Exemption shall be granted to eligible persons subject to the following requirements:

(a) A dwelling jointly held by a husband and wife may qualify if either spouse is sixty-five (65) or over or who is permanently and totally disabled.

(b) The dwelling is occupied as the sole residence of the person or person(s) claiming exemption; provided, however, that the residence of persons, who are otherwise qualified for tax exemption under this article, for extended periods of time in hospitals, nursing homes, convalescent homes or other facilities for physical or mental care shall not be construed to mean that the real estate for which exemption is sought has ceased to be the sole dwelling of such persons during extended periods of other residence, unless such real estate is used by or leased to others for consideration.

(c) The eligible person(s) occupying such dwelling and owning title thereto is/are not less than sixty-five (65) years of age on December thirty-first of the year immediately preceding the taxable year or is/are determined to be totally and permanently disabled not later than December thirty-first of the year immediately preceding the taxable year.

(d) The total combined income during the immediately preceding calendar year, from all sources, of the owner of the dwelling living therein and the owner’s relatives living in the dwelling does not exceed fifty thousand dollars ($50,000.00); provided, however, that the first ten thousand dollars ($10,000.00) of each relative, other than spouse, of the owner who is living in the dwelling, and the first ten thousand dollars ($10,000.00), or any portion thereof, of any income received by an owner who is permanently disabled shall not be included in such total.

(e) The net combined financial worth, including equitable interests, as of December thirty-first 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 ten (10) acres, upon which it is situated, does not exceed two hundred thousand dollars ($200,000.00). The value of furnishings, such as furniture, household appliances and other items typically used in a home, shall also be excluded from the net combined financial worth of such owner.


(Ord. No. 02-1(R), 1/15/02; Ord. No. 04-1, 2/3/04; Ord. No. 04-32, 12/21/04)