Exceptions to Home Exemption Rules

The following circumstances are exceptions to the requirements of sections 3.48.450 and 3.48.460 . Notwithstanding any law to the contrary: A. A taxpayer who is sixty years of age is entitled to the exemptions contained in sections 3.48.450 and 3.48.460 if the taxpayer moves from the home on which the exemption is granted to a long-term care facility or adult residential care home licensed to operate in the State, subject to the following: 1. For a period of one year, beginning January 1, 1995, a taxpayer may apply for the retroactive continuation of the home exemption if the taxpayer qualified under section 3.48.465 for any tax year from the tax year ended June 30, 1987, through the tax year ended June 30, 1995, but became disqualified because the taxpayer moved from the home to a long-term care facility or adult residential care home. 2. The director of finance may adopt rules and must provide forms as may be necessary to administer this subsection. 3. Continuation of the home exemption entitles the taxpayer to the benefits of section 3.48.750 in effect during the applicable time period. 4. The director of finance must refund any money owing to the taxpayer due to the retroactive application of this section. B. The use of a portion of any building or structure for the purpose of drying coffee and the use of a portion of real property, including structures, in connection with the planting and growing for commercial purposes, or the packing and processing for such purposes, of flowers, plants, or foliage, does not affect the exemptions provided for by sections 3.48.450 and 3.48.460 . C. If taxpayer has entered into and is compliant with a repayment plan to the County, the taxpayer's delinquency status does not affect the exemptions provided for by sections 3.48.450 and 3.48.460 . ( Ord. No. 5423 , § 3, 2022; Ord. 2374 § 1, 1994: Ord. 1076 § 3 (part), 1980: prior code § 6-1.71(b))