[Adopted 6-30-2018 by Ord. No. 2018-8]
As used in this article, the following terms shall have the
meanings indicated.
Any person whose son or daughter has died as a result of
their service with the Armed Forces of the United States of America,
providing the death was determined to be in the line of duty.
The unmarried widow or widower of any person who has died
as a result of their service with the Armed Forces of the United States
of America, providing the death was determined to be in the line of
duty.
A veteran who, during active service in the Armed Forces
of the United States, was forcibly detained or interned in the line
of duty by an enemy government or its agents or a hostile force, or
who, while serving during peacetime, was forcibly detained or interned
by a foreign government or its agents if the circumstances of the
detainment or internment were comparable to wartime detainment or
internment.
A Veteran who is determined by the Veterans Administration
of the United States of America to be one hundred-percent disabled
through service-connected injuries and who presents to the assessor
a certificate from the Veterans Administration that the person is
one hundred-percent disabled, which certificate remains effectual
so long as the one hundred-percent disability continues.
A resident, as defined in § 169-7, who is a veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged, or who, if not discharged, has served honorably.
[Amended 4-1-2019 by Ord.
No. 2019-9; 2-1-2021 by Ord. No. 2020-25]
A.
The Assessor shall exempt that portion of the ratable real or personal property of a resident, as defined in § 169-7, which will result in a reduction in taxes of the lesser of:
(1)
The entire tax; or
(2)
The applicable credit amount(s) set forth below:
(a)
For each veteran or the unmarried surviving spouse of such veteran:
$341.56;
(b)
For each totally disabled veteran or the unmarried surviving
spouse of such totally disabled veteran: $341.56;
(c)
For each prisoner of war or the unmarried surviving spouse of
such prisoner of war: $5,175.23;
B.
The exemptions set forth in this section shall be granted in addition
to any other exemption to which a resident is entitled under this
chapter.
C.
With respect to any jointly owned ratable property, the amount of
the exemptions provided in this section shall with respect to such
property be multiplied by the number of residents qualifying for the
exemptions set forth in this section.
