To qualify for the Disabled Persons Exemption the taxpayer must:

• be disabled or become disabled during the assessment year,
• own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence,
• occupy the property as the principal residence on January 1st of the tax year in question, and
• be liable for the payment of property taxes.

If a person’s home previously received the Disabled Persons Exemption and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, his or her home is still eligible to receive this exemption provided:

• the property is occupied by the spouse, and
• the property remains unoccupied.