Active duty service personnel first became eligible for an exemption based on service in Operation Desert Shield/Desert Storm, while that campaign was ongoing. Individuals who received an exemption based on receipt of an Armed Forces Expeditionary Medal for service in Operation Desert Shield/Desert Storm continue to be eligible even though they do not meet the 90-day service requirement.
A person must serve in a combat or combat support role for the duration of any campaign lasting less than 90 days in order to qualify for a property tax exemption. An Armed Forces Expeditionary Medal is awarded to such individuals.
Pursuant to Code 12-86, by midnight on December 31, 1947 is the World War II termination date for purposes of granting a property tax exemption.