HB0068

Expands the veteran's property tax exemption to provide a full exemption on primary residences for veterans certified with permanent and total service-connected disability.

• Establishes eligibility for an expanded exemption for veterans certified as having a permanent and total service-connected disability of 100% or as being totally and permanently disabled as defined by department rule. (W.S. 39-13-105(a)(vii))
• Provides that eligible veterans with permanent and total disability receive a full exemption on the assessed value of their primary residence, including up to 10 acres of associated land, rather than the standard $6,000 annual exemption. (W.S. 39-13-105(n))
• Allows surviving spouses of disabled veterans to retain the full exemption if they have not remarried and the property remains their primary residence. (W.S. 39-13-105(n))
• Permits veterans or surviving spouses who decline the full exemption to remain eligible for the standard $6,000 annual exemption for disabled veterans. (W.S. 39-13-105(b), W.S. 39-13-105(n))

Effective: January 1, 2027

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