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

Added a new eligibility category for surviving spouses of veterans who received dependency and indemnity compensation due to service-connected death, expanding the group of people who can claim property tax exemptions.

Extended the refund period for veterans and surviving spouses who miss application deadlines from 'previous four years' to allow refunds for taxes accumulated over a period not exceeding the previous four years, providing more flexibility for late applications.

Added language clarifying that surviving spouses lose their exemption if they remarry, which was not explicitly stated in the previous version.

Added a new provision to § 10-18-1 allowing tax abatements or refunds when property tax exemptions under § 10-4-40 or 10-4-41 are missed due to application deadline failures, creating a formal mechanism for correcting these errors.

Added eligibility for surviving spouses of veterans who were permanently and totally disabled from service-connected disabilities to receive property tax exemptions.

Added eligibility for surviving spouses of veterans who died from service-connected disabilities and receive dependency and indemnity compensation from the VA to receive property tax exemptions.

Modified Section 10-4-41 to include surviving spouses as eligible recipients of property tax exemptions alongside the existing disabled veteran provisions.

Added new subsection (7) to Section 10-18-1 allowing abatement or refund of taxes for persons who qualify for property tax exemptions under the amended sections but failed to meet application deadlines.