AL HB303

Authorizes local tax officials to reimburse 100 percent disabled veterans for ad valorem taxes paid on their homestead, retroactive to the effective date of disability determination but not exceeding two years.

Requires veterans applying for initial homestead exemption under Sections 40-9-19 or 40-9-21 to submit the veteran's name, spouse name (if any), and documentation from the U.S. Department of Veterans Affairs proving 100 percent permanent and total disability with the disability determination date.

Requires local tax officials to deduct reimbursed amounts on a pro rata millage basis from ad valorem taxes collected for the state, county, and subdivisions that received any portion of the taxes being reimbursed.

Becomes effective June 1, 2025.