R.I. Gen. Laws § 44-3-28.1

The town council of the town of Smithfield may, by ordinance, provide for a tax credit on real property situated in the town, owned and occupied by any person with paraplegia and who by reason of the paraplegic disability requires “specially adapted housing”. For the purposes of this section, “specially adapted housing” means real property which has been specifically altered and/or changed in some way in order to meet the needs of a person or persons with a paraplegic disability who reside at the property.