[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.