The real property, including the joint real property of husband and wife, of any veteran
who has been rated by the U.S. Department of Veterans Affairs or its successor agency
pursuant to federal law to have a 100 percent service-connected, permanent, and total
disability, and who occupies the real estate as his principal place of residence shall
be exempt from taxation without regard to total combined income or net worth for such
principal residence and the land in an amount not to exceed five acres on which it
is situated. The surviving spouse of a veteran eligible for the exemption set forth
in this article shall also qualify for this exemption so long as the death of the
veteran occurs on or after January 1, 2011, the surviving spouse does not remarry,
and the surviving spouse continues to occupy the real property as his principal place
of residence.
(Ord. No. O-17-10, § 1, 7-11-2017)
