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(d) The head of household claiming such exemption or deferral • is sixty-five years of age or older, or permanently and totally disabled as of December 31 of the year immmediately preceding the taxable year for which the exemption or deferral is claimed. (e) The gross combined income from all sources of such claimant owner or owners of such dwelling living therein, and of their relatives living in such dwelling, for the immediately preceding calendar year does not exceed the sum of tea twelve thousand dollars in the case of exemption claimants, or fifteen thousand dollars in the case of deferral claimants; provided, that the first five thousand dollars of any income received by any claimant owner as permanent disability compensation shall not be included in such total; and provided, that the first two thousand five hundred dollars of income of each relative other than spouse of such claimant owner or owners who is living in such dwelling shall not be included in such total. (f) The net combined financial worth of such claimant owner or owners and of their relatives living in such dwelling, as of December 31 of the year immediately preceding the taxable year for which the exemp- tion or deferral is claimed, does not exceed twenty thirty-five thousand dollars. Net combined financial worth shall include the value of all assets, including equitable interests, exclusive of the fair market value of the dwelling for which exemption or deferral is claimed and • of the land, not exceeding one acre, upon which it is situated. Section 10-39. Application for exemption or deferral; investigation of affidavit. (a) Annually, and not later than March 1 of each taxable year, every person claiming an exemption or deferral under this article shall file a real estate tax exemption or deferral affidavit with the commissioner of the revenue of the City. The date for filing such an affidavit by an applicant may be extended by the commissioner of the revenue to July 1 of a taxable year for a first-time applicant and to July 1 of each taxable year in a hardship case in which the commissioner of the revenue determines that the applicant was unable to file by March 1 of the particular taxable year because of illness of the applicant or confinement of the applicant in a nursing home, hospital, or other medical facility or institution; provided, that such real estate tax exemption or deferral affidavit is accompanied by a sworn affidavit of one medical doctor licensed to practice medicine in the Commonwealth. (b) The affidavit shall set forth the names of the related persons occupying the real estate for which exemption or deferral is claimed and the total combined net worth and combined income of such • persons as defined in this article. The form of such affidavit