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TUESDAY, OCTOBER 25, 1988 <br /> <br />(d) <br /> <br />(e) <br /> <br />(f) <br /> <br />An individual under the age of sixty-five claiming <br />such exemption shall provide certification by the <br />Veteran's Administration, or the Railroad <br />Retirement Board, or if such person is not eligible <br />for certification by any of these agencies, a sworn <br />affidavit by two medical doctors licensed to <br />practice medicine in the Commonwealth, to the <br />effect that such person is permanently and totally <br />disabled, as defined in Section 58.1-3217. The <br />affidavit of at least one of the doctors shall be <br />based upon a physical examination of the person by <br />such doctor. <br /> <br />The exemption hereunder is granted for any year <br />following the date that the head of the household <br />occupying such dwelling and owning title or partial <br />title thereto reaches the age of 65 years. Changes <br />in respect to income, financial worth, ownership of <br />property or other factors occuring during the <br />taxable year for which the affidavit is filed, and <br />having the effect of exceeding or violating the <br />limitations and conditions provided herein shall <br />nullify any exemptions for the then current taxable <br />year and the taxable year immediately following. <br /> <br />In the event the person or persons claiming <br />exemption qualify therefor, the amount of said <br />exemption shall be as shown on the following <br />schedule: <br /> <br /> Total Income <br />From All Sources <br /> <br />Tax <br />Exemption <br /> <br /> 0 - $ 6,000 <br />$ 6,001 - $ 7,000 <br />$ 7,001 - $ 8,000 <br />$ 8,001 - $ 9,000 <br />$ 9,001 - $10,000 <br />$10,001 - $11,000 <br />$11,001 - $12,000 <br /> <br />80% <br />70% <br />60% <br />50% <br />40% <br />30% <br />20% <br /> <br />However, a change in property ownership to a spouse (a <br />qualifying person to a non-qualifying person), when <br />such change resulted solely from the death of the <br />qualifying individual, or a sale of such property shall <br />result in a prorated exemption of such relief granted <br />for the then current taxable year. The proceeds of the <br />sale which would result in the prorated exemption shall <br />not be included in the computation of net worth or <br />income as provided in 2(a) and 2(b) of said ordinance. <br /> <br />Regardless of the figures shown on the foregoing <br />schedule, no exemption granted hereunder shall exceed <br />the amount of $300. <br /> <br /> <br />