Yes, still a thing in Providence. When you buy a home you send in documents proving you live there - to start getting the homestead tax exemption. I had to show proof again about a year or two ago, not sure if everyone did it at the same time or if there's an "every five year" rule to re-prove you still live there. If the owner moved out, I'm sure they can keep claiming the exemption until the city figures it out - if they're smart about it.