R.I. Gen. Laws § 44-3-13.14 — Foster — Exemption of elderly and disabled persons

The town council of the town of Foster may, by ordinance, issue a tax credit for real
property situated in the town of Foster that is owned and occupied by resident owners
as follows:
(1) Any owner of an owner-occupied, single-family dwelling who has attained the age of
sixty-seven (67) years, or more, or who is totally disabled and who is a resident
of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit
equal to the lesser of:
(i) Five hundred dollars ($500); or
(ii) Any increase in the “dollar amount” required to be paid by such owner on the said
property above the “dollar amount” required to be paid in taxes during the tax assessment
next following such owner’s sixty-seventh birthday, or following the filing of a certificate
evidencing disability, as provided in said ordinance.
(2) Any owner of an owner-occupied, single-family dwelling who has attained the age of
seventy-seven (77) years, or more, and who is a resident of the town of Foster, as
provided in said ordinance, shall be entitled to a tax credit equal to the lesser
of:
(i) One thousand dollars ($1,000); or
(ii) Any increase in the “dollar amount” required to be paid by such owner on the said
property above the “dollar amount” required to be paid in taxes during the tax assessment
next following such owner’s seventy-seventh birthday, as provided in said ordinance.