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HB1193

Property Tax Refunds for Disabled Veterans and Surviving Spouses

Last scannedAug 25, 2026, 3:29 AM

In one sentence

This law allows disabled veterans and their surviving spouses to get property tax refunds if they missed application deadlines, especially when waiting on a disability rating from the VA.

Allows county boards of commissioners to recalculate taxes for eligible veterans who miss application deadlines.
Requires a refund or abatement of taxes for veterans missing the deadline due to a pending permanent and total disability claim, going back up to four years from the effective date of that claim.
Permits surviving spouses of disabled veterans to receive refunds if they missed the deadline but meet all other eligibility rules.
Limits tax refunds for surviving spouses who miss deadlines to amounts accumulated over no more than the previous four years.
Adds a new reason in state law allowing tax abatement when someone qualifies for an exemption under specific veteran sections but fails to apply on time.

Veterans rated as permanently and totally disabled from service-connected injuries who own their homes.
Surviving spouses of veterans with permanent total disability ratings or those receiving dependency compensation due to a veteran's death.
County boards of commissioners responsible for reviewing petitions and issuing refunds.

Refunds are limited to taxes accumulated over the previous four years.
The official text does not specify an effective date for when these changes begin.
Tax refunds cannot be issued if the property has already been sold due to unpaid taxes while a tax certificate is outstanding.

Plain language

Abate: To cancel, reduce, or stop the collection of taxes that were charged in error.
Service-connected disability: An injury or illness caused by military service that qualifies a veteran for benefits under this law.
Dependency and indemnity compensation: Money paid to surviving spouses of veterans who died from service-related causes, making them eligible for tax exemptions.

Official record

Source attached

modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

Official activity