[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989]
For the purpose of this division, the term "permanently and totally disabled" means to be unable to engage in any substantial gainful activity, by reason of any medically determinable physical or mental impairment or deformity, which can be expected to result in death or can be expected to last for the duration of the person's life.
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989]
(a) 
Complete or partial real estate tax exemption is provided on real estate owned by and occupied as the sole dwelling of qualified persons who are either:
(1) 
Sixty-five years of age or older; or
(2) 
Permanently and totally disabled and are eligible according to the other terms of this division.
(b) 
Persons qualifying for exemption are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth.
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989]
The exemption provided for in this division shall be administered by the Commissioner of the Revenue or his authorized delegate, herein referred to as the "administrator," according to the general provisions contained in this division. The administrator is hereby authorized and empowered to prescribe, adopt and enforce rules and regulations, including the requirement of answers under oath, as may be reasonably necessary to determine for exemption, including qualification as permanently and totally disabled. The administrator may require the production of certified tax returns to establish income or financial worth of the applicant.
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989; Ord. of 9-23-1996(1); Ord. of 5-13-2002(1)]
Exemptions provided for in this division shall be granted to persons subject to the following provisions:
(1) 
That the title to the property for which exemption is claimed is held, on June 30 immediately preceding the taxable year, by the person claiming exemption.
(2) 
That the head of the household occupying the dwelling and owning title or partial title thereto was, as of June 30 of the year immediately preceding the taxable year, either 65 years of age or older or permanently and totally disabled.
(3) 
That the total combined income of the owner and the owner's relatives living in the household during the calendar year immediately preceding the taxable year shall be determined by the administrator to be an amount not to exceed $30,000, excluding the first $5,000 of the total combined income of each relative (other than the spouse) of the owner who is living in the household. Total combined income shall include all income from all sources of the owner and of the owner's relatives living in the dwelling for which exemption is claimed. "Owner," as used herein, shall also be construed as "owners."
[Amended 10-27-2008]
(4) 
That the net combined financial worth of the owner or owners, as of December 31 of the year immediately preceding the taxable year, shall be determined by the administrator to be an amount not to exceed $60,000. Net combined financial worth shall include the value of all assets, including equitable interests, of the owner, and of the spouse of any owner, excluding the fair market value of the dwelling and of the land, not exceeding one acre, upon which it is situated and for which exemption is claimed.
[Amended 10-27-2008]
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989; Ord. of 7-27-1998; Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a) 
Annually, after July 1 and not later than August 1 of each fiscal year, any person claiming an exemption under this division shall file a real estate tax exemption affidavit with the administrator. Such affidavit shall set forth in the manner prescribed by the administrator the following:
(1) 
The location and assessed value of the real estate owned;
(2) 
The names of persons occupying the real estate who are related to the owner or owners;
(3) 
The age or nature of disability of the owner or owners of the real estate; and
(4) 
That the total combined net worth of the owner or owners, including equitable interests, and the combined income of the owner or owners and relatives of same occupying the real estate, from all sources, is not in excess of the limits set forth in § 27-59.
(b) 
If the applicant for exemption is under 65 years of age, the affidavit shall have attached thereto a certification by the Veterans' Administration or the Railroad Retirement Board, or if the applicant is not eligible for certification by either of these agencies, a sworn affidavit by two medical doctors licensed to practice medicine in the commonwealth, to the effect that such person is permanently and totally disabled. The affidavit of at least one of such doctors shall be based upon a physical examination of the applicant by such doctor. The affidavit of one of such doctors may be based upon medical information contained in the records of the Civil Service Commission.
(c) 
If, after an audit and investigation, the administrator determines that the person is qualified for exemption, the administrator shall determine the percentage of exemption allowable and inform the Treasurer, who shall deduct the amount of the exemption from the claimant's real estate tax liability.
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989; Ord. of 9-23-1996(1); Ord. of 5-13-2002(1); 10-27-2008]
Where the person claiming exemption under this division conforms to the standards and does not exceed the limitations contained in this division, the tax exemption shall be as shown on the following schedule:
Total Income - All Sources
Tax Exemption
$0 to $12,000
100%
$12,001 to $13,000
90%
$13,001 to $14,000
80%
$14,001 to $15,000
70%
$15,001 to $16,000
60%
$16,001 to $17,000
50%
$17,001 to $18,000
40%
$18,001 to $19,000
30%
$19,001 to $20,000
20%
$20,001 to $30,000
10%
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989]
Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit mentioned in § 27-60 is filed, and having the effect of exceeding or violating the limitations or conditions provided in this division, shall nullify any relief of real estate tax liability for the then-current taxable year and the taxable year immediately following.
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989]
Any person who has title to real estate transferred to his name after he becomes permanently and totally disabled or reaches age 65 solely for purposes of obtaining the benefits permitted under this division shall be disqualified from obtaining the exemption created by this division.
[Ord. No. 89-6, 5-12-1989]
The fact that a person who is otherwise qualified for a tax exemption under this division is residing in a hospital, nursing home, convalescent home or other facility for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such person during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.
[Ord. of 9-25-1978; amended by Ord. No. 89-6, 5-12-1989]
Any person who knowingly falsely claims an exemption under this division shall be guilty of a Class 1 misdemeanor.