Rhode Island Code § 44-3-13.2

Cumberland — Exemption of persons over the age of 65 years
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The town council of the town of Cumberland may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person sixty-five (65) years and over, and which exemption is in an amount not exceeding forty-seven thousand five hundred forty-four dollars ($47,544). Any elderly person is entitled to an additional exemption of ten thousand five hundred sixty-seven dollars ($10,567) if yearly total income from all sources is as follows: (1) $ 0.00 — $ 10,500 for a single owner occupying a single-family dwelling. (2) $ 0.00 — $ 15,000 for two (2) or more owners occupying a single-family dwelling.

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