The purpose of this article is to grant a partial residential
real property tax exemption up to 50% of the assessed valuation which
is owned by persons with disabilities similar to the real property
exemption granted to qualified senior citizens.
For the purpose of this article, the following terms shall have
the meanings indicated:
PERSON WITH A DISABILITY
One who has a physical or mental impairment, not due to current
use of alcohol or illegal drug use, which substantially limits such
person's ability to engage in one or more major life activities,
such as caring for one's self, performing manual tasks, walking,
seeing, hearing, speaking, breathing, learning or working and who:
A.
Is certified to receive social security disability insurance
(SSDI) or supplemental security income (SSI) benefits under the Federal
Social Security Act; or
B.
Is certified to receive railroad retirement disability benefits
under the Federal Railroad Retirement Act; or
C.
Has received a certificate from the State Commission for the
Blind and Visually Handicapped stating that such person is legally
blind.
SIBLING
A brother or sister, whether related through half blood,
whole blood or adoption.
Application for exemption must be made annually by the owner
or all of the owners of the property, on forms prescribed by the State
Board, and shall be filed in the appropriate assessor's office
on or before the appropriate taxable status date, provided, however,
that proof of a permanent disability need be submitted only in the
year that the exemption, pursuant to this section, is first sought
or the disability is first determined to be permanent. An award letter
from the Social Security Administration or the Railway Retirement
Board or a certificate from the State Commission for the Blind and
Visually Handicapped shall be submitted as proof of disability.