PENNSYLVANIA, September 12 - 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 by the United States

Veterans Administration or its successor to be a total or 100%

permanent disability, and if the State Veterans' Commission

determines that such persons are in need of the tax exemptions

granted herein. This exemption shall be extended to the

unmarried surviving spouse upon the death of an eligible veteran

provided that the State Veterans' Commission determines that

such person is in need of the exemption.] A veteran of the armed

forces of the United States, including a reserve component or

the National Guard, with a service-connected disability who has

been discharged or released from service under conditions other

than dishonorable shall be exempt from the payment of real

property taxes imposed by the Commonwealth or any of its

political subdivisions on the primary residence occupied by the

veteran as follows:

(1) If the veteran has been rated by the United States

Department of Veterans Affairs or its successor as not less than

50% disabled up to 100% disabled, the veteran shall be exempt

from the payment of a portion of real property taxes equivalent

to the disability rating of the veteran.

(2) A veteran who is compensated at the 100% disability rate

through a Federal program that provides compensation to veterans

who are unable to work due to a service-connected disability and

the unmarried surviving spouse of a service member who died in

the line of duty, was taken as a prisoner of war or was declared

missing in action shall be exempt from the payment of all real

property taxes.

(3) The exemption under this subsection shall apply to the

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