The question arises as to whether a blind person, a disabled active duty service member, a disabled veteran or a surviving spouse is entitled to the full amount of the particular exemption when legal title is shared with other owners. Regardless of the differences between the types of tenancies, eligible property owners are entitled to the full amount of the particular exemption. This is true where the property is held as tenancy by the entireties, joint tenancy or tenancy in common. Although exemptions are to be strictly construed, they are not to be construed so strictly as to defeat the intention of the legislature. The General Assembly expressly intended to exempt 15,000 of the assessed value of a blind person's dwelling house and all taxes on the dwelling house of a disabled active duty service member, a 100% disabled veteran or surviving spouse. Accordingly, the full 15,000 exemption for blind persons and a 100% exemption for disabled active duty service members, disabled veterans and surviving spouses should be granted regardless of the type of ownership.