§ 3.41.050. EXEMPTIONS.

(A) The following parcels shall be exempt from the tax imposed by this chapter:

(1) Parcels owned by federal or state governmental agencies;

(2) Parcels owned by local governmental agencies;

(3) Parcels exempt from taxation by the city pursuant to the laws or constitution of the United States or of the state;

(4) Parcels that meet the following criteria:

(a) At least one record owner of the parcel is either a senior citizen 62 years of age or older or eligible for the federal Supplemental Security Income program for the aged, blind and disabled (42 USC 1381 et seq.);

(b) The record owner who qualifies under division (A)(4)(a) of this section has his or her primary residence on the parcel; and

(c) The household of which the record owner who qualifies under (A)(4)(a) of this section is a member is a “very low income household” as that term is defined in Cal. Health and Safety Code § 50105, as it now exists or may hereafter be amended.

(B) Any person claiming an exemption from the tax imposed by this chapter shall file a verified statement of exemption on a form prescribed by the City Manager prior to June 30 of the first fiscal year for which the exemption is sought.

(`83 Code, § 3.41.050) (Ord. 2000-07(A), § 1, 2000)