HB 5676 Summary

• Exempts real property owned and used as a homestead by surviving spouses of individuals who died from service-connected causes while on active duty in the United States Armed Forces from property tax collection, provided the surviving spouse has not remarried.

• Requires surviving spouses to file an affidavit with the local assessor showing required facts, property description, and official documentation from the U.S. Department of Veterans Affairs or appropriate federal agency certifying the death was service-connected and occurred during active duty.

• Requires filing during the period beginning with the tax day each year and ending at the final adjournment of the local board of review; county treasurer must cancel applicable taxes for eligible surviving spouses.

• Each local taxing unit bears the loss of its portion of taxes for which the exemption has been granted.

• Defines "homestead" and "tax day" by reference to existing provisions in the property tax act.