Veteran widows and widowers

From the 2024 DOR Tax Exemption Study

84.39.010 - Veteran widows and widowers Description Widows or widowers of a veteran qualify for a property tax exemption, in the form of a grant, if they: - Meet all requirements under the senior citizens exemption program, other than the income limits. - Are 62 or older by December 31 of the exemption claim year or retired due to physical disability and the veteran: - Died from a service-related disability. - Was 100% disabled by the U.S. Veterans Administration for at least the last 10 years prior to the veteran’s death. - Was a prisoner of war and rated 100% disabled for at least one year prior to the veteran’s death, or died while on active duty or in active military status. In addition, the widow or widower of a veteran must not have remarried or have a combined disposable income of more than $40,000. The grant equals the amount of regular and special property tax levies imposed on the difference between the value of the residence that is eligible under the senior citizens exemption program and the following: - If disposable income is less than $30,000, the first $100,000 of residential value. - If disposable income is between $30,000 and $35,000, the first $75,000 of resident