Bill > A456

Introduced Session

This bill revises current law regarding the property tax exemption provided to totally disabled, honorably-discharged veterans who incur a 100 percent service-related disability during their service in the United States Armed Forces. Proportional Property Tax Exemption Under current law, veterans who are not 100 percent totally and permanently disabled are not eligible to receive a proportional property tax exemption. This bill allows all honorably-discharged veterans who have a service-related disability rating resulting from their service in the United States Armed Forces, including those who receive a 100 percent disability determination, to receive a proportional property tax exemption in an amount equal to the degree of their service-connected, permanent disability, as determined by the United States Department of Veterans Affairs (VA). A veteran who was determined by the VA to be 100 percent totally and permanently disabled due to a service-related disability would continue to receive the full property tax exemption under the current exemption statute. Broadening of Eligibility The bill extends eligibility for the property tax exemption to veterans granted a disability rating due to mental illness. The bill broadens the eligibility criteria for the property tax exemption granted to surviving civil union partners and domestic partners of disabled veterans. The bill extends the property tax exemption to the surviving civil union partner or domestic partner of a disabled veteran until such time as the surviving partner enters into a new civil union, establishes a new domestic partnership, or remarries. The bill also allows the surviving civil union partner or domestic partner to receive the property tax exemption when a disability declaration is granted after the veteran's death. Under current law, only the surviving spouse of a veteran who at the time of death was entitled to the exemption is entitled to receive the same exemption. This bill provides that an eligible surviving spouse, surviving civil union partner, or surviving domestic partner of a deceased disabled veteran, after filing a proper claim with the municipal tax collector, shall be exempt from all property taxation in the succeeding year.

Committee Categories

Joe Danielsen (D)*,  Luanne Peterpaul (D)*, 

Introduced, Referred to Assembly Military and Veterans' Affairs Committee (on 01/09/2024)

Official Document