Veterans with 100% service related disability status qualify for this
credit. Veterans also qualify who have a permanent and total disability
rating based on unemployability paid at the 100% disability rate. The
veteran must own and occupy the property as a homestead. Persons in the
military or nursing homes, who do not occupy the home, are also
eligible. A surviving spouse of a disabled veteran receiving DIC
payments qualify as well. The surviving spouse as a beneficiary of the
estate, who received the credit may continue to receive the credit as
long as the spouse resides in the qualified homestead and does not
remarry. Claims must be filed on or before July 1st annually.