§ 19-26. Homestead exemption for disability or age.

(a)

An individual who is disabled or is sixty-five (65) years of age or older shall have an exemption from taxation by the city. The amount of the exemption is twenty thousand dollars ($20,000.00) of the appraised value of his residence homestead.

(b)

This exemption may be repealed or decreased or increased in amount by the city council or by a favorable vote of a majority of the qualified voters of the city at an election called by the council, and the council shall call the election on the petition of at least twenty (20) percent of the number of qualified voters who voted in the preceding city election. In the case of a decrease, the amount of the exemption may not be reduced to less than three thousand dollars ($3,000.00) of the market value.

(c)

Joint or community owners may not each receive the same exemption provided by or pursuant to this section for the same residence homestead in the same year. An eligible disabled person who is sixty-five (65) or older may not receive both a disabled and an elderly residence homestead exemption but may choose either.

(d)

A qualified residential structure does not lose its character as a residence homestead if a portion of the structure is rented to another or is used primarily for other purposes that are incompatible with the owner's residential use of the structure. However, the amount of any residence homestead exemption does not apply to the value of that portion of the structure that is used primarily for purposes that are incompatible with the owner's residential use.

(e)

A qualified residential structure does not lose its character as a residence homestead when the owner who qualifies for the exemption temporarily stops occupying it as a principal residence if that owner does not establish a different principal residence and intends to return and occupy the structure as his principal residence.

(f)

In this section:

Disabled means under a disability for purposes of disability insurance benefits under federal old-age, survivors and disability insurance.

Residence homestead means a structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed twenty (20) acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership) that:

(1)

Is owned by one or more individuals.

(2)

Is designed or adapted for human residence.

(3)

Is used as a residence.

(4)

Is occupied as his principal residence by an owner who qualifies for the exemption.

(g)

In order to secure the benefit of the exemption, the owner shall, between January first and April first of each year, file with the city tax assessor and collector, on form furnished by the tax assessor and collector, a sworn inventory of such property owned on January first of each year for which the exemption is claimed, and shall initially furnish proof of age by certified copy of his or her birth certificate or, if such person does not have a certificate of birth, then by the affidavit of two (2) persons at least five (5) years older than the exemption claimant with actual knowledge of the date and place of birth and by the original or certified copy of any two (2) of the following documents, which must be at least five (5) years old, to-wit:

(1)

Social Security record.

(2)

Federal census record.

(3)

State census record.

(4)

Own child's birth certificate.

(5)

Original birth notice in newspaper.

(6)

School record.

(7)

Insurance policy.

(8)

Lodge record.

(9)

Military record.

(10)

Passport.

(11)

Marriage record.

(12)

Hospital record.

(13)

Voter's registration record.

(14)

Church baptismal record.

(15)

Employment record.

(16)

Physician's record.

(Code 1973, §§ 4-1008, 4-1009; Ord. of 2-18-80; Ord. of 3-16-81; Ord. of 7-27-82)