Bill > SB0163

This bill amends the General Property Tax Act to modify the property tax exemption for the surviving spouse of a disabled veteran. The key provisions are: (1) the exemption is extended to the surviving spouse of a disabled veteran, as long as the surviving spouse does not remarry and the exemption applies to any property used and owned as a homestead by the surviving spouse, including property acquired after the decedent's death; (2) the definition of "disabled veteran" is clarified to include veterans who have been determined by the U.S. Department of Veterans Affairs to be permanently and totally disabled, receiving pecuniary assistance for specially adapted housing, or rated as individually unemployable; and (3) the bill is curative and intended to prevent any misinterpretation regarding the surviving spouse's claim for the property tax exemption.