"exempt" in the verb sense
1. exempt, relieve, free
grant relief or an exemption from a rule or requirement to
"She exempted me from the exam"
2. excuse, relieve, let off, exempt
grant exemption or release to
"Please excuse me from this class"
"exempt" in the adjective sense
1. exempt
of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject
"a beauty somehow exempt from the aging process"
"exempt from jury duty"
"only the very poorest citizens should be exempt from income taxes"
2. nontaxable, exempt
of goods or funds) not subject to taxation
"the funds of nonprofit organizations are nontaxable"
"income exempt from taxation"
Source: WordNet® (An amazing lexical database of English)
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