Bill > HB303

This bill, known as the Disabled Veterans Property Tax Relief Act, provides a mechanism for 100 percent disabled veterans to receive reimbursement of ad valorem (property) taxes paid prior to obtaining a homestead exemption. Specifically, local tax officials are required to reimburse such veterans for property taxes paid up to two years before the effective date of their disability determination, but only after the veteran submits documentation from the U.S. Department of Veterans Affairs proving their 100 percent permanent and total disability status. The reimbursement process includes submitting the veteran's name and spouse's name, along with official documentation showing the precise date of disability determination. To offset these reimbursements, local tax officials will deduct the reimbursed amount on a pro-rata basis from ad valorem tax collections for the state, county, and local subdivisions. The bill is set to take effect on June 1, 2025, providing a clear timeline for implementation and offering financial relief to severely disabled veterans who may have paid property taxes before qualifying for their exemption.

Budget and Finance

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