R.I. Gen. Laws § 44-33.3-3 — Ownership

(a) The taxpayer or taxpayers applying for the senior resident property tax service credit
program must be the owner of the respective real estate to which the credit will apply.
(b) If the property is held in trust, the beneficiary or beneficiaries of the trust must
be the taxpayer or taxpayers applying for the senior resident property tax service
credit program.