HB 5725 Summary

• Changes disabled veteran homestead property tax exemption affidavit filing deadline from "during the period beginning with the tax day for each year and ending at the time of the final adjournment of the local board of review" to a fixed period of January 1 through December 1 each year.

• Requires supervisors or assessing officers to review filed affidavits within 5 days for facial defects and notify property owners of any defects, with corrected affidavits due within 10 days or by final board of review adjournment, whichever is sooner.

• Establishes that eligibility determinations for the exemption shall be made by the local board of review at its March, July, or December meeting.

• Clarifies that if a disabled veteran dies, the exemption remains available to an unremarried surviving spouse who must comply with affidavit requirements and indicate their status as the veteran's surviving spouse.

• Updates references to the "United States Department of Veterans Affairs" (formerly "department of veterans affairs" or "veterans' administration") in the definition of disabled veteran.