R.I. Gen. Laws § 44-5-11.13 — Homestead exemption in the town of Glocester

The town council of the town of Glocester is authorized to annually fix the amount,
if any, of a homestead exemption with respect to assessed value from local taxation
on taxable real property used for residential purposes in the town of Glocester and
to grant homestead exemptions to the owner or owners of residential real estate in
an amount not to exceed forty percent (40%) of the assessed value. The exemption only
applies to property used exclusively for residential purposes, and improved with a
dwelling containing less than five (5) units. In order to determine compliance with
the homestead exemption as outlined in this section, the town council shall provide
by ordinance rules and regulations governing eligibility for the exemption established
by this section.