HB 1581 Summary

• Provides complete ad valorem tax exemption on homestead property for unremarried surviving spouses of armed forces members (including National Guard and U.S. Reserves) who die in the line of duty while on active duty, inactive duty for training, or activated by gubernatorial order.

• Exemption applies to deaths occurring on or after January 1, 2017, with benefits claimed beginning in the 2017 calendar year.

• Applies the exemption provisions of Section 27-33-75 to these surviving spouses, making them eligible for full tax relief on their homestead property.

• Survives replace existing income-limited or age-based homestead exemptions with a complete exemption from all ad valorem taxes on homestead assessed value.

• Exemption does not affect or defeat any prior tax claims, assessments, or liens that accrued before the act's effective date.