2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 5 - Property Taxes
Part 7 - Classification and AssessmentTax Relief
67-5-704 - Disabled veteran's residence.

67-5-704. Disabled veteran's residence.

(a)  (1)  There shall be paid from the general funds of the state to certain disabled veterans the amount necessary to pay or reimburse such taxpayers for all or part of the local property taxes paid for a given tax year on that property that the disabled veteran owned and used as the disabled veteran's residence as provided in this section.

     (2)  Such reimbursement shall be paid on the first one hundred seventy-five thousand dollars ($175,000) of the full market value of such property.

     (3)  In determining the amount of relief to a taxpayer, the effective assessed value on the first one hundred seventy-five thousand dollars ($175,000) of full market value shall be multiplied by a tax rate that has been adjusted to reflect the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization.

     (4)  The effective assessed value shall be determined by multiplying the full market value of the property up to one hundred seventy-five thousand dollars ($175,000) by twenty-five percent (25%).

     (5)  The full market value of the property shall be determined by adjusting the appraised value of the property as shown on the records of the assessor of property by a factor that reflects the relationship between appraised value and market value in that jurisdiction, as determined by the state board of equalization.

(b)  For the purposes of this section, a “disabled veteran” means a person who has served in the armed forces of the United States, and who has:

     (1)  Acquired in connection with such service a disability from paraplegia or permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain, or from legal blindness, or from loss or loss of use of two (2) or more limbs from any service-connected cause;

     (2)  Acquired one hundred percent (100%) permanent total disability, as determined by the United States veterans' administration, and such disability resulting from having served as a prisoner of war; or

     (3)  Acquired service-connected permanent and total disability or disabilities, as determined by the United States department of veterans' affairs.

(c)  Under no conditions shall property tax relief extend to any person who was dishonorably discharged from any of the armed services.

(d)  The determination of the United States veterans' administration concerning the disability status of a veteran shall be conclusive for purposes of this section.

(e)  Property tax relief shall also be extended to the surviving spouse of a disabled veteran who, at the time of the disabled veteran's death, was eligible for disabled veterans' property tax relief, as long as the surviving spouse:

     (1)  Does not remarry;

     (2)  Solely or jointly owns the property for which tax relief is claimed; and

     (3)  Uses the property for which tax relief is claimed exclusively as a home.

(f)  Property tax relief shall also be extended to the surviving spouse of a veteran whose death results from a service-connected, combat-related cause, as determined by the United States veterans' administration; provided, that:

     (1)  The surviving spouse does not remarry; and

     (2)  The property for which tax relief is claimed is owned by and used exclusively by the surviving spouse as a home.

(g)  The refund provided by this section shall be in lieu of any payment under § 67-5-702 or § 67-5-703.

[Acts 1973, ch. 226, § 6; 1976, ch. 829, § 1; 1979, ch. 281, § 1; T.C.A., § 67-647; Acts 1980, ch. 690, § 1; 1981, ch. 328, § 1; 1983, ch. 127, § 5; T.C.A., § 67-672; Acts 1984, ch. 802, § 1; 1984, ch. 983, § 1; 1985, ch. 113, § 1; 1988, ch. 522, §§ 10-13; 1996, ch. 967, § 1; 2002, ch. 699, §§ 1, 2; 2002, ch. 751, § 1; 2004, ch. 852, § 1; 2005, ch. 458, §§ 1-3; 2006, ch. 884, §§ 1-4; ; 2006, ch. 978, § 1; 2006, ch. 1019, §§ 67-69; 2007, ch. 553, § 1.]