HARRY HUGHES, Governor

171

(B)  EXEMPTION.

EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, A
DWELLING HOUSE IS EXEMPT FROM PROPERTY TAX IF:

(1)  THE DWELLING HOUSE IS OWNED BY:

(I)  A DISABLED VETERAN; OR

(II)  A SURVIVING SPOUSE WHO MEETS THE
REQUIREMENTS OF SUBSECTION (C) OF THIS SECTION; AND

(2)  THE APPLICATION REQUIREMENTS OF SUBSECTION (D) OF
THIS SECTION ARE MET.

(C)  EXEMPTION FOR SURVIVING SPOUSE.

EXCEPT AS PROVIDED IN SUBSECTIONS (D) AND (E) OF THIS
SECTION, AFTER A DISABLED VETERAN DIES, THE SURVIVING SPOUSE
SHALL RECEIVE A PROPERTY TAX EXEMPTION:

(1)  FOR THE DWELLING HOUSE THAT WAS FORMERLY OWNED BY
THE DISABLED VETERAN, EQUAL TO THE DISABLED VETERAN'S EXEMPTION:

(I)  IF THE DWELLING HOUSE RECEIVED AN EXEMPTION
UNDER THIS SECTION BEFORE JULY 1, 1969; AND

(II)  IF THE SURVIVING SPOUSE OWNS AND RESIDES
IN THE DWELLING HOUSE;

(2)  FOR THE DWELLING HOUSE THAT WAS FORMERLY OWNED BY
THE DISABLED VETERAN, EQUAL TO THE DISABLED VETERAN'S EXEMPTION:

(I)  IF THE DWELLING HOUSE DID NOT RECEIVE AN
EXEMPTION UNDER THIS SECTION;

(II)  IF THE DISABLED VETERAN WAS DOMICILED IN
THE STATE AT DEATH; AND

(III)  IF THE SURVIVING SPOUSE OWNS AND RESIDES
IN THE DWELLING HOUSE; AND

(3)  FOR A DWELLING HOUSE SUBSEQUENTLY ACQUIRED BY THE
SURVIVING SPOUSE, EQUAL TO THE EXEMPTION FOR THE FORMER DWELLING
HOUSE WHEN THE DWELLING HOUSE OWNED BY THE SURVIVING SPOUSE WAS
TRANSFERRED BY THE SURVIVING SPOUSE:

(I)  IF THE SURVIVING SPOUSE OWNS AND RESIDES IN
THE SUBSEQUENTLY ACQUIRED DWELLING HOUSE; AND

(II)  IF THE SURVIVING SPOUSE HAS QUALIFIED
UNDER ITEMS (1) OR (2) OF THIS SUBSECTION.

(D)

APPLICATION FOR EXEMPTION.