R.I. Gen. Laws § 44-3-57 — Deferment of payment of tax for the elderly — Bristol

The town council of the town of Bristol is authorized to provide, by ordinance, that
the payment of a portion of the property taxes on all family dwellings located therein
and owned and occupied by persons who are age sixty-five (65) years or older for at
least twenty (20) years, and who meet income thresholds defined by the council, is
deferred until the property is disposed of by reason of death of all the owners or
by reason of transfer or conveyance; provided, that any taxes so deferred constitute
a lien against the real estate.