Article 9 Section 2.2 - Exemption from tax; property of persons who are disabled
2.2. Exemption from tax; property of persons who are
disabled
Section 2.2. A. There shall be further exempt from taxation the
property of each person who, after age seventeen, has been medically certified
as totally and permanently disabled, in the amount of:
1. One thousand five hundred dollars if the total assessment of such
person does not exceed three thousand five hundred dollars.
2. One thousand dollars if the total assessment of such person does not
exceed four thousand dollars.
3. Five hundred dollars if the total assessment of such person does not
exceed four thousand five hundred dollars.
4. Two hundred fifty dollars if the total assessment of such person
does not exceed five thousand dollars.
5. No exemption if the total assessment of such person exceeds five
thousand dollars. The legislature may by law prescribe criteria for medical
certification of such disability.
B. The income from all sources of the person who is disabled, the
person's spouse and all of the person's children who reside in the person's
residence in the year immediately preceding the year for which the person
applies for this exemption shall not exceed:
1. Seven thousand dollars if none of the person's children under the
age of eighteen years resided in the person's residence; or
2. Ten thousand dollars if one or more of the person's children
residing in the residence was under the age of eighteen years or was totally
and permanently disabled, physically or mentally, as certified by competent
medical authority as provided by law.
C. No property shall be exempt which has been conveyed to evade
taxation. The total exemption from taxation granted to the property owned by a
person who qualifies for any exemption in accordance with the terms of this
section shall not exceed one thousand five hundred dollars. This section shall
be self-executing.