Section 15. Property tax exemption for disabled veterans
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Property tax exemption for disabled veterans
A. The legislature shall exempt from taxation the property, including the community or joint property of married individuals, of every veteran of the armed forces of the United States who has been determined pursuant to federal law to have a permanent service-connected disability, if the veteran occupies the property as the veteran’s principal place of residence. The amount of the exemption shall be in a percentage equal to the percentage of the veteran’s disability rating determined pursuant to federal law.
B. The legislature shall provide the same amount of exemption from taxation for property owned by the widow or widower of a veteran who was eligible for the exemption provided in this section, if the widow or widower continues to occupy the property as the widow’s or widower’s principal place of residence.
C. The burden of proving eligibility for the exemptions provided in this section is on the person claiming the exemption.
Property tax exemption for disabled veterans
The legislature shall exempt from taxation the property, including the community or joint property of husband and wife, of every veteran of the armed forces of the United States who has been determined pursuant to federal law to have a one hundred percent permanent and total service-connected disability, if the veteran occupies the property as his principal place of residence. The legislature shall also provide this exemption from taxation for property owned by the widow or widower of a veteran who was eligible for the exemption provided in this section, if the widow or widower continues to occupy the property as his principal place of residence. The burden of proving eligibility for the exemption in this section is on the person claiming the exemption.
Property tax exemption for disabled veterans
The legislature shall exempt from taxation the property, including the community or joint property of husband and wife, of every veteran of the armed forces of the United States who has been determined pursuant to federal law to have a permanent and total service-connected disability, if the veteran occupies the property as his principal place of residence and has specially adapted the residence to his disability using a grant for specially adapted housing granted to the veteran by the federal government based on his permanent and total disability. The legislature shall also provide this exemption from taxation for property owned by the widow or widower of a veteran who was eligible for the exemption provided in this section, if the widow or widower continues to occupy the specially adapted property as his principal place of residence. The burden of proving eligibility for the exemption in this section is on the person claiming the exemption.