Effective February 1, 2009, and applicable to assessment years commencing on or after October 1, 2008, no claim shall be accepted under §
390-33 of this article unless the taxpayer or authorized agent of such taxpayer files an application with the Assessor of the Town of Middlefield in which the property is located, in such form and manner as the Assessor may prescribe, during the period from February 1 to and including May 15 of any year in which benefits are first claimed, including such information as is necessary to substantiate such claim in accordance with requirements in such application. A taxpayer may make application to the Assessor prior to August 15 of the claim year for an extension of the application period. The Assessor may grant such extension in the case of extenuating circumstance due to illness or incapacitation as evidenced by a physician's certificate to that extent, or if the Assessor determines there is good cause for doing so. The taxpayer shall present to the Assessor a copy of such taxpayer's federal income tax return and the federal income tax return of taxpayer's spouse, if filed separately, for such taxpayer's taxable year ending immediately prior to the submission of the taxpayer's application or, if not required to file a federal income tax return, such other evidence of qualifying income in respect to such taxable year as the Assessor may require. Each such application, together with the federal income tax return and any other information submitted in relation thereto, shall be examined by the Assessor, and a determination shall be made as to whether the application is approved. Upon determination by the Assessor that the applying homeowner is entitled to tax relief in accordance with the provisions of §
390-33 of this article and this section, the Assessor for the Town of Middlefield shall notify the homeowner and the Tax Collector of the approval of such application. The Tax Collector of the Town of Middlefield shall determine the maximum amount of the tax due with respect to such homeowner's residence, and thereafter the property tax with respect to such homeowner's residence shall not exceed such amount. After a taxpayer's claim for the first year has been filed and approved, such taxpayer shall file such an application biennially. In respect to such application required after the filing and approval for the first year, the Assessor in the Town of Middlefield shall notify each such taxpayer concerning application requirements by regular mail not later than February 1 of the assessment year in which such taxpayer is required to reapply, enclosing a copy of the required application form. Such taxpayer may submit such application to the Assessor by mail, provided it is received by the Assessor not later than March 15 in the assessment year with respect to which such tax relief is claimed. Not later than April 1 of such year, the Assessor shall notify, by certified mail, any such taxpayer for whom such application was not received by said March 15 concerning application requirements, and such taxpayer shall submit, not later than May 15, such application personally or, for reasonable cause, by a person acting in behalf of such taxpayer as approved by the Assessor.