(a) Full or Partial Exemption. Real estate tax exemption is provided for qualified property owners who are not less than sixty-five years of age or who are permanently and totally disabled and who are eligible according to state law and the provisions of this chapter.
(b) Pro-Rated Exemption. A pro-rated exemption from real estate tax is provided for the real estate (and dwelling) which is (i) jointly owned by two or more persons and (ii) occupied as the sole dwelling of each such person, at least one of whom is at least age 65 or permanently and totally disabled, and who are eligible according to state law and the provisions of this chapter.
(c) Persons qualifying for exemption under this chapter shall also be exempt from the tax levied on property located within a special tax district created by the County.
(Ord. 01-09. Passed 9-17-01; Ord. 07-01. Passed 1-3-07; Ord. 07-15. Passed 12-18-07; Ord. 11-19. Passed 12-12-11; Ord. 15-06. Passed 11-4-15; Ord. 17-13. Passed 12-13-17; Ord. 21-06. Passed 7-14-21.)