PENNSYLVANIA, June 25 - component or National Guard, and received a discharge from

service under conditions other than dishonorable, shall be

exempt from the payment of all real property taxes upon the

residence occupied by the said citizens and residents of this

Commonwealth imposed by the Commonwealth of Pennsylvania or any

of its political subdivisions if, as a result of military

service, they are blind, paraplegic or double or quadruple

amputees or have a service-connected disability declared, rated

or compensated by the United States [Veterans Administration]

Department of Veterans Affairs or its successor to be [a total

or] 100% [permanent disability] permanent and totally disabled,

and if the State Veterans' Commission determines that such

persons are in need of the tax exemptions [granted herein.]

based on the economic circumstances that exist at the member's

place of residence. The exemption shall apply to the primary

residence even if the eligible veteran resides at a long-term

care facility until the eligible veteran no longer retains

ownership of the residence. Compensation received by the member

for an injury due to service as indicated in this section may

not be considered by the State Veterans' Commission. This

exemption shall be extended to the unmarried surviving spouse

upon the death of an eligible veteran and to the surviving

spouse of a member of the armed forces of the United States,

including a reserve component or National Guard, who was killed

in action and died as a result of injuries received while in

active service in a written finding, provided that the State

Veterans' Commission determines that such person is in need of

the exemption.

(d) The unmarried surviving spouse upon the death of an

eligible veteran or whose spouse was killed in the line of duty,

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