R.I. Gen. Laws § 44-33.5-3 — Ownership

The taxpayer or taxpayers applying for the senior resident property tax service credit
program must be the owner of or have a life estate interest in the respective real
estate to which the credit will apply. 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.