To qualify for the Disabled Veteran Exemption program, the applicant must meet the following conditions:
The applicant must have a disability rating of 50% or more granted by the United States Department of Veterans Affairs.
The applicant must own and occupy the real property as their primary residence and permanent place of abode.
The applicant must qualify for a permanent fund dividend for the current assessment year. If the applicant did not apply for a permanent fund dividend, the individual must have met the requirements to be eligible for a permanent fund dividend had he or she applied.
A disability rating letter from the Department of Veterans Affairs must be submitted annually with the exemption application.
Veterans with a permanent disability determination are only required to submit a disability rating letter with their initial application.
Widows and widowers of qualified disabled veterans must meet the following conditions to continue to receive the exemption:
The widow/widower must be 60 years old at the time of the decedent's death.
The widow/widower must maintain as their primary residence and permanent place of abode the same place of residence in which the decedent claimed exemption.
The widow/widower must fill out an application in their name, provide two forms of picture identification and the decedent's death certificate to remain eligible for the exemption.
The exemption must be applied for annually. Applications are mailed to qualified applicants each year and must be returned to the Assessing Department by January 15 of each tax year.