75-14 TAX RELIEF FOR THE ELDERLY OR DISABLED - CLAIMING OF EXEMPTION OR DEFERRAL
A. Annually, between January 1 and September 1 of the taxable year, the person or persons claiming an exemption or deferral must file a real estate tax exemption or real estate tax and/or assessment deferral affidavit with the Town Treasurer.
B. The applicant claiming an exemption or a deferral shall file the affidavit with the Town Treasurer on forms supplied by the Town of Front Royal setting forth the names of all related persons occupying the real estate in question, the names of all related persons occupying the real estate in question and stating that the total combined net worth, including equitable interests and the combined income from all sources, of the owner(s) and said relatives. If the applicant is under sixty-five (65) years of age, the affidavit shall have attached thereto a certification by the Veterans Administration or the Railroad Retirement Board 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 of Virginia to the effect that the person is permanently and totally disabled, as defined in the Code of Virginia, Section 58.1-3217. The affidavit of at least one (1) of the doctors shall be based upon a physical examination of the person by said doctor. The affidavit of one (1) of the other 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 the Code of Virginia, Section 58.1-3217. The Town Treasurer shall also make such further inquiry of persons seeking exemption or deferral, requiring answers under oath, as may be reasonably necessary to determine qualifications as specified herein, including qualification as permanently and totally disabled. The Town Treasurer may further require the production of certified tax returns to establish the income or financial worth of any applicant or tax exemption or deferral. Exemptions or deferrals may be granted for any year following the date that the qualifying individual reaches the age of sixty-five (65) years or for any year following the date that permanent and total disability occurs.
C. If, after audit and investigation, the Town Treasurer determines that the person or persons are qualified for exemption or deferral, he shall deduct the amount of the exemption or deferral from the claimant's real estate tax liability and/or assessment liability for the taxable year in question.
D. The fact that persons who are otherwise qualified for tax exemption or deferral are residing in hospitals, nursing homes, convalescent homes or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the property for which the tax exemption or deferral is sought ceases to be the sole dwelling of such persons during such extended periods of absence, so long as such property is not used by or leased to others for consideration.
E. A qualified applicant who has filed a real estate tax exemption or real estate tax and/or assessment deferral affidavit, as provided herein, and been found qualified by the Town Treasurer, shall be permitted to file with the Town Treasurer, for a period not more than two (2) years following the filing of said affidavit, an annual certification that the information contained in the last preceding affidavit has not changed, provided that no changes in income, net worth and any of the other conditions contained in this Article has occurred which affect the applicant's eligibility for exemption. The annual certifications will then be accepted by the Town Treasurer in lieu of the annual affidavit.
(Ord. No 7-88 Amended Entire Section 9-12-88-Effective 1-1-89)
(Ord. No 8-04 Amended Entire Section 6-14-04-Effective 7-1-04)
(Ord. No 11-04 Amended Entire Section 10-11-04-Effective 11-1-04)