§246-29  Homes of totally disabled veterans. 
Real property owned and occupied as a home by any person who is totally
disabled due to injuries received while on duty with the armed forces of the
United States, or owned by any such person together with his or her spouse and
occupied by either or both spouses as a home, or owned and occupied by a widow
or widower of such totally disabled veteran who shall remain unmarried and who
shall continue to own and occupy the premises as a home, is hereby exempted from
all property taxes, other than special assessments, provided:



(1)  That such total disability was incurred while on
duty as a member of the armed forces of the United States, and that the
department of taxation may require proof of total disability;



(2)  That the home exemption shall be granted only as
long as the veteran claiming exemption remains totally disabled;



(3)  That the exemption shall not be allowed on more
than one house for any one person;



(4)  That a person living on premises, a portion of
which is used for commercial purposes, shall not be entitled to an exemption
with respect to such portion, but shall be entitled to an exemption with
respect to the portion used exclusively as a home; provided that this exemption
shall not apply to any structure, including the land thereunder, which is used
for commercial purposes.



For the purposes of this section, the word
"home" includes the entire homestead when it is occupied by a
qualified totally disabled veteran as a home; houses where the disabled veteran
owner sublets not more than one room to a tenant; and premises held under an
agreement to purchase the same for a home, where the agreement has been duly
entered into and recorded prior to January 1 preceding the tax year for
which exemption is claimed, whereby the purchaser agrees to pay all taxes while
purchasing the premises. [L 1949, c 189, §1; am L 1953, c 141, §1 and c 145,
§2; RL 1955, §128-15; am L Sp 1959 1st, c 28, §9; am L Sp 1959 2d, c 1, §16; am
L 1967, c 255, §§8, 32, 46; HRS §246-29; am L 1969, c 170, §13; am L 1975, c
157, §12]