To the extent that a A dwelling or part thereof of a dwelling designed as5 provided in § 10-4-24.9 that is owned and occupied for the full calendar year in which a tax is6 to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower7 extremities, or the unremarried widow or widower of such a veteran, the same shall be the veteran is exempt from taxation. Notwithstanding any other provision of law, if the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the 100 copies were printed on recycled paper by the South DakotaLegislative Research Council at a cost of $.167 per page.v Insertions into existing statutes are indicated by underscores.Deletions from existing statutes are indicated by overstrikes. - 2 -HB 1081 veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling.4