R.I. Gen. Laws § 44-3-20.4 — Deferment of payment of tax for low income — Warren

The town council of the town of Warren may, by ordinance, provide that 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; provided, that any taxes
so deferred constitute a lien against the real estate. The town council of the town
of Warren 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.