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I pay her property taxes. I am not paid to care for her, am on disability. I pay her property taxes, and take care of her 24-7.

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I'm not American so I don't have a definitive answer, but I wonder what would be the benefit of declaring her a dependent? Usually this would save money in taxes, but if you essentially have no income there wouldn't be a need, would there?
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You can't claim her as a dependent if she pays taxes and claims herself. Also, you have to be providing more than half her support, taking into account all her expenses. Also, you have to have enough income to have a tax liability that would make it worthwhile to use her exemption. Disability is generally exempt from taxes - do you have other taxable income?
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For sure, you meant to type $78,000 not $78.00?

You need to look up the IRS rules online about this.
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I claim my mother because I pay for everything she cannot pay with her social security..I make good money I’m a RN Clinical Supervisor in a acute hospital..so I can afford anything she needs, so I claim her, if you pay for 1/2 her needs over a year yes you can claim her as a dependent.
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