R.I. Gen. Laws § 44-3-39 — Middletown — Exemption of persons over the age of 65

(a) Notwithstanding any other provisions of a general or special law to the contrary,
the town council of the town of Middletown is authorized to fix, by ordinance or resolution,
the amount of exemptions with respect to the assessed value from local taxation on
taxable real property situated in the town, owned and occupied by any person over
the age of sixty-five (65) years, whether the real property is income-producing or
not.
(b) The exemption shall be in an amount established by the town council, including a complete
exemption, and under conditions specified by the town council including income and/or
property value limitations.