Section 2.2. Exemption from tax; property of persons who are disabled
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Property subject to taxation; exemptions
A. All property in this state that is not exempt under the laws of the United States or under this section is subject to taxation as provided by law.
B. Property that has been conveyed to evade taxation is not exempt.
C. The following property is exempt from taxation:
1. All federal, state, county and municipal property.
2. Public debts, as evidenced by the bonds of this state and its counties, municipalities and other political subdivisions.
3. Household goods that are owned by the user of the goods and that are used solely for noncommercial purposes.
4. Stocks of raw or finished materials, unassembled parts, works in process or finished products constituting the inventory of a retailer or wholesaler that is located in this state and principally engaged in the resale of the materials, parts, works or products, whether or not for resale to the ultimate consumer.
D. Subsection C of this section is self-executing, and persons who are entitled to the exemption are not required to take any affirmative action to receive the benefit of the exemption.
E. The legislature may exempt the following property by law:
1. The property of an educational, charitable or religious association or institution that is not used or held for profit.
2. Personal property that is used in a trade or business or for agricultural purposes.
3. Cemeteries that are set apart and used to inter deceased human beings.
4. The property of a widow or widower who is a resident of this state.
5. The property of a resident of this state who is at least eighteen years of age and who has a medically certified total and permanent disability.
6. The property of an honorably discharged veteran of the uniformed services of the United States who is a resident of this state and who has a service or nonservice connected disability as determined by the United States department of veterans affairs, or its successor agency.
F. The legislature may determine by law the qualifications for, and the amount of, the exemptions of property described in subsection E of this section.
G. A person is not eligible for exemption under more than one category as a widow, widower, person with a total and permanent disability or veteran with a disability under subsection E, paragraph 4, 5 or 6 of this section.
This item is based on 4 items:
Exemption from tax; property of persons who are disabled
A. There shall be further exempt from taxation the property of each person who, after age seventeen, has been medically certified as totally and permanently disabled, in the amount of:
1. One thousand five hundred dollars if the total assessment of such person does not exceed three thousand five hundred dollars.
2. One thousand dollars if the total assessment of such person does not exceed four thousand dollars.
3. Five hundred dollars if the total assessment of such person does not exceed four thousand five hundred dollars.
4. Two hundred fifty dollars if the total assessment of such person does not exceed five thousand dollars.
5. No exemption if the total assessment of such person exceeds five thousand dollars. The legislature may by law prescribe criteria for medical certification of such disability.
B. The income from all sources of the person who is disabled, the person’s spose and all of the person’s children who reside in the person’s residence in the year immediately preceding the year for which the person applies for this exemption shall not exceed:
1. Seven thousand dollars if none of the person's children under the age of eighteen years resided in the person’s residence; or
2. Ten thousand dollars if one or more of the person's children residing in the residence was under the age of eighteen years or was totally and permanently disabled, physically or mentally, as certified by competent medical authority as provided by law.
C. No property shall be exempt which has been conveyed to evade taxation. The total exemption from taxation granted to the property owned by a person who qualifies for any exemption in accordance with the terms of this section shall not exceed one thousand five hundred dollars. This section shall be self-executing.
Exemption from tax; property of disabled persons
There shall be further exempt from taxation the property of each person who, after age seventeen, has been medically certified as totally and permanently disabled, in the amount of:
1. One thousand five hundred dollars if the total assessment of such person does not exceed three thousand five hundred dollars.
2. One thousand dollars if the total assessment of such person does not exceed four thousand dollars.
3. Five hundred dollars if the total assessment of such person does not exceed four thousand five hundred dollars.
4. Two hundred fifty dollars if the total assessment of such person does not exceed five thousand dollars.
5. No exemption if the total assessment of such person exceeds five thousand dollars.
The legislature may by law prescribe criteria for medical certification of such disability.
The income from all sources of such disabled person, and his spouse, together with the income from all sources of all children of such disabled person residing with him in his residence in the year immediately preceding the year for such disabled person applies for this exemption shall not exceed:
1. Seven thousand dollars if none of the disabled person's children under the age of eighteen years resided with him in his residence; or
2. Ten thousand dollars if one or more of the disabled person's children residing with him in his residence was under the age of eighteen years or was totally and permanently disabled, physically or mentally, as certified by competent medical authority as provided by law.
No property shall be exempt which has been conveyed to evade taxation. The total exemption from taxation granted to the property owned by a person who qualifies for any exemption in accordance with the terms of this section shall not exceed one thousand five hundred dollars. This section shall be self-executing.