Who is eligible for the full exemption provided under section 12-81(53)?

The full exemption provided under section 12-81(53) is specifically designed for certain groups of military personnel. This section recognizes the unique contributions and sacrifices made by those who serve in the military, and it grants full property tax exemptions to currently serving military personnel. This eligibility acknowledges that active-duty service often requires individuals to be away from their primary residences, potentially leading to additional financial burdens.

Veterans and retired military personnel may have other exemptions available to them under different provisions, but the specific language of section 12-81(53) is tailored to those who are actively serving. Reservists, while they may have served in the military, do not automatically qualify for this particular exemption without active duty status.

The focus of this statute is to support those currently serving, reinforcing the state's commitment to active military members by alleviating some of their financial responsibilities through property tax exemptions.