979.17 HOMESTEAD EXEMPTION.

   Qualified residents shall receive a homestead exemption, and a 20% discount on the sanitation rates listed in Section 979.16.

   (a)   (1)   Requirements. In order for a resident to be eligible for the Homestead Exemption, all of the following must apply:

         A.    Must be at least 65 years old during the year in which he/she is filing, or be permanently or totally disabled;

         B.    Must have total income not to exceed $30,500.00;

         C.    Must have a leasehold in place and occupy or own and occupy your home as principal place of residence, effective January 1 of the filing year; and

         D.    Home must be inside City limits.

      (2)   A surviving spouse of a deceased person, who qualified for the homestead exemption, may also qualify if the following requirements are met:

         A.   Must be the surviving spouse of a deceased person who was permanently disabled or at least 65 years of age, and who applied and qualified for the exemption in the year of his/her death;

         B.   Spouse must be at least 59 years old on the date of decedent's death; and

         C.    Meet all other homestead exemption requirements.

   (b)   Procedure. The Homestead Exemption is not automatic. Even if one meets the above-referenced requirements, to qualify for the Homestead exemption, it is necessary to:

      (1)    Complete a Homestead Exemption Application form and file it annually with the City of Youngstown;

      (2)    Show proof of income (e.g. first page of Federal Income Tax form); and

      (3)    Show proof of age (e.g. driver's license or birth certificate).

   (c)   Definitions. As used in this Section, the following terms shall be defined as follows:

      (1)    "Totally and permanently disabled" means a person who has some impairment in the body or mind, rendering the person unfit to work at any substantial remunerative employment, which he/she is reasonably able to perform and, which will, within reasonable probability, continue for an indefinite period of at least 12 months without any present indication of recovery therefrom or has been certified as permanently and totally disabled by a state or federal agency having the function of so classifying persons. A Certificate of Disability Form must be filled out once per owner, signed by a licensed physician and submitted with the application for Homestead Exemption.

      (2)    "Total income" is the income of the owner(s) of the home, and includes the income of a spouse of the owner, even though the spouse may not be an actual owner. The basis of total income is Adjusted Gross Income under the Internal Revenue Code and includes compensation, rents, interest, fees and most other types of total income. It does not include disability payments issued by the Veteran's Administration or any branch of the Armed Services, or Worker's Compensation payments.

   (d)   Duty to Report Changes. Any person who has a change in total income, ownership, disability, or other relevant information that may affect eligibility must report the change to the City within 30 days of said change.

   (e)   Penalty. Any person who is convicted of willfully falsifying information to obtain an assessed value reduction, or failing to report any changes as required in subsection (d), shall result in ineligibility for a period of three years.

   (f)   Sunset Provision. The provisions of this section shall expire on December 31, 2025 unless Council acts to renew this section. (Ord. 18-225. Passed 7-31-18.)