Property tax break for surviving spouses and severely disabled veterans

A. Real property owned and occupied as a home by an unmarried surviving spouse of a veteran who died while on duty in military service must be levied a real property tax of $150 per year, subject to the following conditions: 1. The death of the veteran was the result of a service-connected injury while on duty in military service. The department of finance may require proof of such determination. 2. The surviving spouse remains unmarried. 3. Only one home for the unmarried surviving spouse is eligible. 4. The unmarried surviving spouse living on premises, a portion of which is used for commercial purposes, is not eligible for that portion, but is eligible for the portion used exclusively as a home; except any structure, including the land on which it stands, that is used for commercial purposes is not eligible. B. Real property owned and occupied as a home by a veteran who is severely disabled while on duty with the armed forces of the United States, or owned by the veteran together with his or her spouse and occupied by either or both spouses as a home will be levied a real property tax of $150 per year, if: 1. The severe disability was the result of a service-connected injury while on duty as a member of the Armed Forces of the United States, and that the department of finance may require proof of severe disability. 2. The veteran remains severely disabled. 3. Only one home for any severely disabled veteran is eligible. 4. The severely disabled veteran living on premises, a portion of which is used for commercial purposes, is not eligible for that portion, but is eligible for the portion used exclusively as a home; except any structure, including the land on which it stands that is used for commercial purposes is not eligible. C. For the purposes of this section, unless the context otherwise requires: "Home" includes the following: 1. The entire homestead when it is occupied by a qualified severely disabled veteran or unmarried surviving spouse as a home. 2. Other real property where the severely disabled veteran or the unmarried surviving spouse, as owner, sublets not more than one room to a tenant. 3. Premises held under an agreement to purchase the home, where the agreement has been duly entered and recorded prior to January 1 preceding the tax year for which tax treatment under this section is claimed, where the severely disabled veteran or the unmarried surviving spouse, as purchaser, agrees to pay all taxes while purchasing the premises. 4. The home of a severely disabled veteran or the unmarried surviving spouse, who is confined to a hospital or other care facility, if that home would be the principal place of residence of the severely disabled veteran or the unmarried surviving spouse were it not for his or her confinement to a hospital or other care facility, if not more than one room of the home is rented or leased to a third party who is not a family member. "Severely disabled" means the individual has been given a 70 percent or higher disability rating by the United States Department of Veterans Affairs. ( Ord. No. 5410 , § 1, 2022; Ord. No. 3986, § 2, 2012; Ord. 1076 § 3 (part), 1980: prior code § 6-1.73)