Under existing law, the homesteads of residents of this state who are over 65 years of age or who are retired due to permanent and total disability, including a resident drawing a pension or annuity from the armed services as being permanently and totally disabled, are exempt from all state ad valorem taxes. This bill would authorize a 100 percent disabled veteran to be reimbursed for ad valorem taxes paid back to the effective date of the disability determination date, not to exceed a maximum of two years.

Statutes affected:
Introduced: 40-9-19, 40-9-21