THE BILL ITSELF
HB 393
Ad Valorem Tax Exemption for Disabled Veterans
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A bill to be entitled
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An act relating to ad valorem tax exemption for
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disabled veterans; amending s. 196.081, F.S.; removing
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a limitation on the value of a tax exemption that a
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surviving spouse could transfer to a new residence;
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revising when a specified tax exemption is considered
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to be granted; providing an effective date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsection (3), paragraph (b) of subsection
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(4), subsection (5), and paragraph (b) of subsection (6) of
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Section 196.081, Florida Statutes, are amended to read:
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196.081 Exemption for certain permanently and totally
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disabled veterans and for surviving spouses of veterans;
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exemption for surviving spouses of first responders who die in
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the line of duty.—
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(3) If the totally and permanently disabled veteran
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predeceases his or her spouse and if, upon the death of the
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veteran, the spouse holds the legal or beneficial title to the
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homestead and permanently resides thereon as specified in s.
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196.031, the exemption from taxation carries over to the benefit
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of the veteran's spouse until such time as he or she remarries
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or sells or otherwise disposes of the property. If the spouse
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sells the property, the spouse may transfer an exemption not to
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exceed the amount granted from the most recent ad valorem tax
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roll to his or her new residence, as long as it is used as his
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or her primary residence and he or she does not remarry.
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(4) Any real estate that is owned and used as a homestead
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by the surviving spouse of a veteran who died from service-
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connected causes while on active duty as a member of the United
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States Armed Forces and for whom a letter from the United States
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Government or United States Department of Veterans Affairs or
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its predecessor has been issued certifying that the veteran who
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died from service-connected causes while on active duty is
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exempt from taxation.
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(b) The tax exemption carries over to the benefit of the
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veteran's surviving spouse as long as the spouse holds the legal
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or beneficial title to the homestead, permanently resides
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thereon as specified in s. 196.031, and does not remarry. If the
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surviving spouse sells the property, the spouse may transfer an
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exemption not to exceed the amount granted under the most recent
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ad valorem tax roll to his or her new residence as long as it is
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used as his or her primary residence and he or she does not
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remarry.
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(5) An applicant for the exemption under this section may
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apply for the exemption before receiving the necessary
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documentation from the United States Government or the United
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States Department of Veterans Affairs or its predecessor. Upon
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receipt of the documentation, the exemption shall be granted as
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of the date when the applicant became eligible for such
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exemption of the original application, and the excess taxes paid
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shall be refunded. Any refund of excess taxes paid shall be
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limited to those paid during the 4-year period of limitation set
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forth in s. 197.182(1)(e).
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(6) Any real estate that is owned and used as a homestead
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by the surviving spouse of a first responder who died in the
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line of duty while employed by the United States Government, the
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state, or any political subdivision of the state, including
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authorities and special districts, and for whom a letter from
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the United States Government, the state, or appropriate
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political subdivision of the state, or other authority or
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special district, has been issued which legally recognizes and
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certifies that the first responder died in the line of duty
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while employed as a first responder is exempt from taxation.
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(b) The tax exemption applies as long as the surviving
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spouse holds the legal or beneficial title to the homestead,
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permanently resides thereon as specified in s. 196.031, and does
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not remarry. If the surviving spouse sells the property, the
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spouse may transfer an exemption not to exceed the amount
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granted under the most recent ad valorem tax roll to his or her
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new residence if it is used as his or her primary residence and
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he or she does not remarry.
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Section 2. This act shall take effect July 1, 2026.