§ 32-48. Qualifications for homestead status.

To qualify as homestead property under this division, the property must meet the following criteria:

(1)

The homestead exempted must be actually occupied as the permanent residence and place of abode by the applicant awarded the exemption, and the homestead shall be the legal residence and domicile of the applicant for all purposes.

(2)

The homestead is the actual permanent place of residence of an individual who is the applicant and constitutes the home of the family.

(3)

The person who is the applicant holds the bona fide fee title (although subject to mortgage or debt deed), an estate for life, or a bona fide contract of purchase providing for the conveyance of the title to the applicant upon performance of the contract.

(4)

The building is occupied primarily as a dwelling.

(5)

The children of deceased or incapacitated parents occupy the homestead of their parents and one of the children stands in the relation of applicant regardless of whether the estate is distributed.

(6)

The husband or wife occupies a dwelling and the title of the homestead is in the name of the wife.

(7)

The homestead is the permanent place of residence of an individual in the armed forces. A residence shall be construed to be actually occupied as the place of abode of an individual in the armed forces when the family of the individual resides in the residence or when the family is forced to live elsewhere because of the individual's service in the armed forces.

(8)

The deed reflecting the actual ownership of the property for which the applicant seeks to receive a homestead exemption must be recorded in the deed records of the county prior to the filing of the application for the homestead exemption.

(Ord. of 1-24-2011(01), § 4-101.8(A)(a)—(e), (i), (k), (l))