§246-31  Exemption, persons with impairedsight or hearing and persons totally disabled.  (a)  Any person who isblind or deaf, as defined in section 235-1, so long as the person's sight orhearing is so impaired, shall be exempt from real property taxes on all realproperty owned by the person up to, but not exceeding, a taxable value of$15,000.  The impairment of sight or hearing shall be certified to by aqualified ophthalmologist, optometrist, or otolaryngologist, as the case maybe, on forms prescribed by the department of taxation.

(b)  Any person who is totally disabled, asdefined in section 235-1, so long as the person is totally disabled, shall beexempt from real property taxes on all real property owned by the person up to,but not exceeding, a taxable value of $15,000.  The disability shall becertified to by a physician or osteopathic physician licensed under chapter 453or 460, or both, on forms prescribed by the department of taxation. [L 1947, c213, §7; am L 1953, c 139, §1; RL 1955, §128-17; am L 1959, c 246, §17; am L Sp1959 2d, c 1, §19; am L 1965, c 201, §8; HRS §246-31; am L 1970, c 90, §4; gench 1985; am L 1988, c 81, §3; am L 2009, c 11, §28]

 

Note

 

  The L 2009, c 11amendment is retroactive to April 3, 2008. L 2009, c 11, §76(2).