[Amended 5-30-2000 by Ch. No. 2562; 4-25-2003 by Ch. No. 2672; 6-8-2006 by Ch. No. 2808; 9-10-2009 by Ch. No. 2930; 10-25-2012 by Ch. No. 3015; 5-27-2015 by Ch. No. 3070]
For the purpose of taxation, the Tax Assessor is hereby authorized to grant a reduction of $16,670 on the real property valuation to the head of a household who is 100% disabled and unable to work as of the date of such disability; provided, however, that said freeze of rate and valuation on real property shall apply only to single-family dwellings in which said disabled person resides. Such exemption shall be granted upon due evidence that he or she is so entitled.