Subject:
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Consider amending and re-enacting Section 4-2-23 of the Harrisonburg City Code granting real estate tax exemption.
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Presented By: City Attorney Brown
Recommendation and Review
This request is to amend Section 4-2-23 of the Harrisonburg City Code by granting a real estate tax exemption to qualified property owners who are at least 65 years of age or permanently and totally disabled by expanding the definition of those eligible for such exemption to include certain trusts and life estates. The suggested amendments also exclude from gross income determinations income of bona fide caregivers living with an applicant.