HB 1759 Summary

• Extends the homestead exemption from ad valorem taxes to unremarried surviving spouses of homeowners who are totally disabled, allowing them to claim the same exemptions as the original disabled homeowner.

• Qualifies unremarried surviving spouses of disabled homeowners for an exemption from all ad valorem taxes on up to $7,500 of assessed homestead property value, or full exemption if the original owner qualified under specific age/disability provisions.

• Defines total disability eligibility through service-connected veteran status, federal Social Security Act classification, Railroad Retirement Act benefits, qualified retirement plan classification, or Department of Revenue determination.

• Exempts qualifying homeowners and surviving spouses from forest acreage taxes under Section 49-19-115 on property included in the homestead.

• Effective July 1, 2024, with no effect on tax claims, assessments, or liens accrued before the effective date.