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Own As Of July 1 -Applicant must own the property as of July 1.
Domicile As Of July 1 - Property must be applicant’s domicile as of July 1.
Income Requirements - None
Documentation Requirements - Death certificate of spouse.
Miscellaneous - (A) Applicant must be a surviving spouse of a soldier/sailor who lost their life at the island of Quemoy and Matsu. (B) Once an exemption has been granted for the above, documentation is not required for subsequent allowances of the exemption (renewals). (C) Applicant must remain unmarried as of July 1.
Multiple Owners - If there are multiple owners of the property and one files for an exemption, the applicant will still receive the total exemption amount provided they meet all other requirements.
Property In Trust - When a property is held in trust with multiple trustees only the applicant, not the co-trustees, must meet the requirements for the exemption. In addition such applicant upon qualifying is eligible for the full exemption amount. The applicant MUST be both trustee and a beneficiary to qualify for the exemption.
EXEMPTION AMOUNT IS $400 PER YEAR
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