Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
350.0000 DISABLED VETERANS' EXEMPTION
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.