The Veteran's Service Commission determines the eligibility and issues a certificate to all veterans that qualify for the Disabled Veteran Exemption. A disabled veteran as defined in statute means an individual that has been honorably discharged from membership in the armed forces of the United States or has received a discharge certificate from a branch of the armed forces of the United States for civilian service recognized pursuant to federal law as service in the armed forces of the United States and has been determined pursuant to federal law to have a permanent and total service connected disability. The property of a disabled veteran, including joint or community property of the veteran and the veteran's spouse, is exempt from property taxation if it is occupied by the disabled veteran as his principal place of residence or if the property is held in a grantor trust established under Sections 671 through 677 of the Internal Revenue Code, as those sections may be amended or renumbered, by a disabled veteran or the veteran's surviving spouse. Surviving spouses may qualify for the exemption by applying to the Veteran Service Commission. Those receiving the certificate from the Veteran Service Commission should present it to the Assessor's Office after January 1st but no later than 30 days after the mailing of the county assessor's notice of value.