Pursuant to Title 38 of the United States Code, the dwelling
house and the lot whereupon the same is erected, belonging to or held
in trust for any citizen and resident of this state, occupied as his
domicile shall be fully exempt from local property taxation if he/she
is a veteran who served in the Army, Navy, Marine Corps, Coast Guard
or Air Force of the United States and has received financial assistance
for specially adapted housing under the provisions of 38 U.S.C. § 2101
and has applied such assistance toward the acquisition of such dwelling
house. The same exemption may also be allowed on such housing units
owned by the unremarried surviving spouse of such veteran, or by such
veteran and spouse while occupying such premises as a residence.