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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 5 - Property Taxes
Part 7 - Classification and Assessment — Tax Relief
§ 67-5-704. Disabled Veteran's Residence
Universal Citation: TN Code § 67-5-704 (2020)
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- 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.
- Such reimbursement shall be paid on the first one hundred seventy-five thousand dollars ($175,000) of the full market value of such property.
- 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.
- 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%).
- 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.
- 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:
- 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;
- 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
- Acquired service-connected permanent and total disability or disabilities, as determined by the United States department of veterans' affairs.
- Under no conditions shall property tax relief extend to any person who was dishonorably discharged from any of the armed services.
- The determination of the United States veterans' administration concerning the disability status of a veteran shall be conclusive for purposes of this section.
- 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. If a subsequent amendment to the law concerning eligibility as a disabled veteran would have made the deceased veteran eligible for disabled veterans' property tax relief, then property tax relief shall also be extended to the surviving spouse. A surviving spouse shall continue to qualify for disabled veterans' property tax relief as long as the surviving spouse:
- Does not remarry;
- Solely or jointly owns the property for which tax relief is claimed; and
- Uses the property for which tax relief is claimed exclusively as a home.
- 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:
- The surviving spouse does not remarry; and
- The property for which tax relief is claimed is owned by and used exclusively by the surviving spouse as a home.
- Property tax relief shall also be extended to the surviving spouse of a soldier whose death results from being deployed, away from any home base of training and in support of combat or peace operations; provided, that the surviving spouse:
- Does not remarry;
- Solely or jointly owns the property for which tax relief is claimed; and
- Uses the property for which tax relief is claimed exclusively as a home.
- The refund provided by this section shall be in lieu of any payment under § 67-5-702 or § 67-5-703.
- Any information concerning the disability status of a disabled veteran or the death of a soldier shall be confidential and shall not be subject to inspection under Tennessee public records law, compiled in title 10, chapter 7, but shall be available to local or state officials who administer, enforce, or audit the tax relief program or requirements under this section.
- A disabled veteran shall continue to qualify for property tax relief while the disabled veteran is temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility if the disabled veteran indicates an intent to return to the residence when recovered sufficiently.
- For purposes of this section, a disabled veteran's residence shall be determined in accordance with the principles set forth by § 2-2-122.
- Disabled veterans who were temporarily relocated for health care to the home of a friend or relative, or to a hospital or skilled or intermediate care facility during the period beginning on or after October 3, 2017, and prior to April 12, 2018, and whose reimbursement under this section ceased during such period as a result of such temporary relocation, shall receive reimbursement retroactively for such period, and shall continue to receive such reimbursement in accordance with this section on or after April 12, 2018.
- As used in this section, “disabled veteran” includes the veteran's otherwise qualified surviving spouse.
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