately and deliberately targets nonresidents, who own most of the properties subject to the tax,” according to the complaint submitted by law firm Hinckley Allen. The tax is designed to penalize owners of second homes in Rhode Island assessed at more than $1 million…

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