Section 5. Head of family and veteran exemptions
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Head of family and veteran exemptions
A. The legislature shall exempt from taxation the property of each head of the family in the amount of two thousand dollars ($2,000).
B. The legislature shall exempt from taxation the property, including the community or joint property of married individuals, of every honorably discharged member of the armed forces of the United States and the widow or widower of every such honorably discharged member of the armed forces of the United States, in the sum of:
(1) in 2006 and in each year throughout 2023, four thousand dollars ($4,000);
(2) in 2024, ten thousand dollars ($10,000); and (3) in 2025 and each subsequent year, the amount provided in Paragraph (2) of this subsection, adjusted for inflation.
C. In every case where exemption is claimed on the ground of the claimant’s having served with the armed forces of the United States pursuant to Subsection B of this section, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed shall be upon the claimant.
Head of family and veteran exemptions
The legislature shall exempt from taxation the property of each head of the family in the amount of two thousand dollars ($2,000). The legislature shall also exempt from taxation the property, including the community or joint property of husband and wife, of every honorably discharged member of the armed forces of the United States and the widow or widower of every such honorably discharged member of the armed forces of the United States, in the sum of three thousand dollars ($3,000) in 2004; three thousand five hundred dollars ($3,500) in 2005; and four thousand dollars ($4,000) in 2006 and each subsequent year. Provided, that in every case where exemption is claimed on the ground of the claimant's having served with the armed forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed, shall be upon the claimant.
Head of family and veteran exemptions
The legislature shall exempt from taxation the property of each head of the family to the amount of two thousand dollars ($2,000). The legislature shall also exempt from taxation the property, including the community or joint property of husband and wife, of every honorably discharged member of the armed forces of the United States who served in such armed forces during any period in which they were or are engaged in armed conflict under orders of the president of the United States, and the widow or widower of every such honorably discharged member of the armed forces of the United States, in the sum of two thousand dollars ($2,000) in tax years prior to 2003; two thousand five hundred dollars ($2,500) in 2003; three thousand dollars ($3,000) in 2004; three thousand five hundred dollars ($3,500) in 2005; and four thousand dollars ($4,000) in 2006 and each subsequent year. Provided, that in every case where exemption is claimed on the ground of the claimant's having served with the armed forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed, shall be upon the claimant.
Head of family and veteran exemptions
The legislature shall exempt from taxation the property of each head of the family to the amount of two thousand dollars ($2,000) as follows: in 1989, the legislature shall exempt from taxation eight hundred dollars ($800), in 1991, one thousand four hundred dollars ($1,400) and beginning in 1993, two thousand dollars ($2,000). The legislature shall also exempt from taxation the property, including the community or joint property of husband and wife, of every honorably discharged member of the armed forces of the United States who served in such armed forces during any period in which they were or are engaged in armed conflict under under orders of the president of the United States, and the widow or widower of every such honorably discharged member of the armed forces of the United States, in the sum of two thousand dollars ($2,000). Provided, that in every case where exemption is claimed on the ground of the claimant’s having served with the armed forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed, shall be upon the claimant.
Head of family and veteran exemptions
The legislature may exempt from taxation property of each head of the family to the amount of two hundred dollars ($200) and the property, including the community or joint property of husband and wife, of every honorably discharged member of the armed forces of the United States who served in such armed forces during any period in which they were or are engaged in armed conflict under orders of the president of the United States, and the widow or widower of every such honorably discharged member of the armed forces of the United States, in the sum of two thousand dollars ($2,000). Provided, that in every case where exemption is claimed on the ground of the claimant's having served with the armed forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed, shall be upon the claimant.
Head of family and veteran exemptions
The legislature may exempt from taxation property of each head of the family to the amount of two hundred dollars ($200) and the property, including the community or joint property of husband and wife, of every honorably discharged member of the armed forces of the United States who served in such armed forces during any period in which they were or are engaged in armed conflict under orders of the President of the United States, and the widow of every such honorably discharged member of the armed forces of the United States, in the sum of two thousand dollars ($2,0000). Provided, that in every case where exemption is claimed on the ground of the claimants having served with the armed forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property upon which exemption is claimed, shall be upon the claimant.
Head of family and veteran exemptions
The Legislature may exempt from taxation property of each head of a family to the amount of two hundred dollars, and the property of every honorably discharged soldier, sailor, marine and army nurse, and the widow of every such soldier, sailor, or marine, who served in the armed forces of the United States at any time during the period in which the United States was regularly and officially engaged in any war, in the sum of two thousand dollars. Provided, that in every case where exemption is claimed on the ground of the claimants having served with the military or naval forces of the United States as aforesaid, the burden of proving actual and bona fide ownership of such property, upon which exemption is claimed, shall be upon the claimant.