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 honorably discharged from the armed services and is considered at least 90 percent totally and permanently disabled due solely to service-connected disabilities by the United States Department of Veterans Affairs. The proposed amendment will replace this language, clarifying 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.

The bill does not introduce any other significant changes to the definitions of terms used in the article, but it emphasizes the importance of accurately defining who qualifies as a disabled veteran taxpayer for the purposes of property tax adjustments. By updating this definition, the bill seeks to ensure that more veterans who meet the specified criteria can benefit from the tax provisions intended for disabled veterans.

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