AN ACT INCLUDING THE LAND ON WHICH A DWELLING SITS IN THE PROPERTY TAX EXEMPTION FOR VETERANS WITH A SERVICE-CONNECTED PERMANENT AND TOTAL DISABILITY RATING.

This bill (HB 5303) expands an existing property tax exemption for veterans by including the land beneath a home, not just the dwelling itself. It directly affects veterans with a service-connected permanent and total disability rating who currently qualify for the exemption. The key change amends state law to cover both the home and its surrounding land under the exemption, simplifying the coverage without altering eligibility criteria. The bill aims to provide broader tax relief for qualifying veterans' primary residences.