1. (a) An applicant shall not be eligible for the exemption for improvements to assist persons with disabilities unless, in addition to meeting the ownership requirements of Rev 402.03, and residency requirements of Rev 410.02, the applicant also meets the following requirements:

   1. (1) The applicant has made improvements to the applicant’s residential real estate for the purpose of assisting a person with a disability; and
   2. (2) The person with a disability resided at the applicant’s residential real estate on April 1 in the tax year in which the exemption for improvements to assist persons with disabilities is claimed.
2. (b) The applicant and the person with a disability need not be the same person.

Source. (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 409.01); ss by #13943-B, eff 4-27-24