§ 28-1.2. Residence homestead tax freeze for elderly or disabled people.

(a)

Effective with tax year 2006, the total amount of ad valorem taxes imposed on the residence homestead of a person who is disabled or is sixty-five (65) years of age or older shall not be increased while it remains the residence homestead of that person or that person's spouse who is disabled or sixty-five (65) years of age or older.

(b)

If the person who is disabled or is (65) sixty-five years of age or older dies in a year in which the person received a residence homestead exemption, the total amount of ad valorem taxes imposed on the residence homestead shall not be increased while it remains the residence homestead of that person's surviving spouse if the spouse is fifty-five (55) years of age or older at the time of the person's death.

(c)

Notwithstanding subsections (a) and (b), taxes on the residence homestead may be increased to the extent the value of the homestead is increased by improvements other than repairs and other than improvements made to comply with governmental requirements.

(Ord. No. 1229 , § 1, 9-19-05)