R.I. Gen. Laws § 44-3-5 — Gold star parents’ exemption

(a) The property of every person whose son or daughter has served with the armed forces
of the United States of America and has lost his or her life as a result of his or
her service with the armed forces of the United States of America, providing the death
was determined to be in the line of duty, shall be exempted from taxation to the amount
of three thousand dollars ($3,000) in accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there
shall be but one exemption granted where both parents of the deceased son or daughter
are living; provided:
(1) Cranston.
(2) Warren.
(3) Cumberland.
(4) North Providence.
(5) Smithfield.
(6) Westerly.
(7) Barrington.
(8) Jamestown.
(9) Lincoln.
(10) West Warwick.
(11) Narragansett.
(12) Tiverton.
(13) Charlestown.
(14) North Smithfield.
(15) North Kingstown.
(b) The adjustment shall be made to reflect the same monetary savings that appeared on
the property tax bill that existed for the year prior to reevaluation of the real
property. If any provision of this section is held invalid, the remainder of this
section and the application of its provisions shall not be affected by that invalidity.