. . "The exemption amount available under 32VSA 3802 (11) to persons otherwise eligible for exemption who file a claim on or after May 1 but before October 1 due to the claimant???s sickness or disability or other good cause as determined by the board of abatement, but that exemption amount shall be reduced by 20 percent of the total exemption for each month or portion of a month the claim is late file" . .