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.