This bill amends the property tax exemption laws for disabled veterans by expanding eligibility criteria to include those who own homes that have been specially adapted to meet their disabilities. Specifically, it allows exemptions for veterans who own homes modified through the Veterans Administration's Special Adapted Housing (SAH) or Special Home Adaptation (SHA) grants, as well as those who have acquired homes using proceeds from the sale of such adapted homes. Additionally, the bill introduces provisions for homes that are compliant with the Americans with Disabilities Act (ADA) and have been modified through the VA Hospital system.

The legal language changes include the insertion of new criteria for property tax exemptions, specifically mentioning homes that are ADA compliant and modified through the VA Hospital system. The introductory paragraph of RSA 72:36-a is amended to reflect these changes, while no deletions from the current law are specified in the text provided. The bill is set to take effect 60 days after its passage.