The unmarried surviving spouse of a disabled veteran is entitled to receive the property tax exemption on any subsequently acquired property in an amount equal to the exemption allowed on the preceding dwelling house. Local Assessment Offices should check the martial status of surviving spouses once every three years during the review for triennial assessment purposes.
A surviving spouse who remarries but later obtains a divorce is no longer entitled to again receive the exemption. However, there is the rare case where the exemption can be reinstated when the surviving spouse obtains an annulment thereby making the subsequent marriage void ab initio.
A surviving spouse of a blind person may only retain that exemption if the property was the dwelling house of the blind person and had received the exemption prior to his or her death.
|