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Taxable year means the calendar year, from January 1 through • December 31, for which property tax exemption or deferral is claimed under this article. Section 30-97. Purpose of article. It is hereby declared to be the purpose of this article to provide real estate tax exemptions or deferrals for qualified property owners who are not less than sixty-five (65) years of age or permanently and totally disabled and who are otherwise eligible according to the terms of this article. Pursuant to the authority of section 58.1-3210, Code of Virginia, the city council finds and declares that persons qualifying for exemption or deferral hereunder are bearing an extraordinary real estate tax burden in relation to their income and financial worth. Section 30-98. Qualifications for exemption or deferral. Exemption or deferral pursuant to this article shall be granted to persons and for property complying with the following provisions: (1) (2) (3) (4) • (5) 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 fifteen `heusa_a d_ „ a -s ($4:5,99G) twenty-two thousand dollars ($22,000) in the case of exemption claimants, or eighteen thausana a_ "'aFs ($18,99G) twenty-five thousand dollars ($25,000) in the case of deferral claimants; provided, that the first seven thousand five hundred dollars ($7,500) of any income, (a) received by any claimant owner and classified as permanent disability compensation, or (b) received by any claimant who is at least sixty-five (65) years of age, is permanently and totally disabled, and can show that he or she did receive permanent disability compensation for at least twenty-four (24) consecutive months immediately prior to his or her sixty-fifth birthday, shall not be included in such total; and provided, that the first four thousand dollars ($4,000) 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; and provided further, that if a person who has previously qualified for an exemption or deferral under this article 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 a relative does move in for that purpose, then none of that relative's income shall be counted towards the income limit. Page 3