DE HB30

Removes the 3-year state residency requirement for disabled veterans to qualify for the property tax credit under § 1917 of Title 14.

Allows a full tax credit against school property tax liability for veterans receiving 100% disability compensation from the U.S. Department of Veterans Affairs for service-connected permanent and total disability or a 100% disability rating.

Requires the property to be owned and occupied as a principal residence by the qualified veteran.

Maintains that seasonal or temporary residence does not establish domicile, and absence from the state for 12 months is prima facie evidence of abandonment of domicile.

Requires the claimant to prove they meet the definition of "qualified person" and mandates application of the credit by the receiver of taxes and county treasurer.