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AR HB1824

Bill

Status

Failed

5/1/2017

Primary Sponsor

Jeff Williams

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Origin

House of Representatives

91st General Assembly (2017 Regular)

AI Summary

  • Removes the requirement that service-connected 100% total disability be permanent to qualify for the property tax exemption, allowing veterans with non-permanent 100% total disability ratings to claim exemptions on homestead and personal property.

  • Exempts disabled veterans from all state taxes on homestead and personal property if they receive special monthly compensation from the Department of Veterans Affairs for limb loss, total blindness, or service-connected 100% total disability.

  • Requires disabled veterans with permanent 100% total disability, limb loss, or total blindness to submit verification from the Department of Veterans Affairs only one (1) time to establish eligibility for the exemption.

  • Requires disabled veterans with non-permanent 100% total disability to submit verification from the Department of Veterans Affairs annually to establish and maintain exemption eligibility.

  • Effective for assessment years beginning on or after January 1, 2017.

Legislative Description

To Allow A Property Tax Exemption For Disabled Veterans With A One Hundred Percent (100%) Total Disability That May Not Be Permanent; And To Clarify The Requirements For Establishing Eligibility For The Exemption.

Last Action

Died in House Committee at Sine Die Adjournment

5/1/2017

Committee Referrals

Revenue and Taxation3/2/2017

Full Bill Text

No bill text available