Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 350.0021

350.0021 Qualification of Unmarried Surviving Spouse. Commencing with the 1994-95 fiscal year, the disabled veteran's exemption is expanded to include the unmarried surviving spouse of a person who served in time of war or in time of peace in a campaign or expedition for which a medal was issued by Congress and who, as a result of a service-connected injury or disease, died while on active duty in the military service. Previously, a person had to be discharged from the service to be considered a "veteran" for purposes of the exemption.

A claimant must provide a letter from the Veteran's Administration certifying that the decedent's cause of death was a service-connected injury or disease. LTA 9/8/1993 (No. 93/52); C 1/11/1996.