Senate Bill No. 136 - Veterans' Property Tax Deductions

• Allows a deceased veteran's surviving spouse to claim a veteran's property tax deduction if the deceased veteran met the eligibility requirements at the time of death and the spouse owns the property when filing the deduction statement.

• Permits surviving spouses to claim the deduction regardless of whether the property was owned by the deceased veteran or the surviving spouse before the veteran's death.

• Requires surviving spouses to provide documentation proving the deceased veteran satisfied the military service, discharge, and disability requirements at the time of death.

• Entitles surviving spouses who were denied the deduction for the March 1, 2012, or March 1, 2013 assessment dates to file for the deduction before September 1, 2013, and receive a refund of property taxes paid on the denied amount within 30 days.

• Applies to assessment dates after December 31, 2011, and declares an emergency for the bill's implementation.