HB 4851 Summary

• Expands the definition of "qualified error" under property tax law to include issues beyond the control of disabled veterans or their unremarried surviving spouses that cause denial of exemptions under section 7b.

• Defines "issues beyond the control" as errors made by local tax collecting units in processing timely filed exemption affidavits or delays by the U.S. Department of Veterans Affairs in determining permanent and total disability at the 100% rate.

• Allows corrections for disabled veteran exemption denials to be made through the board of review process under section 53b, enabling veterans to obtain rebates and corrected records.

• Effective date: October 15, 2020 (immediate effect).