Bill > HB4444

This bill modifies the property tax exemption for disabled veterans by making several key changes to existing law. The bill allows disabled veterans and their surviving spouses to be exempt from property taxes on their homestead, with the exemption continuing for a surviving spouse who does not remarry. A disabled veteran is defined as someone who has been determined by the U.S. Department of Veterans Affairs to be permanently disabled due to military service, is receiving housing assistance for disability, or is rated as individually unemployable. To claim the exemption, veterans or their surviving spouses must file an application with the local assessing officer between January 1 and December 31 of the tax year. The bill introduces a new provision that property exempt under this section on or after December 31, 2025, will be subject to a specific tax under the disabled veteran's homestead specific tax act. The bill also clarifies proration methods for the exemption if the veteran does not own and use the property as a homestead for the entire tax year, such as calculating the exemption based on closing documents or the number of days the property is used as a homestead. The bill modifies some language around disability ratings and ownership definitions, and it is tied to the passage of House Bill 4443, meaning it will only take effect if that companion bill is also enacted.