R.I. Gen. Laws § 44-3-20: Middletown — Deferment of payment of tax for the elderly.

The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.