I avoid using that as much as possible.
Typically I send them to Human Services where they can actually be helped instead of given a hand out. Maybe they can borrow against the equity in the home, maybe they need some financial consulting to assist them. Either way, in my opinion, this is not a function of the assessors division.
That being said, it typically is a one time exemption. If it needs to be given year after year, then there is an underlying problem, which again, should be handled by Human Services.
Lastly, in the past I have received a legal opinion stating that section of statute is unconstitutional because it gives the tax assessor unbridled authority to determine who pays taxes and who doesn’t.