The applicant shall not be eligible for the exemption for deaf persons unless, in addition to meeting the ownership requirements of Rev 402.03, and the residency requirements of Rev 412.03, the applicant also meets the following requirements:

1. (a) The applicant is a deaf person or person with severe hearing impairment;
2. (b) In the calendar year preceding April 1 in the tax year in which the exemption for deaf persons is claimed, the applicant does not have a net income or, if married, a combined net income, greater than the maximum amount adopted by the municipality in accordance with Rev 413; and
3. (c) The applicant does not own net assets or, if married, combined net assets, greater than the maximum amount adopted by the municipality in accordance with Rev 413.

Source. #12027, eff 10-28-16; renumbered by #12925 (formerly Rev 411.04); ss by #13943-B, eff 4-27-24