Veterans with 100% service related disability status qualify for this credit. Veterans also qualify who have a permanent and total disability rating based on unemployability paid at the 100% disability rate. The veteran must own and occupy the property as a homestead. Persons in the military or nursing homes, who do not occupy the home, are also eligible. A surviving spouse of a disabled veteran receiving DIC payments qualify as well. The surviving spouse as a beneficiary of the estate, who received the credit may continue to receive the credit as long as the spouse resides in the qualified homestead and does not remarry. Claims must be filed on or before July 1st annually.