Beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence.
The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry. The exemption applies without any restriction on the spouse's moving to a different principal place of residence.
In order to apply, the veteran must provide the following:
- The approved and original letter of disability from the Department of Veterans Affairs
- Completed and signed Disabled Veteran application
- Copy of military photo identification
- Copy of proof of residency occupancy, such as a driver's license, utility bill or bank statement
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