This legislation expands the statewide homestead exemption for 100% disabled veterans by including veterans that may be less than 100% disabled but are compensated by the Veterans Administration at the 100% level due to the individual's unemployability because of their disability.  This change will also apply to the exemption from vehicle ad valorem tax for a disabled veterans and the vehicle exemption is expanded to include an unmarried surviving spouse or minor child in the event of the death of the disabled veteran.  According to the tax commissioner's association, this bill should have little to no fiscal impact on the county governments.