The dwelling must be the claimant's principal place of residence. It is the total income received by all persons, except minors, full-time students, and renters, who resided in the home during the prior calendar year. Social Security benefits are included in the household's total income. You are considered disabled if you are unable to engage in any substantial gainful activity because of a physical or mental impairment that is expected to last for a continuous period of 12 months or longer. Further, you are considered to be disabled only if the physical or mental impairment is so such severe that you are not only unable to do your previous type of work, but also cannot do any kind of substantial gainful work considering age, education, and work experience.
Title remains with the current owner.
The State does place a lien on the property for the amount of taxes postponed plus interest, but title to the property does not change. The claimant moves and the home is no longer the principal place of residence. The claimant allows the property taxes to become delinquent. A claimant is free to make payment in any amount, at any time, to reduce the postponement account. A claim form must be filed each year the individual desires to have their property taxes postponed.