This bill aims to amend the definition of "disabled veteran taxpayer" within the West Virginia Property Tax Adjustment Act. The current definition specifies that a disabled veteran taxpayer is a person who has been given an honorable discharge from the armed services and is considered at least 90 percent totally and permanently disabled due to service-connected disabilities by the United States Department of Veterans Affairs. The proposed amendment removes this specific language and replaces it with a broader definition, stating that a "disabled veteran taxpayer" is someone who has been rated as having a 90% or greater service-connected disability by the Department of Veterans Affairs or meets the eligibility requirements for individual unemployability due to a service-related injury sustained since September 11, 2001.

The bill does not introduce any other significant changes to the definitions of terms related to property tax, but it clarifies the criteria for disabled veteran taxpayers, potentially expanding the number of individuals who qualify for tax adjustments. This change is intended to ensure that more veterans who have been injured in service can benefit from property tax relief in West Virginia.

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