R.I. Gen. Laws § 44-3-58 — Tax deferment of elderly persons in the town of Narragansett

(a) The town council of the town of Narragansett may, by ordinance, provide that the payment
of all or a portion of the property taxes on a single family dwelling, owned by and
occupied as the principal residence of persons who are sixty-five (65) years or older
may be partially deferred until the property is disposed of by reason of death of
all the qualified owners, or by reason of transfer or conveyance, provided, that any
deferred taxes and interest constitute a lien against the real estate.
(b) This act shall be voted upon by the qualified electors of the town of Narragansett
entitled to vote upon a proposition to impose a tax or for the expenditure of money
at any special or regular election held after the passage of this act. The town clerk
will then certify the results to the secretary of state. Any ordinance passed by the
town council of Narragansett to provide tax deferment pursuant to the terms of this
act shall become effective upon the approval of a majority of the electors voting
on the question, vote to accept this section.