Taylor Swift Tax Triggers Lawsuit Against Rhode Island

More than 40 homeowners are suing the state of Rhode Island over the Taylor Swift tax.

The Non-Owner-Occupied Property Tax Act, known as the Taylor Swift tax for the Ocean State's most famous vacation home owner, penalizes owners of second homes in Rhode Island that are assessed at more than $1 million.

"The tax disproportionately and deliberately targets nonresidents, who own most of the properties subject to the tax," according to the complaint brought by law firm Hinckley Allen.

The lawsuit went on to claim that the "tax selectively targets out-of-state residents who do not vote in Rhode Island and therefore cannot unseat the supporters of this unfair and unconstitutional law passed because the legislators 'need to find some money.' The law does violence to one of our democracy’s animating principles: “no taxation without representation.”

According to a news release, "Proponents of the law claim that owners of these second homes consume more municipal services, fail to maintain their properties, degrade neighborhood property values, and should be compelled to rent these homes to help address a low-income housing shortage."

"But these owners consume less in municipal services , maintain their homes, and increase neighborhood property values," the lawsuit said. "And renting homes valued at more than $1,000,000 will not alleviate a shortage of low-income housing."

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