MO HB2089

Creates the "Missouri Disabled Veterans Homestead Exemption" providing property tax relief for veterans with service-connected disabilities on qualified residences with assessed values under $250,000, effective January 1, 2027

Establishes tiered annual exemptions: $2,500 for 30-49% disability rating, $5,000 for 50-69% disability rating, and 100% exemption for 70% or higher disability rating

Grants 100% property tax exemption to surviving spouses of veterans whose deaths were service-connected and who receive federal dependency and indemnity compensation

Allows exemption to transfer to a surviving spouse who maintains the residence and does not remarry, with portability to a new primary residence up to the previous exemption amount

Includes a six-year sunset provision requiring legislative reauthorization to continue