This bill aims to amend the definition of "disabled veteran taxpayer" within the West Virginia Property Tax Adjustment Act. The revised definition specifies that a "disabled veteran taxpayer" is a person honorably discharged from any branch of the armed services of the United States who has been rated as having a 90% or greater service-connected disability by the United States Department of Veterans Affairs or meets the eligibility requirements for individual unemployability due to a service-related injury sustained since September 11, 2001. This replaces the previous language that defined a disabled veteran taxpayer as someone considered at least ninety percent totally and permanently disabled solely due to service-connected disabilities by the Department of Veterans Affairs.

The bill does not introduce any new tax provisions or changes to the existing tax structure but focuses solely on clarifying the criteria for disabled veteran taxpayers. By updating the definition, the bill seeks to ensure that the eligibility for property tax adjustments is accurately aligned with current standards set by the Department of Veterans Affairs, thereby potentially expanding the benefits available to qualifying veterans.

Statutes affected:
Introduced Version: 11-13MM-2