The municipal assessing officials shall grant the following property tax credits, exemptions, and deferrals to entitled applicants:

1. (a) Standard veterans’ tax credit pursuant to Rev 403 unless, alternatively, the municipality adopts the optional veterans’ tax credit;
2. (b) Standard service-connected total and permanent disability tax credit pursuant to Rev 406 unless, alternatively, the municipality adopts the optional service-connected total and permanent disability tax credit;
3. (c) Standard surviving spouse tax credit pursuant to Rev 407 unless, alternatively, the municipality adopts the optional surviving spouse tax credit;
4. (d) Certain disabled veterans’ exemption pursuant to Rev 408;
5. (e) Elderly exemption pursuant to Rev 409;
6. (f) Exemption for improvements to assist persons with disabilities pursuant to Rev 410;
7. (g) Exemption for the blind pursuant to Rev 414; and
8. (h) Tax deferral for elderly and disabled pursuant to Rev 418.

Source. #2080, eff 7-5-82; ss by #2821, eff 8-17-84, EXPIRED: 8-17-90 New. #5911, eff 10-14-94; ss and moved by #7410, eff 11-23-00 (from Rev 402.02); (See Revision Note at chapter heading for Rev 400) #9309, eff 10-30-08; ss by #12027, eff 10-28-16; ss by #13943-B, eff 4-27-24