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determined that the building or structure qualifies them the exemption shall become • effective on January 1 of the next calendar year. (e) Except with respect to the determination of the substantiality of rehabilitation, renovation or replacement, which shall be determined by the city assessor, the burden of proof shall be on the applicant to show that the residential real estate for which exemption is sought complies with all the eligibility criteria established by this division. The city assessor may require documentary proof of eligibility and, in such cases, documentation satisfactory to the city assessor shall be presented. Sec. 30-157. Amount of exemption, effective date and duration. (a) The amount of the exemption from real property taxation provided for by this division shall be an amount equal to the difference in the base value of the qualifying building or structure and the assessed value of the building or structure upon completion of substantial rehabilitation, renovation or replacement, as determined by the city assessor. This amount only, on a fixed basis, shall constitute the exemption, notwithstanding subsequent assessment or reassessment. (b) The exemption allowed by this division shall commence on January 1 st of the tax year following the city assessor's determination that a building or structure qualifies for the exemption and shall run with the real estate for a period of seven (7) years • ("eligibility period"). However, if at any time during the eligibility period the building or structure ceases to be occupied by the person who owns the residential real estate, then the exemption shall automatically expire at the end of the tax year in which the property ceases to be so occupied. (c) If the assessed value of qualifying residential real estate increases after the first year of the eligibility period, the exemption specified by paragraph (b) of this section shall not be increased. If the assessed value of the qualifying residential real estate decreases after the first year of the eligibility period, the exemption specified by paragraph (b) shall be limited, in that the exemption shall not reduce the real estate tax below an amount equal to the amount of the real property tax calculated on the base value. If the assessed value of the qualifying residential real estate decreases below the base value after the first year of the eligibility period, then the property shall be assessed at full assessed value for that year, and no exemption shall be granted for that year. (d) No exemption for which any property owner is eligible under this division shall be granted to the owner of any residential real estate, if the real estate tax on that real estate has not been paid on or before the date on which it is due. Failure to pay the tax on such real estate in any year, on or before the date on which the tax is due, shall result in the forfeiture of any exemption that otherwise would have been applied to the tax in that year. In such circumstances, the annual real estate tax shall be assessed on the full fair market value of the improved real estate.