calendar year 2013 and subsequent years, All States will offer a full real estate tax exemption to any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent and total disability, and who occupies the real property as his/her primary place of residence. The surviving spouse of a veteran eligible for the exemption may also qualify.Disability Rating.A veteran is considered to have a 100 percent service-connected disability if:The veteran's disability is rated at 100%; or The veteran's service-connection is rated at less than 100%, but the veteran is paid at the 100% disability rate due to unemployability.n order to receive this exemption, a disabled veteran



