R.I. Gen. Laws § 44-5-20.13.1 — Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston

(a) The town council for the town of Johnston may by ordinance, provide that the payment
of property taxes on a single family dwelling owned and occupied by a senior citizen,
disabled citizen or disabled veteran be partially deferred until the property is disposed
by reason of death of all qualified owners, or by reason of transfer or conveyance;
provided however, that any taxes so deferred shall contribute a lien against the real
estate.
(b) For the purposes of this section the following definitions shall apply:
(1) “Senior citizen” means any Johnston resident who is sixty-five (65) years of age or
older.
(2) “Disabled citizen” means a Johnston resident who has been determined to be totally
disabled by the United States Social Security Administration.
(3) “Disabled Veteran” means a Johnston resident who is a veteran, and has been determined
to be totally disabled by the United States Veterans Administrator.
(c) The town council for the town of Johnston shall by ordinance, establish the requirements
and application and/or verification procedures for taxpayers to avail themselves of
the benefit of the deferment provided for in this section.