Property tax break for disabled or unemployable veterans

(a) Real Property owned and occupied as a home by any person who is 100 percent disabled or 100 percent unemployable, or both, due to injuries received while on duty with the armed forces of the United States, or owned by any such person together with such person’s spouse and occupied by either or both spouses as a home, or owned or occupied by a widow or widower of such veteran who shall remain unmarried and who shall continue to own and occupy the premises as a home, is hereby exempted except for fifty percent of the minimum tax from property taxes, other than special assessments, provided: (1) That such disability or unemployable status is the result of injuries incurred while on duty as a member of the armed forces of the United States, and that the department of finance may require proof of disability or unemployable status; (2) That the home exemption shall be granted only as long as the veteran claiming exemption remains 100 percent disabled or 100 percent unemployable, or both; and (3) That a person living on premises, a portion of which is used for commercial purposes, shall not be entitled to an exemption with respect to such portion, but shall be entitled to an exemption with respect to the portion used exclusively as a home; provided, that this exemption shall not apply to any structure, including the land thereunder, which is used for commercial purposes. SUPP. 7 (1-2020) 19-54 REAL PROPERTY TAXES § 19-73 (b) For the purpose of this section, the word “home” includes the entire homestead when it is occupied as a home by a qualified veteran who is 100 percent disabled or 100 percent unemployable, or both; houses where the qualified veteran owner sublets not more than one room to a tenant; and premises held under an agreement to purchase the same for a home, where the agreement has been duly entered into and recorded prior to January 1 preceding the tax year for which exemption is claimed, whereby the purchaser agrees to pay all taxes while purchasing the premises. (c) For disabled and unemployable veterans, the proof of disability or unemployable status from the Veterans Administration may be substituted for the required certification. Intentionally left blank. 19-54.1 SUPP. 7 (1-2020) This page intentionally left blank. SUPP. 7 (1-2020) 19-54.2 REAL PROPERTY TAXES § 19-74