Article 9 Section 2.1 - Exemption from tax; property of widowers

2.1. Exemption from tax; property of widowers

Section 2.1. There shall be further exempt from taxation the property of each widower, resident of this state, in the amount of:

1. One thousand five hundred dollars if the total assessment of such widower does not exceed three thousand five hundred dollars.

2. One thousand dollars if the total assessment of such widower does not exceed four thousand dollars.

3. Five hundred dollars if the total assessment of such widower does not exceed four thousand five hundred dollars.

4. Two hundred fifty dollars if the total assessment of such widower does not exceed five thousand dollars.

5. No exemption if the total assessment of such widower exceeds five thousand dollars.

In order to qualify for this exemption, the income from all sources of such widower, together with the income from all sources of all children of such widower residing with the widower in his residence in the year immediately preceding the year for which such widower applies for this exemption, shall not exceed:

1. Seven thousand dollars if none of the widower's children under the age of eighteen years resided with him in such widower's residence; or

2. Ten thousand dollars if one or more of the widower's children residing with him in such widower's 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.

Such widower shall have resided with his last spouse in this state at the time of the spouse's death if he was not a widower and a resident of this state prior to January 1, 1969.

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.