(a) The person or persons claiming an exemption must file an Application for Real Estate Tax Exemption and written statement with the Commissioner, on forms supplied by the Commissioner, on or before April 1 of the tax year for which relief is sought unless making application for the first time. Those applying for an exemption for the first time must file on or before December 31 of the tax year for which relief is sought. Every third year from the date of the original Application, the person or persons claiming an exemption must file a new Application and written statement with the Commissioner. For the two years following the date of the original Application and all subsequent Applications, the person or persons claiming an exemption must file a Certification, on forms supplied by the Commissioner, stating that no information contained on the last preceding Application or Certification filed has changed to violate the limitations or conditions provided herein. The Commissioner shall have the discretion to permit applicants to file after these deadlines in cases of genuine hardship.
(b) The Application and written statement shall set forth, in a manner prescribed by the Commissioner, the names of all owners of the dwelling as well as the relatives occupying the dwelling for which the exemption is claimed, their gross combined income and the total combined net worth of the owners and spouses.
(c) If, after audit and investigation, the Commissioner determines that the person or persons are qualified for an exemption, he shall so certify to the County Treasurer who shall deduct the amount of the exemption from the claimant's real estate tax liability.
(Ord. 91-11. Passed 6-4-91; Ord. 01-09. Passed 9-17-01; Ord. 04-16. Passed 12-14-04; 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.)