{"data":{"id":"us-ri/r.i.-gen.-laws-44-3-20.4","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-3-20.4","heading":"Deferment of payment of tax for low income — Warren.","body":"The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall 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.","path":["Title 44 Taxation","Chapter 3 Property Subject to Taxation"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-20.4.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:18Z","sha256":"f6fd7e95fc0086151e57a5baa914e19734726833cee21e1dca3792ad8d41f4dd","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-3-20.3","next":"us-ri/r.i.-gen.-laws-44-3-21"},"notice":"GroundRules: Original legal text. Not legal advice."}