ARTICLE III. REAL ESTATE TAX EXEMPTION FOR
ELDERLY AND DISABLED PERSONS
Sec. 21-45. Claimant’s affidavit and
certificate of disability; commissioner of revenue's certification to treasurer.
(a) The
person or persons claiming exemption shall file annually, with the commissioner of
revenue, a tax exemption affidavit. Such affidavit shall be filed after January first and
not later than April first of each year, except that the commissioner of revenue may
accept the first such affidavit on or before April thirtieth or the first day thereafter
which is not a Saturday, Sunday or legal holiday, and may accept within such time the
affidavit for any year filed by a person who the commissioner of revenue finds was
prevented by genuine hardship from making such filing on or before April first of that
year. Such affidavit shall be completed on forms provided by the county and shall set
forth, in a manner prescribed by the commissioner of revenue, the names of the related
persons occupying such property, the net combined financial worth, including equitable
interests, and the total combined income of such persons as specified in section 21-44. In
lieu of the annual filing of such an affidavit, the person or persons having filed an
initial affidavit shall only be required to refile such an affidavit every three (3) years
if during each of the two (2) intervening years the taxpayer filed a certification on a
form provided by the county certifying that no information contained on the last preceding
affidavit has changed to violate the limitations and conditions set out in this article.
(b) If the person or persons claiming the exemption is under sixty-five
(65) years of age, such affidavit shall have attached thereto a certification by the
department of veterans affairs or the railroad retirement board, or if such person is not
eligible for certification by any of these agencies, a sworn affidavit by two (2) medical
doctors who are either licensed to practice medicine in Virginia or are military officers
on active duty who practice medicine with the United States Armed Forces to the effect
that such person is permanently and totally disabled, as defined in section 21-41 of this
article. The affidavit of at least one (1) of such doctors shall be based upon a physical
examination of such person by such doctor. The affidavit of one (1) of such doctors may be
based upon medical information contained in the records of the Civil service commission,
which is relevant to the standards for determining permanent and total disability, as
defined in section 21-41 of this article.
(Ord. No. O98-16, 12/16/98) |
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