The following properties shall be exempt from the sewer service fee:
One-family detached and attached townhomes and condominium units which are occupied solely by persons who are:
(A) Sixty-five years old or older;
(B) Permanently and totally disabled; or
(C) The surviving spouse of the household who is over the age of 55 years; and
(D) Qualify for a tax deduction under N.J.S.A. 54:4-8:40 et seq.