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 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. § 801 and has applied
such assistance toward the acquisition of such dwelling house. The
same exemption shall 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.