Relates to real property tax exemptions for disabled veterans

This bill allows local governments (counties, cities, towns, villages, or school districts) to grant a 100% exemption from real property taxes to veterans who served in combat and are 100% permanently disabled due to military service, or to their unmarried surviving spouses. It directly affects eligible disabled veterans and their surviving spouses by potentially eliminating their property tax burden. The key provision lets localities choose to provide this full exemption, overriding any existing local limits on property tax exemptions. The exemption applies to property tax assessments starting January 1, 2025.