To be eligible for the Veterans Exemption, you must meet all veteran status, residency, and ownership requirements.
You must be one of the following:
- A veteran who served during a Qualified Service period of war or conflict
- The spouse or registered domestic partner of a qualified veteran
- The unremarried surviving spouse of a deceased qualified veteran
- The parent of a qualified veteran who died in the line of duty (Gold Star parent)
Qualified Service Periods
The veteran must have served during one of these periods of war or conflict:
- Persian Gulf Conflict (August 2, 1990 to Present), including the wars in Iraq and Afghanistan
- Vietnam War (December 22, 1961 to May 7, 1975)
- Korean War (June 27, 1950 to January 31, 1955)
- World War II (December 7, 1941 to December 31, 1946)
- World War I (April 6, 1917 to November 11, 1918)
- Mexican Border Period (May 9, 1916 to April 5, 1917)
The property must be your primary residence. A primary residence is the dwelling unit in which the owner actually resides and maintains a continuous and physical presence. This means you must live there most of the year and it must be the address where you are registered to vote.
You are not eligible for the Veterans Exemption if your property is controlled by:
- Redevelopment Company
- Limited-Profit Housing Company
- Limited Dividend Housing Company
- Housing Development Fund Company
The property must be owned by a veteran, the spouse of a veteran, or the unremarried surviving spouse of a veteran. If the property is a life estate or owned by a trust, you must provide additional documentation with your application.
Life Estates, Trusts, and LLCs
If you hold a life estate in the property, only the person with the life estate is the owner for Veterans Exemption eligibility purposes. If within the body of the most recent deed says, "Retained life estate," the person retaining the life estate can apply and receive the exemption if they meet the eligibility requirements.
A trust is an arrangement that allows an individual or group to manage a property and financial assets. A beneficiary or trustee is the person designated as the recipient of funds or property. If the property is owned by a trust, only the qualifying beneficiary (trustee) can apply for the exemption. The beneficiary should submit a copy of the trust with the application. The name of the beneficiary/trustee will be found within the trust documents which should specifically state who has the right to live on the property.
A Limited Liability Company (LLC) is a business, regardless of the number of owners or their relationship to each other. Property owned by LLCs and other businesses are not eligible for personal exemptions or abatements.