R.I. Gen. Laws § 44-3-20.2 — Bristol — Deferment of partial payment of tax for low-income residents

The town council of the town of Bristol may, by ordinance, provide that the payment
of property taxes on a single-family dwelling, owned and occupied by a low-income
resident, may be partially deferred until the property is disposed by reason of death
of all the qualified owners, or by reason of transfer or conveyance. Any taxes so
deferred constitute a lien against the real estate. The deferral shall not exceed
twenty-five thousand dollars ($25,000) of valuation, and the exemption is in addition
to any and all other exemptions which the person may be entitled to by this chapter
or any other provisions of the general laws. The town council of the town of Bristol
shall establish the requirements and application and/or verification procedures for
taxpayers to avail themselves of the benefit of the deferment provided for in this
section.