§ 65-22. Application for exemption.  


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  • Application for such exemption must be made by the owner or all of the owners of the property each year on forms to be furnished by the Town Assessor's office. The application shall furnish the information and be executed in the manner required or prescribed in such forms and shall be filed in such Assessor's office on or before taxable status date; provided, however, proof of a permanent disability need be submitted only in the year exemption pursuant to this article is first sought or the disability is first determined to be permanent; provided further, however, that an application for such exemption may be filed after taxable status date but no later than the last date on which a grievance with respect to complaints of assessment may be filed, where failure to file a timely application resulted from a death of the applicant's spouse, child, parent, brother or sister; or an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The Assessor shall approve or deny such application as if it had been filed on or before the taxable status date; and the owner, or all of the owners, of property which has received an exemption pursuant to this article on the preceding assessment roll fail to file the application required pursuant to this article on or before taxable status date such owner or owners may file the application, executed as if such application had been filed on or before the taxable status date, with the Assessor on or before the last date on which a grievance with respect to complaints of assessment may be filed.