This Act fully exempts property taxes for disabled veterans with a 100% VA rated service-connected, permanent and total disability or disabled veterans who are receiving 100% disability compensation due to individual unemployability. The 100% rating and disability compensation is determined by the United States Department of Veterans Affairs. The disabled veteran must be legally domiciled in the State for 3 consecutive years and own and occupy the real property as his or her primary place of residence to qualify for the exemption. This exemption only applies to the county portion of property taxes and not school taxes.