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

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

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

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

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

For the purposes of this section, the word"home" includes the entire homestead when it is occupied by aqualified totally disabled veteran as a home; houses where the disabled veteranowner sublets not more than one room to a tenant; and premises held under anagreement to purchase the same for a home, where the agreement has been dulyentered into and recorded prior to January 1 preceding the tax year forwhich exemption is claimed, whereby the purchaser agrees to pay all taxes whilepurchasing 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; amL 1967, c 255, §§8, 32, 46; HRS §246-29; am L 1969, c 170, §13; am L 1975, c157, §12]