Pursuant to § 467, Subdivision 5-a,
an application for real property tax exemption under § 467,
Subdivision 1(a), for real property owned by one or more persons over
the age of 65 may be filed with the Assessor after the appropriate taxable
status date but not later than the last date on which a petition with
respect to complaints of assessment may be filed, where failure to
file a timely application resulted from: death of the applicant's
spouse, child, parent, brother or sister; or an illness of the applicant
or of the applicant's spouse, child, parent, brother or sister, which
actually prevents the applicant from filing on a timely basis, as
certified by a licensed physician. The Assessor shall approve or deny
such application as if it has been filed on or before the taxable
status date.