R.I. Gen. Laws § 44-5-75 — Woonsocket — Homestead exemption

(a) The mayor, upon approval of the city council of the city of Woonsocket, 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 city of Woonsocket and to grant homestead exemptions to the owner(s) of that residential
real estate in amounts not to exceed the following percentages:
(1) Single family and condominiums: forty-five percent (45%) exemption;
(2) Two (2) family: twenty-five percent (25%) exemption;
(3) Three (3) family: fifteen percent (15%) exemption;
(4) Four (4) to ten (10) family: no homestead exemption.
(b) Any homestead exemption only applies to residential property improved with a dwelling
house. There shall be no homestead exemption granted for vacant land or for the residential
portion of mixed-use property in the city of Woonsocket, regardless of the number
of units used for residential purposes. In order to determine compliance with the
homestead exemption as outlined in this section, the city council shall provide, by
resolution or ordinance, rules and regulations governing eligibility for the exemption
established by this section.
(c) The city council of the city of Woonsocket may provide for a proration of the homestead
exemption in cases where title to property passes from those not entitled to the exemption
to those who are entitled to claim the exemption.