Any person, who is discharged from military service of the United States and who meets the veteran eligibility criteria established by RSA 21:50, and who owns a home which has been specially adapted by the Veterans Administration through an approved Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grant or owns a home that has been specially adapted and has been acquired using proceeds from the sale of such an SAH or SHA home, the person or person's surviving spouse, as defined in RSA 72:29, V, shall be exempt from all taxation on said homestead, provided that: I. The person: (a) Is 100 percent permanently and totally disabled as prescribed in 38 C.F.R. 3.340, total and permanent total ratings and unemployability; or (b) Is a double amputee of the upper or lower extremities or any combination thereof, or paraplegic, as the result of service connection; or (c) Has blindness of both eyes with visual acuity of 5/200 or less, as the result of service connection. II. Satisfactory proof of such service connection disability is furnished to the assessors.
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