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<br />City of Martinsville, Virginia <br /> <br />Ordinance No. 2006-12 <br /> <br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in Regular <br />Session held on August 1, 2006, that Section 21-7 Real Estate Tax Exemption, of the City <br />Code is amended as follows: <br /> <br />Sec. 21-7 Real estate tax exemption. <br /> <br />(a) The provisions ofthis section shall be administered by the commissioner of the <br />revenue of the city according to the terms, conditions and restrictions set forth <br />herein, and said commissioner is hereby authorized and empowered to prescribe, <br />adopt, and enforce rules and regulations for the administration ofthis section. <br /> <br />(b) Said real estate tax exemption will be granted to persons qualifying therefore on <br />the following basis: <br /> <br />(1) The total combined income during the immediately preceding calendar year <br />from all sources ofthe owners of the dwelling living therein, and of the <br />owner's relatives living in the dwelling, shall not exceed twenty thousand <br />dollars ($20,000.00) twenty-seven thousand,jive hundred dollars ($27,500.00) <br />provided: <br /> <br />a. That the first six thousand five hundred dollars ($6,500.00) ten <br />thousand dollars ($10,000.00) of income of each relative, other than <br />the spouse of the owner, or owners, who is living in the dwelling shall <br />not be included in such total; and <br /> <br />b. That the first seTe'en thousand five hundred dollars ($7,500.00) ten <br />thousand dollars ($10,000.00) of income shall be excluded for an <br />owner who is permanently disabled. <br /> <br />However notwithstanding this subsection (b)(1), if a person has already <br />qualified for an exemption or deferral, and if the person can prove by clear <br />and convincing evidence that after so qualifying the person's physical or <br />mental health has deteriorated to the point that the only alternative to <br />permanently residing in a hospital nursing home, convalescent home, or <br />other facility for physical or mental care is to have a relative move in and <br />provide care for the person, and if a relative does then move in for that <br />purpose, then none of the relative's income shall be counted towards the <br />income limit. <br />