Adaptive veteran housing

From the 2024 DOR Tax Exemption Study

82.08.0207; 82.12.0207 - Adaptive veteran housing Description An exemption in the form of a refund may be granted for the state sales and use taxes paid on materials and labor used to construct adaptive housing for disabled veterans. The refund amount is capped at $2,500 per project. The total of all refunds paid in each fiscal year is capped at $125,000. Purpose To provide specific financial relief for disabled veterans. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenue because currently no exemption taxpayers use it. Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions No taxpayers currently use this exemption. We expect no usage during the forecasted period of this study. Data Sources Department of Revenue, Refund data Additional Additional Information Information Category: Business Year Enacted: 2017 Primary Beneficiaries: Disabled veterans Taxpayer Count: 0 Program Inconsistency: None evident JL