ARTICLE II. REAL ESTATE TAX EXEMPTION FOR ELDERLY PERSONS 

Sec. 8-3.  Eligibility for exemption. 

(a) Any person sixty-five (65) years of age or older on December thirty-first of the year immediately preceding the taxable year, who owns, or partially owns, a dwelling as the sole dwelling of that person, or who is sixty-five (65) years or older and resides in a hospital, nursing home, convalescent home or other facility for physical or mental care for extended periods of time, provided such residence is not used or leased to others for consideration or who is determined to be permanently and totally disabled as defined herein, shall be eligible for, and may apply for, an exemption of real estate taxes on such dwelling and land, in an amount not to exceed one (1) acre  (5) acres on which it is situated.  Provided that the total combined income during the immediately preceding calendar year form all sources of the owners of the dwelling living therein and of the owners’ relatives living in the dwelling does not exceed fifty two fifty eight thousand dollars ($52,000), ($58,000) that the first eight ten thousand five hundred dollars ($8,500) ($10,000) of income of each relative, other than spouse, of the owner, or owners, who is living in the dwelling shall not be included in such total.  

(b) Notwithstanding subsection (a) of this section, if the person has already qualified for an exemption or deferral under this article, and if the person can prove by clear and convincing evidence that after so qualifying the person’s physical or mental health has deteriorated to the point that the only alternative to permanently residing in a hospital, nursing home, convalescent home or other facility for physical or mental care is to have a relative move in and provide care for the person, and if relative does move in for that purpose, then none of the relative’s income shall be counted towards the income limit.  

( c) the net combined financial worth, as herein above defined, as of December thirty-first of the immediately preceding year, cannot exceed one hundred ninety five four hundred forty thousand dollars ($195,000) ($440,000).  (Ord. No. 87-6, 7-21-87; Ord. No. 89-2, 4-4-89;Ord No. 91-1, 2-5-91; Ord No. 92-3, 7-21-92; Ord No. 02-04, 5-20-02)

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