R.I. Gen. Laws § 44-3-28: North Providence — Exemption for people with paraplegia.

The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the paraplegic disability requires “specially adapted housing”; and that exemption shall not exceed fifteen thousand dollars ($15,000). For the purposes of this section, “specially adapted housing” is housing which is similar to that provided for in § 44-3-4.