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TAXATION ~ 21-7 stating that the total combined net worth, including equitable interests, and the combined income from all sources of such person or persons do not exceed the limits described herein, and such affidavit shall be filed not later than the first day of April of each year. All applications for tax relief received after April 1 shall apply to the following tax year. The commissioner of the revenue is authorized to accept and process late filings in the case of (a) first time applicants, or (b) where the commis- sioner of the revenue determines that the failure to grant the exemption would serve to create an extreme hardship for the applicant. The commissioner of the revenue is authorized to make such further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine their qualifications therefor as specified herein, and the commissioner of the revenue is further authorized to require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief hereunder. An individual under the age of sixty-five (65) claiming such exemption shall provide certification by the Social Security Administration, the Veteran's Administration or the Railroad Retirement Board or, if such person is not eligible for certification by any of these agencies, a sworn affidavit by two (2) medical doctors licensed to practice medicine in the commonwealth or military officers on active duty who practice medicine with the United States Armed Forces, to the effect that such person is permanently and totally disabled, as defined in Code of Virginia section 58.1-3217; however, a certification pursuant to 42 U.S.C. 423(d) by the Social Security Administration so long as the person remains eligible for such Social Security benefits shall be deemed to satisfy such definition in section 58.1-3217. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by such doctor. (4) The exemption hereunder is granted for any year following the date that the head of the household occupying such dwelling and owning title or partial title thereto reaches the age of sixty-five (65) years. Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit is filed, and having the effect of exceeding or violating the limitations and conditions provided herein, shall nullify any exemptions for the then-current taxable year and the taxable year immediately following. (5) In the event the person or persons claiming exemption qualify therefor, the amount of said exemption shall be as shown on the following schedule: Total Income From All Sources Tax Exemption $ 0.00-$12,500.00 12,501.00- 14,500.00 14,501.00- 15,825.00 15,826.00- 17,500.00 17,501.00- 19,150.00 100% 90% 80% 70% 60% Supp. No. 63 1250.3