Establishes a real property tax exemption for veterans with a 100 percent service connected disability

This bill would allow local governments (counties, cities, towns, villages, or school districts) to create a property tax exemption for the primary residence of veterans with a 100% service-connected disability. To qualify, veterans must have an honorable discharge, a 100% disability rating from the U.S. Department of Veterans Affairs, and be permanently and totally disabled due to military service. The exemption covers all real property taxes, special district charges, and assessments on their primary home. This policy change directly affects veterans meeting these specific criteria, providing them with tax relief on their main residence starting with 2026 assessment rolls.