R.I. Gen. Laws § 44-3-67: Jamestown — Firefighters tax abatement.

The town of Jamestown may establish, by ordinance, a program to provide property tax relief for every member in good standing of the Jamestown emergency medical services and volunteer fire department. Such tax relief may provide an abatement of up to two thousand dollars ($2,000) in property taxes due or the cash equivalent, if they do not own property, for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, quantity of calls responded to, and number of training hours. This benefit is transferrable to a surviving spouse until remarriage or death.