R.I. Gen. Laws § 44-3-13.2 — Cumberland — Exemption of persons over the age of 65 years

The town council of the town of Cumberland may, by ordinance, exempt from taxation
the real property situated in the town owned and occupied by any person sixty-five
(65) years and over, and which exemption is in an amount not exceeding forty-seven
thousand five hundred forty-four dollars ($47,544). Any elderly person is entitled
to an additional exemption of ten thousand five hundred sixty-seven dollars ($10,567)
if yearly total income from all sources is as follows:
(1) $ 0.00 — $ 10,500 for a single owner occupying a single-family dwelling.
(2) $ 0.00 — $ 15,000 for two (2) or more owners occupying a single-family dwelling.