R.I. Gen. Laws § 44-3-13.1 — West Warwick — Exemption of persons over the age of 65 years

The town council of the town of West Warwick may, by ordinance, exempt from taxation
the real property situated in the town owned and occupied by any person over the age
of sixty-five (65) years, and which exemption is in an amount up to thirty thousand
dollars ($30,000), and which exemption is in addition to any and all other exemptions
from taxation to which the person may be otherwise entitled. The exemption shall be
applied uniformly and without regard to ability to pay. Only one exemption shall be
granted to cotenants, joint tenants, and tenants by the entirety, even though all
of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years
of age or over. The exemption applies to a life tenant who has the obligation for
the payment of the tax on the real property.