PERSONS AND PROPERTY LIABLE TO TAXATION
72:36-a Certain Disabled Veterans.
Any person, who is discharged from military service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military service, who owns a specially adapted homestead which has been acquired with the assistance of the Veterans Administration or which has been acquired using proceeds from the sale of any previous homestead which was acquired with the assistance of the Veterans Administration, the person or person's surviving spouse, shall be exempt from all taxation on said homestead, provided that:
I. The person or officer:
(a) Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or
(b) Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or
(c) Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection.
II. Satisfactory proof of such service connection disability is furnished to the assessors.
Source. 1965, 291:1. 1971, 466:1. 1977, 52:1. 1987, 200:1. 1993, 73:9, eff. June 22, 1993. 2020, 1:1, eff. Apr. 1, 2020.