(a) The sole residence owned by a person otherwise qualified for exemption under this chapter that is not actually occupied by the same while a patient in a hospital, nursing home, convalescent home or other facility for physical or mental care for an extended period of time shall continue to be deemed such qualifying owner's dwelling; provided, however, that such residence is not used by or leased to others for consideration.
(b) Except as provided in Section 872.08(a), above, changes with respect to income, net worth, ownership of property, occupancy, medical status or other factors occurring during the taxable year for which the Application or Certification is filed, and having the effect of exceeding or violating the limitations and conditions provided in this chapter, shall nullify any relief of real estate tax liability for the then current taxable year and the taxable year immediately following.
(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.)