THE BILL ITSELF
SB 272
Homestead Exemption for Persons 65 and Older
Florida Senate - 2026 SB 272 By Senator Bernard 24-00426C-26 2026272__
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A bill to be entitled
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An act relating to a homestead exemption for persons
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65 and older; amending s. 196.075, F.S.; expanding the
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homestead exemption for persons 65 years and older to
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include a total exemption of homestead property from
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ad valorem taxation, other than for school district
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levies, for certain persons whose household income
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does not exceed a certain amount; amending s. 196.082,
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F.S.; conforming provisions to changes made by the
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act; authorizing the Department of Revenue to adopt
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emergency rules; specifying the timeframe in which
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such rules are effective and may be renewed; providing
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applicability; providing a contingent effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Section 196.075, Florida Statutes, is amended to
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read:
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196.075 Additional Homestead exemption for persons 65 and
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older.—
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(1) As used in this section, the term:
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(a) “Household” means a person or group of persons living
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together in a room or group of rooms as a housing unit, but the
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term does not include persons boarding in or renting a portion
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of the dwelling.
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(b) “Household income” means the adjusted gross income, as
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defined in s. 62 of the United States Internal Revenue Code, of
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all members of a household.
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(2) In accordance with s. 6(d), Art. VII of the State
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Constitution, the board of county commissioners of any county or
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the governing authority of any municipality may adopt an
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ordinance to allow either or both of the following additional
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homestead exemptions:
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(a) Up to $50,000 for a person who has the legal or
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equitable title to real estate and maintains thereon the
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permanent residence of the owner, who has attained age 65, and
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whose household income does not exceed $20,000.
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(b) Any The amount of the assessed value of the property
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for a person who has the legal or equitable title to real estate
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with a just value less than $250,000, as determined in the first
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tax year that the owner applies and is eligible for the
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exemption, and who has maintained thereon the permanent
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residence of the owner for at least 5 25 years, who has attained
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age 65, and whose household income does not exceed $350,000 the
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income limitation prescribed in paragraph (a) , as calculated in
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subsection (3) , is entitled to a homestead exemption equal to
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the assessed value of the property, which shall apply to all ad
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valorem tax levies other than school district levies .
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(3) The $350,000 $20,000 income limitation shall be
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adjusted annually, on January 1, by the percentage change in the
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average cost-of-living index in the period January 1 through
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December 31 of the immediate prior year compared with the same
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period for the year prior to that. The index is the average of
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the monthly consumer-price-index figures for the stated 12-month
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period, relative to the United States as a whole, issued by the
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United States Department of Labor.
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(4) An ordinance granting an additional homestead exemption
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as authorized by this section must meet the following
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requirements:
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(a) It must be adopted under the procedures for adoption of
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a nonemergency ordinance specified in chapter 125 by a board of
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county commissioners or chapter 166 by a municipal governing
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authority, except that the exemption authorized by paragraph
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(2)(b) must be authorized by a super majority (a majority plus
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one) vote of the members of the governing body of the county or
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municipality granting such exemption.
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(b) It must specify that the exemption applies only to
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taxes levied by the unit of government granting the exemption.
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Unless otherwise specified by the county or municipality, this
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exemption will apply to all tax levies of the county or
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municipality granting the exemption, including dependent special
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districts and municipal service taxing units.
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(c) It must specify the amount of the exemption, which may
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not exceed the applicable amount specified in subsection (2). If
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the county or municipality specifies a different exemption
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amount for dependent special districts or municipal service
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taxing units, the exemption amount must be uniform in all
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dependent special districts or municipal service taxing units
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within the county or municipality.
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(d) It must require that a taxpayer claiming the exemption
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for the first time submit to the property appraiser, not later
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than March 1, a sworn statement of household income on a form
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prescribed by the Department of Revenue.
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(5) The department shall must require by rule that the
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filing of the statement be supported by copies of any federal
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income tax returns for the prior year, any wage and earnings
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statements (W-2 forms), any request for an extension of time to
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file returns, and any other documents it finds necessary, for
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each member of the household, to be submitted for inspection by
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the property appraiser. The taxpayer’s sworn statement must
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shall attest to the accuracy of the documents and grant
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permission to allow review of the documents if requested by the
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property appraiser. Once the documents have been inspected by
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the property appraiser, they must shall be returned to the
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taxpayer or otherwise destroyed. Annually, the property
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appraiser shall notify each taxpayer of the adjusted income
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limitation set forth in subsection (3). The taxpayer must notify
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the property appraiser by May 1 if his or her household income
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exceeds the most recent adjusted income limitation. The property
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appraiser may conduct random audits of the taxpayers’ sworn
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statements to ensure the accuracy of the household income
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reported. If selected for audit, a taxpayer must shall execute
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Internal Revenue Service Form 8821 or 4506, which authorizes the
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Internal Revenue Service to release tax information to the
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property appraiser’s office. All reviews conducted in accordance
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with this section must shall be completed on or before June 1.
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The property appraiser may not grant the exemption if the
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required documentation requested is not provided.
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(6) The board of county commissioners or municipal
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governing authority must deliver a copy of any ordinance adopted
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under this section to the property appraiser no later than
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December 1 of the year prior to the year the exemption will take
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effect. If the ordinance is repealed, the board of county
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commissioners or municipal governing authority shall notify the
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property appraiser no later than December 1 of the year prior to
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the year the exemption expires.
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(7) Those persons entitled to the homestead exemption in s.
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196.031 may apply for and receive an additional homestead
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exemption as provided in this section. Receipt of the additional
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homestead exemption provided for in this section shall be
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subject to the provisions of ss. 196.131 and 196.161, if
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applicable.
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(5) (8) If title is held jointly with right of survivorship,
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the person residing on the property and otherwise qualifying may
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receive the entire amount of the additional homestead exemption.
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(6) (9) (a) If the property appraiser determines that for any
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year within the immediately previous 10 years a person who was
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not entitled to the additional homestead exemption under this
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section was granted such an exemption, the property appraiser
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must shall serve upon the owner a notice of intent to record in
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the public records of the county a notice of tax lien against
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any property owned by that person in the county, and that
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property must be identified in the notice of tax lien. Any
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property that is owned by the taxpayer and is situated in this
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state is subject to the taxes exempted by the improper homestead
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exemption, plus a penalty of 50 percent of the unpaid taxes for
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each year and interest at a rate of 15 percent per annum. Before
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any such lien may be filed, the owner must be given 30 days
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within which to pay the taxes, penalties, and interest. Such a
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lien is subject to the procedures and provisions set forth in s.
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196.161(3).
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(b) If the additional homestead exemption under this
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section is improperly granted as a result of a clerical mistake
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or omission by the property appraiser, the person who improperly
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received the exemption may not be assessed a penalty and
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interest. Back taxes shall apply only as follows:
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1. If the person who received the additional homestead
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exemption under this section as a result of a clerical mistake
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or omission voluntarily discloses to the property appraiser that
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he or she was not entitled to the homestead exemption before the
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property appraiser notifies the owner of the mistake or
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omission, no back taxes shall be due.
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2. If the person who received the additional homestead
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exemption under this section as a result of a clerical mistake
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or omission does not voluntarily disclose to the property
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appraiser that he or she was not entitled to the homestead
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exemption before the property appraiser notifies the owner of
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the mistake or omission, back taxes shall be due for any year or
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years that the owner was not entitled to the limitation within
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the 5 years before the property appraiser notified the owner of
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the mistake or omission.
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3. The property appraiser shall serve upon an owner that
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owes back taxes under subparagraph 2. a notice of intent to
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record in the public records of the county a notice of tax lien
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against any property owned by that person in the county, and
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such property must be identified in the notice of tax lien. The
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property appraiser must include with such notice information
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explaining why the owner is not entitled to the limitation, the
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years for which unpaid taxes are due, and the manner in which
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unpaid taxes have been calculated. Before any such lien may be
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filed, the owner must be given 30 days within which to pay the
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taxes, penalties, and interest. Such a lien is subject to the
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procedures and provisions set forth in s. 196.161(3).
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Section 2. Subsection (1) of section 196.082, Florida
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Statutes, is amended to read:
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196.082 Discounts for disabled veterans; surviving spouse
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carryover.—
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(1) Each veteran who is age 65 or older , and is partially
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or totally permanently disabled , and does not qualify for the
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exemption under s. 196.075 shall receive a discount from the
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amount of the ad valorem tax otherwise owed on homestead
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property that the veteran owns and resides in if:
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(a) The disability was combat-related; and
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(b) The veteran was honorably discharged upon separation
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from military service.
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Section 3. (1) The Department of Revenue is authorized,
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and all conditions are deemed met, to adopt emergency rules
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pursuant to s. 120.54(4), Florida Statutes, to administer this
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act.
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(2) Notwithstanding any other law, emergency rules adopted
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pursuant to this section are effective for 6 months after
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adoption and may be renewed during the pendency of procedures to
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adopt permanent rules addressing the subject of the emergency
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rules.
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Section 4. The amendments made by this act to ss. 196.075
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and 196.082, Florida Statutes, first apply to the 2027 tax roll.
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Section 5. This act shall take effect on the effective date
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of the amendment to the State Constitution proposed by SJR 270
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or a similar joint resolution having substantially the same
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specific intent and purpose, if such amendment to the State
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Constitution is approved at the next general election or at an
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earlier special election specifically authorized by law for that
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purpose.