One Hundred Percent (100%) Disabled Veterans,

Surviving Spouses, and Legal Guardians Exemption.

(a)Real property owned and occupied as a residence by a person who is rated by the U.S. Department of Veterans Affairs (USDVA) as one hundred percent (100%) disabled or individually unemployable due to injuries received while on duty with the Armed Forces of the United States, surviving spouse, as defined in § 67101(e) of Chapter 67, Title 10 GCA, and legal guardian, as defined in § 67101(g) of Chapter 67, Title 10 GCA, is hereby exempted from all property taxes; provided:

(1)that the Veteran is determined by the USDVA to be one hundred percent (100%) disabled or individually unemployable due to military service-connected injuries;

(2)that the residential exemption shall be granted only as long as the Veteran claiming exemption remains one hundred percent (100%) disabled or individually unemployable, the surviving spouse is not remarried, and the legal guardian is lawfully vested with the power;

(3)that the exemption shall not be allowed on more than one

(1)residence for any one

(1)person;

(4)that a person living on the premises, a portion of which is used for commercial purposes, shall not be entitled to an exemption with respect to such portion, but shall be entitled to an exemption with respect to the portion used exclusively as a residence. This exemption shall not apply to any structure, including the land thereunder, which is used for commercial purposes.

(b)For the purposes of this Section, the word “residence” includes:

(1)the entire homestead when it is occupied by a qualified one hundred percent (100%) disabled or CH. 24 REAL PROPERTY TAX individually unemployable veteran, surviving spouse or legal guardian, as a residence;

(2)residences where the disabled veteran, surviving spouse or legal guardian owner sublets not more than one

(1)room to a tenant; or

(3)premises held under an agreement to purchase the same for a home, where the agreement has been duly entered into and recorded prior to January 1 of the preceding tax year for which the exemption is claimed, whereby the purchaser agrees to pay all taxes while purchasing the premises.