If title to the property is held by two or more persons, the terms
QUALIFIED RESIDENT, OWNER-OCCUPANT, and APPLICANT shall refer to all such persons. Each such person must meet the eligibility requirements provided in this section, except in the following cases:
(A) In the case of property held jointly by husband and wife, the property, if otherwise eligible for deferral shall not be disallowed upon the grounds that one spouse is not 65 years or older or has not resided in the town for the required 20 years.
(B) A deferral under this section shall not be disallowed if the owner-occupant has only a life estate in the property or if the property is in the name of a parent or one or more children or a living trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is principal owner or present beneficiary and title is held in that manner for estate planning purposes only.
(Ord. passed 7-3-03)