HB2213 Summary

• Expands the property tax homestead exemption for veterans with disabilities to carry over to surviving spouses under new conditions based on taxable year.

• For taxable years 2015-2018, surviving spouses of veterans killed in the line of duty become eligible for the exemption, even if the veteran did not previously obtain it.

• For taxable year 2019 and thereafter, surviving spouses can claim the exemption if the veteran would have qualified in the current taxable year had they survived, regardless of whether they previously obtained the exemption.

• Surviving spouses must hold legal or beneficial title to the homestead, permanently reside there, and not remarry to maintain the exemption; if they sell the property, they may transfer the exemption to a new primary residence.

• Exemption amounts depend on disability rating: $2,500 for 30-49% disability, $5,000 for 50-69% disability, or full property tax exemption for 70% or higher disability rating.