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Pg. 2 <br />• furnishing the Social Security certification or medical <br />affidavits required by 510-39, and who is found by the <br />Commissioner of the Revenue to be unable to engage in any <br />substantial gainful activity by reason of any medically <br />determinable physical or mental impairment or deformity <br />which can be expected to result in death or can be expected <br />to last for the duration of the person's life. <br />Taxable year. The calendar year, from January 1 through <br />December 31, for which such real property tax is imposed <br />or exemption claimed. <br />Section 10-37. Purpose of article. <br />It is hereby declared to be the purpose of this article to <br />provide real estate tax exemptions for qualified property owners who <br />are not less than sixty-five years of age or permanently and totally <br />disabled and who are otherwise eligible according to the terms of <br />this article. Pursuant to the authority of §58-760.1 of the Code <br />of Virginia, the city council finds and declares that persons qualify- <br />ing for exemption hereunder are bearing an extraordinary real estate <br />tax burden in relation to their income and financial worth. This <br />• ert3ele-skall-be-e€€eat}ve-te-gre�3de-€er-sneh-exemflt§en-€er-tke-- <br />taxable-peas-1973-and-snbsegsest-taxable-pears- <br />Section 10-38. nualifications for exemption. <br />Exemption pursuant to this article shall be granted to persons <br />and for property complying with the following provisions: <br />(a) The title to the property for which exemption is <br />claimed is held, or partially held, by the person or <br />persons claiming such exemption, as of January 1 of the <br />taxable year for which such exemption is claimed. <br />(b) The dwelling for which the exemption is claimed is <br />occupied as the sole dwelling of such claimant or claimants. <br />(c) The head of household claiming such exemption is sixty- <br />five years of age or older or permanently and totally disabled <br />as of December 31 of the year immediately preceding the <br />taxable year for which the exemption is claimed. <br />(d) The gross combined income from all sources of such <br />claimant owner or owners of such dwelling living therein, and <br />• of their relatives living in such dwelling, for the <br />immediately preceding calendar year, does not exceed the sum <br />of seven thousand five hundred dollars; provided, that the <br />first two thousand five hundred dollars of income of each <br />