Ad valorem taxes, reimbursement of taxes for 100 percent disabled veteran to date of determination

HB 303 would provide property tax reimbursement to Alabama veterans rated 100% permanently and totally disabled by the U.S. Department of Veterans Affairs. It allows these veterans to receive refunds for ad valorem (property) taxes paid for up to two years prior to their disability determination date, upon applying for homestead exemption. To qualify, veterans must submit VA documentation showing their disability status and effective date. Local tax officials would process reimbursements by deducting the amount from property tax collections on behalf of state, county, and local governments. The bill, pending committee review as of February 18, 2025, would take effect June 1, 2025, if enacted.