Tenn. Comp. R. & Regs. 0600-03-.04 - DISABILITY REQUIREMENT (NON-VETERAN)

A taxpayer, in order to satisfy property tax relief disability requirements, must be totally and permanently disabled during the tax year, and provide evidence of same no later than the Submission Date. Acceptable evidence is written verification from (a) the Social Security Administration, (b) the Tennessee Department of Human Services, (c) U.S. Department of Veterans Affairs, (d) the Railroad Retirement Board, or (e) the duly constituted authority of any governmental or private entity which does not participate in the Social Security system. Acceptable evidence will include verification of the current disability status provided by the Social Security Administration either by direct access or mail. A duly constituted authority shall be any official body which would be recognized under law to grant benefits to an employee of that entity based on total and permanent disability.

Notes

Tenn. Comp. R. & Regs. 0600-03-.04

Original rule filed February 12, 1982; effective April 1, 1982. Repeal and new rule filed October 14, 1983; effective November 14, 1983. Amendment filed December 1, 1986; effective January 15, 1987. Amendment filed June 16, 1995; effective August 30, 1995. Amendment filed May 11, 2009; effective July 25, 2009. Amendments filed July 5, 2017; effective 10/3/2017.

Authority: Tennessee Constitution Article II, T.C.A. §§ 4-5-5103 and 67-5-701 through 67-5-704.