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(A) Exemption granted. Real estate, or any portion thereof, owned by and occupied as the sole dwelling of a head of household not less than 65 years of age, or a person who is determined to be permanently and totally disabled as provided herein, shall be exempt from real estate taxes in the amounts set forth elsewhere in this subchapter.
(B) Qualifications. Such exemption may be granted for any tax year following the date that the head of the household occupying such dwelling and owning title or partial title thereto reaches the age of 65 years and in addition:
(1) The total combined income during the immediately preceding calendar year from all sources of the owners of the dwelling living therein and of the owners’ relatives living in the dwelling does not exceed $20,000, provided that the first $4,000 of income of each relative, other than the spouse, of the owner or owners who is living in the dwelling shall not be included in such total;
(2) The net combined financial worth, including equitable interests, as of December 31 of the immediately preceding calendar year, of the owners and of the spouse of any owner, excluding the value of the dwelling and the land, not exceeding one acre, upon which it is situated does not exceed $100,000; and/or
(3) If such person is under 65 years of age, a certification shall be required by the Social Security Administration, the Department of Veterans Affairs of the Railroad Retirement Board or, if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors licensed to practice medicine in the state to the effect that such person is permanently and totally disabled and that at least one of the medical doctors has physically examined the applicant.
(C) Scale of exemptions.
(1) Any person or persons qualifying for such exemption shall be exempt in the amounts from taxation of real estate based on income as follows:
Total Combined Income
Percentage Exemption of Tax
Less than $14,000
$14,001 to $16,000
$16,001 to $18,000
$18,001 to $20,000
$20,001 and above
(2) In no case shall the total annual exemption exceed $400.
(Ord. passed 12-11-2008; Ord. passed 6-9-2011)