The bill amends the definition of "disabled veteran taxpayer" within the West Virginia Property Tax Adjustment Act. The updated definition specifies that a "disabled veteran taxpayer" is a person who has received an honorable discharge from any branch of the armed services of the United States and has been rated with a service-connected disability of 90 percent or greater by the United States Department of Veterans Affairs. Additionally, it includes those who meet the eligibility requirements for individual unemployability according to the Department of Veterans Affairs' disability ratings.

This legislative change aims to clarify the criteria for disabled veteran taxpayers, ensuring that those who qualify for property tax adjustments are accurately defined. The bill is set to take effect 90 days after its passage, which is on June 12, 2026.

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