For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
INCOME. Total income from whatever source derived, including but not limited to realized capital gains, pension, annuity, retirement and social security benefits, received by all persons living in the dwelling, except a live-in caretaker or care-giver who has another primary residence. Income shall be determined on the basis of the calendar year ending with the date of assessment for the tax year for which the exemption is claimed.
RESIDENT. A person who:
(1) Is legally domiciled within the town for a continuous period of at least five years ending with the date of assessment for the year for which the exemption is claimed. Mere seasonal or temporary residence in town, of whatever duration, shall not constitute domicile for the purposes of this section. Absence from the town for 12 months shall be prima facie evidence of termination or abandonment of domicile. The burden of establishing domicile in the town shall be on the applicant;
(2) Is 65 years of age or older as of the assessment date for the year for which the exemption is claimed;
(3) Is one of the lawful owners of the property for which the exemption is claimed. The exemption applies to a life tenant who has the obligation for payment of the taxes assessed on the property for which the exemption is claimed; and
(4) Who occupies the property for which the exemption is claimed as his or her principal residence.
(‘73 Code, § 24-1) (Ord. passed 12-7-70; Am. Ord. 2012-14, passed 9-17-12; Am. Ord. 2016-6, passed 7-18-16; Am. Ord. 2016-14, passed 9-19-16)