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tax exemption and of the owner or owner's relatives or other house- <br />hold member living in the subject dwelling shall not exceed seven <br />thousand, five hundred dollars ($7r500.00) providing the first <br />twenty-five hundred dollars ($2~500.00) of income of each <br />relative other than spouse or other household member of the <br />owner or owners who is living in the dwelling shall not be <br />included in such total. <br /> <br /> fo The net combined financial worth, including equitable <br />interests, as of the thirty-first day of December of the immediately <br />preceding calendar year, of the owner or owners and of the spouse <br />of any owner, excluding the value of the dwelling and the land, <br />not exceeding one acre, upon which it is situatedf shall not exceed <br />twenty-five thousand dollars ($25,000~00). <br /> <br />Sec. 35~225. Qualifying for exemption. <br /> <br /> a. Not later than the 30th day of April immediately preceding <br />the taxable year in question the person or persons claiming exemption <br />shall file a real estate tax exemption affidavit with t_he director <br />of social services. <br /> <br /> b. The affidavit shall set forth, in a manner prescribed by <br />the director, the owner or owners occupying the dwelling and the <br />names of any related persons living in the dwelling and any other <br />household member for which exemption is ctaL~ed, their gross com- <br />bined income, and their total combined net worth, as specified in <br />Section 35-224 (e) and (f). <br /> <br /> c. If such person is under sixty-five years of age, the <br />affidavit shall have attached thereto a certification by the <br />Social Security.Administration~ or if such person is not eligible <br />for social security, a sworn affidavit by two medical'doctors <br />licensed to practice medicine in the Co~/~onwealth of Virginia, to <br />the effect that such person ~s permanently and totally disabled <br />as defined in section 35-221 hereof. <br /> <br /> d. The director shall make such further inquiry as may be <br />reasonably necessary to determine the qualifications specified <br />herein and the eligibility of persons seeking exemption. The <br />director may, in addition, require the production of certified <br />tax returns to establish the income or financial worth of any <br />applicant for tax exemption. All inquiries made by the director <br />and all information supplied by an applicant shall be deemed <br />confidential and shall not be released to any person other than <br />an employee or officer of the City of Portsmouth having a need <br />to know such information, unless otherwise ordered by a court of <br />law. <br /> <br /> <br />