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2011 SESSION

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HB 1645 Real property tax; exemption for disabled veterans.

Introduced by: John M. O'Bannon, III | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Real property tax; exemption for disabled veterans. Codifies the constitutional amendment adopted by voters in November, 2010, that provides for a property tax exemption for veterans who have a 100 percent, service-related disability. The exemption would apply to the principal residence and the land, not exceeding one acre, upon which it is situated.  However, if the locality exempts more than one acre under its tax relief program for the elderly, then the real estate tax exemption for the disabled veteran would apply to the principal residence and the same number of acres as are exempt under the tax relief program for the elderly.  The constitutional amendment requires the General Assembly to enact the exemption in general law.


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