R.I. Gen. Laws § 44-3-20.1 — Coventry — Deferment of payment of tax for the elderly or certain disabled residents

The town council of the town of Coventry is authorized to provide, by ordinance, that
the payment of property taxes on all family dwellings located in the town and owned
and occupied by persons who are aged sixty-five (65) years or older, or who are totally
and permanently disabled, is deferred until the property is disposed of by reason
of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred
constitute a lien against the real estate.