Homeowners are eligible for participation in the Tax Sale Exemption Program ifthey meet certain criteria and there are available funds to cover the tax and lien liability for the dwelling. A homeowner is eligible for participation in the Tax Sale Exemption Program ifthe homeowner has resided in the dwelling for at least 15 years; and has eithera total annual household income of less than $36,000; is at least 65 years old and has annual earned income of $75,000 or less; or is an adult who iscurrently receiving disability benefits from the Federal Social Security Disability Insurance program or the Supplemental Security Income program, and has annual earned income of $75,000 or less. Determination of eligibility.The determination of whether a homeowner meets the eligibility requirements outlined in <cite data-path="05.18.01.03">this section</cite> is based onthe application documentation provided, and a database verification process. The tax and lien liability for the homeowner’s dwelling shall not cause the aggregate tax and lien liability of all withheld dwellings to exceed $2 million. Terms of exemption.A homeowner shall apply on an annual basis to have their dwelling withheld from tax sale. Participation in the program does not signify approval for future years. Participation in the program does not result in the abatement of any outstanding tax and lien liability of exempted dwellings. Program participants are responsible for making payments on any outstanding tax and lien liability.