Pursuant to Public Act 82-318 of the Connecticut General Statutes, any 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 provisions of Section 801 or Title
38 of the United States Code 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.