The Town Council of the Town of Johnston finds
that senior and disabled citizens and disabled veterans of the Town
are in need of relief from ever-increasing real estate property taxes.
Consequently, the Town Council adopts the Senior and Disabled Citizens
and Disabled Veterans Tax Deferment Program to ease the financial
strain placed upon certain senior citizens and disabled veterans.
The following words, terms and phrases, when
used in this article, shall have the meanings ascribed to them in
this section:
ADJUSTED GROSS INCOME (AGI)
That income reported to the Internal Revenue Service as adjusted
gross income (AGI) for income tax purposes.
DISABLED CITIZEN
A Johnston resident who has been determined to be totally
disabled by the United States Social Security Administration.
DISABLED VETERAN
A Johnston resident who has been determined to be a totally
disabled veteran by the United States Veterans' Administration.
PRIMARY RESIDENCE
A developed parcel of real estate consisting of a single-family
residential dwelling used as a primary residence.
A person is eligible for the Senior and Disabled
Citizens and Disabled Veterans Tax Deferment Program if that person:
A. Is a senior citizen, a disabled citizen or a disabled
veteran as defined above.
B. Total household earnings for the year are below $35,000
for a senior citizen or disabled veteran.
C. Owns a primary residence and no other real estate.