Bills › 91st General Assembly
Relating to the disabled veteran homestead tax credit and including effective date and retroactive applicability provisions
Sponsored by Sen. Sandy Salmon (R)
Topics:TaxesVeterans & militaryProperty taxesTax credits & incentives
Where it is now
- Done: IntroducedJanuary 27, 2026
- Done: SubcommitteeJanuary 29, 2026
- Stopped: Senate committeeDied when the General Assembly ended
- Next: Passes the Senate
- Next: House committeeFunnel: by March 20, 2026
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary More disabled veterans and former National Guard members would qualify for a property tax credit on their homes. Instead of only helping those with a 100 percent disability rating, this law slowly expands the credit to include people with lower disability percentages over several years. The amount of tax credit a person receives would be based on their specific disability rating.1
Read the official explanation
15 provides a homestead credit to the owner of a homestead for the full amount of property tax levied if the owner is any of the following: (1) a veteran of any of the military forces of the United States who acquired the homestead under specified federal programs; (2) a veteran with a permanent service-connected disability rating of 100 percent or a permanent and total disability rating based on individual unemployability that is compensated at the 100 percent disability rate; (3) a former member of the national guard of any state who meets specified service requirements with a permanent service-connected disability rating of 100 percent or a permanent and total disability rating based on individual unemployability that is compensated at the 100 percent disability rate; or (4) an individual who is a surviving spouse or a child and who is receiving federal dependency and indemnity compensation. 15 that are phased in over a period of years based on the individual’s permanent service-connected disability rating. Under the bill, if the owner of a homestead does not meet the criteria under current law for a disabled veteran homestead tax credit, the amount of the credit allowed on the homestead is the greater of the amount of the regular homestead credit (an amount equal to the actual levy on the first $4,850 of actual value) or an amount equal to a percentage of the entire amount of the tax levied on the homestead that is equivalent to the owner’s service-connected disability rating percentage if the owner is either of the following: (1) a veteran with a permanent service-connected disability rating that is less than 100 percent but equal to or greater than the percentage applicable to the specific year of the phase in; or (2) a former member of the national guard of any state who meets specified service requirements with a permanent service-connected disability rating of less than 100 percent but equal to or greater than the percentage applicable to the specific year of the phase in. The bill takes effect upon enactment and applies retroactively to homestead credit claims filed on or after January 1, 2026, for credits allowed against property taxes due and payable in fiscal years beginning on or after July 1, 2027.
Senate subcommittee
Named January 29, 2026. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Family tree
Tried before
91st General Assembly
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in 2 earlier General Assemblies. None got through a chamber.
- HF 163 Relating to the disabled veteran homestead tax credit and including effective date and ret…90th General Assembly · Subcommittee recommends passage · same titleCleared committee
- HF 37 Relating to the disabled veteran homestead tax credit and including effective date and ret…90th General Assembly · Renumbered as HF 163 · same titleCleared committee
- HF 79 Relating to the disabled veteran homestead tax credit and including effective date and ret…90th General Assembly · In committee · nearly identicalCleared committee
- HF 2287 Relating to the disabled veteran homestead tax credit and including effective date and ret…89th General Assembly · Subcommittee recommends passage · same titleCleared committee
- HF 2107 Relating to the disabled veteran homestead tax credit and including effective date and ret…89th General Assembly · Renumbered as HF 2287 · nearly identicalCleared committee
- SF 2299 Relating to the disabled veteran homestead tax credit and the military service property ta…89th General Assembly · In committee · similarCleared committee
Similar bills this General Assembly
- HSB 231 Relating to the disabled veteran homestead tax credit and including effective date and ret…91st General Assembly · Subcommittee recommends passageVery similar
Matched by wording or an identical title.