Real Property Tax Exemption for Surviving Spouses of Law Enforcement Officers and Firefighters
The real property of a surviving spouse of a law enforcement officer or firefighter who was killed in the line of duty, and who occupies the property as their principal place of residence, shall be exempt from taxation.
This exemption will cease if the surviving spouse remarries. Once remarriage occurs, the exemption may no longer be claimed.
For full details regarding the definition and qualifications, please refer to RI Gen Law 44-5-13.40.