Synopsis As Introduced Amends the Property Tax Code and the Mobile Home Local Services Tax Act. Provides that the disabled veterans' exemption also applies to housing that is donated or improved by a charitable organization if the veteran was eligible to receive federal funds for the purchase or construction of Specially Adapted Housing. Effective immediately.
Replaces everything after the enacting clause. Reinserts the provisions of the introduced bill with changes. Provides that the disabled veterans exemption for specially adapted housing applies to property with an assessed value of up to $100,000 (currently, $70,000). In a provision of the introduced bill extending that exemption to housing and adaptations donated by a charitable organization, adds a requirement that the home must be inspected and certified by a licensed home inspector to be in compliance with applicable standards set forth in U.S. Department of Veterans Affairs, Veterans Benefits Administration Pamphlet 26-13 Handbook for Design of Specially Adapted Housing. Removes a provision from the introduced bill providing that the exemption for housing and adaptations donated by a charitable organization applies regardless of whether or not the veteran applied for and received federal funds. Further amends the Property Tax Code to provide that the disabled veterans standard homestead exemption applies even if the veteran did not qualify for or obtain the exemption before death if the veteran was killed in the line of duty. Effective immediately.