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(f) The net combined financial worth of such claimant owner • or owners and of the spouse of any owner, as of December 31 of the year immediately preceding the taxable year for which the exemption or deferral is claimed, does not exceed ($0,909) seventy-five thousand dollars ($75,000). 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 (1) acre, upon which it is situated. Section 30-99. Applicant's affidavit and certificate of disability. (a) Annually, and not later than March first 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 revenue to July first of a taxable year for a first-time applicant and to July first 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 first 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 shall be determined by the commissioner of revenue and approved by the city manager, and shall contain such other information as may be required adequately to determine compliance with the provisions of section 30-98. (c) If the person filing an affidavit under this section is under sixty-five (65) years of age, the affidavit shall have attached thereto a eei=tifieatienproper documentation by the Social Security Administration, Veteran's Administration or the Railroad Retirement Board that the person has been certified as being permanently or totally disabled as defined by those agencies, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two (2) medical doctors licensed to practice medicine in the commonwealth, to the effect that the applicant is permanently and totally disabled, as defined in section 30-96. The affidavit of at least one of the doctors may be based upon medical information contained in the records of the civil service commission which is relevant to the standards for determining permanent and total disability as defined in section • 30-96. Page 4