Sales and use taxes. Exemption, §48-8-3. HOME HEALTH AGENCIES. Income taxes. Credits for qualified caregiving expenses, §48-7-29.2. HOMEMAKER SERVICES. Income taxes. Credits for qualified caregiving expenses, §48-7-29.2. HOMES FOR THE AGED. Property tax exemption of nonprofit homes, §48-5-41. HOMES FOR THE MENTALLY HANDICAPPED. Property tax exemption for nonprofit homes, §48-5-41. HOMESTEAD EXEMPTIONS. Property taxes, §48-5-44. Administrators, executors or trustees. Application of exemptions to properties held by, §48-5-54. Affidavits. Applications of individuals 65 or older, §48-5-47. Unremarried surviving spouse of peace officer or firefighter killed in line of duty, §48-5-48.4. Aged persons. Applications of individuals 65 or older, §§48-5-47, 48-5-47.1, 48-5-48.3. Exemption from educational taxes for individuals 62 or older, §48-5-52. Falsification of information, §48-5-53. Annual incomes not exceeding $30,000, §48-5-47.1. Procedure, §48-5-46. 412 INDEX HOMESTEAD EXEMPTIONS —Cont’d Property taxes —Cont’d Annual incomes not exceeding $30,000 —Cont’d Solicitation of fee to file for another, §48-5-45. Appeal from determination of eligibility, §48-5-49. Application, §48-5-45. Individuals 65 or older, §§48-5-47, 48-5-47.1, 48-5-48.3. Approval of correctness of value, exemption and difference, §48-5-50. Claim and return of constitutional or local law exemptions, §48-5-51. Defined, §48-5-40. Determination of eligibility, §48-5-49. Disabled veterans. Defined, §48-5-48. Homestead extension by qualified disabled veterans, §48-5-48. Educational taxes. Exemption for individuals 62 or older, §48-5-52. Falsification of information, §48-5-53. Fraudulent claims, §48-5-51.