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Permanently and totally disabled. As applied to a person <br />• claiming an exemption or deferral under this article, means a <br />person furnishing the social security certification or medical <br />affidavits required by Section 10-39 of this Code, and who is <br />found by the commissioner of the revenue to be unable to engage <br />in any substantial gainful activity by reason of any medically <br />determinable physical or mental impairment or deformity which <br />can be expected to result in death or can be expected to last <br />for the duration of the person's life. <br />Taxable year. The calendar year, from January 1 through <br />December 31, for which such property tax exemption or deferral <br />is claimed. <br />Sec. 10-37. Purpose of article. <br />It is hereby declared to be the purpose of this article to <br />provide real estate tax exemptions or deferrals for qualified <br />property owners who are not less than sixty-five years of age or <br />permanently and totally disabled and who are otherwise eligible <br />according to the terms of this article. Pursuant to the authority <br />of section 58-760.1 of the Code of Virginia, the City Council <br />finds and declares that persons qualifying for exemption or deferral <br />• hereunder are bearing an extraordinary real estate tax burden in <br />relation to their income and financial worth. <br />Section 10-38. Qualifications for exemption or deferral. <br />Exemption or deferral pursuant to this article shall be <br />granted to persons and for property complying with the following <br />provisions: <br />(a) The title to the property for which exemption or deferral <br />is claimed is held, or partially held, by the person or persons <br />claiming such exemption or deferral, as of January 1 of the taxable <br />year for which such exemption or deferral is claimed. <br />(b) The dwelling for which the exemption or deferral is <br />claimed is occupied as the sole dwelling of such claimant or <br />claimants. <br />(c) If the dwelling for which the exemption or deferral <br />is claimed is a mobile home, the owner's intention that it be <br />permanently affixed must be shown by the facts that: <br />0 (2) <br />