Authors: Senator Ronald Grooms
Co-authors: Senator James Arnold, Senator Amanda Banks, Senator Jon Ford, Senator Mark Stoops
Provides that after December 31, 2015, the assessed value of an individual's tangible property may not be considered when determining whether the individual is eligible for the property tax deduction for: (1) totally disabled veterans; or (2) veterans who are at least 62 years of age and have a disability of at least 10%. Changes the amount of the veteran's credit against the annual motor vehicle excise tax from $70 per vehicle to 2% of the amount of the property tax deduction that the veteran would qualify for if the veteran owned tangible property. Provides that after December 31, 2015, the assessed value of a veteran's tangible property may be exempt from property taxes if the property: (1) is the veteran's homestead; and (2) was provided by a state recognized charitable organization. Allows, after December 31, 2015, a property tax exemption for a deceased veteran's surviving spouse under certain conditions. Removes the requirement that an Indiana qualified service member must serve on active duty after September 11, 2001, in order to receive assistance from the military family relief fund. Provides for an annual appropriation to the veterans' affairs commission to provide grants to qualified Indiana law schools that establish or maintain a veterans disability clinic. Provides for tuition and fee exemptions for all children of disabled veterans. (Current law provides that children of veterans who enlisted or otherwise initially served in the armed forces of the United States after June 30, 2011, receive tuition and fee reductions based on the percentage rating of the veteran.) Authorizes refunds for tuition and fees already paid by children of disabled veterans to state educational institutions before a positive determination of eligibility to receive higher education benefits has been made by the Indiana department of veterans' affairs. Provides funding to veterans service organizations with accredited service officers who assist Indiana veterans to obtain federal and state benefits earned as a result of the veterans' military service. Provides funding to veterans disability clinics. Makes an appropriation.