SESSION WATCH
Died HOUSE · SESSION 2026

No. HB 393

Ad Valorem Tax Exemption for Disabled Veterans
Send via email
SPONSOR
Woodson
FILED BY
Marie Woodson — District 105, Democrat [search donations]
EFFECTIVE
7/1/2026
DIED IN
Ways & Means Committee

Filed under Taxes & Budget.

PROVIDED SUMMARY

Ad Valorem Tax Exemption for Disabled Veterans; Removes limitation on value of tax exemption that surviving spouse could transfer to new residence; revises when specified tax exemption is considered to be granted.

Full bill text →

Plain English Summary

AI-GENERATED
Removes cap on tax exemption surviving spouses can transfer to new homes.

Surviving spouses of disabled veterans can now transfer their full property tax exemption to a new primary residence, regardless of the property's value.

Previously, the transferable exemption was capped at the amount granted on the most recent tax roll, limiting the benefit for higher-value homes.

The bill also changes when the exemption is officially granted, shifting the start date from the application date to the date the veteran actually became eligible.

This ensures veterans receive a refund for any taxes paid between their eligibility date and the date they applied for the exemption.

KEY PROVISIONS
§ 1 Removal of Value Cap on Spousal Exemption Transfer majors. 196.081(3)(b)

AISurviving spouses of disabled veterans can now transfer their full tax exemption to a new primary residence without a value limit.

“the spouse may transfer an exemption to his or her new residence”
§ 2 Removal of Value Cap on Homestead Exemption Transfer majors. 196.081(4)

AISurviving spouses can transfer the full homestead exemption to a new primary residence without a value limit.

“the spouse may transfer an exemption to his or her new residence”
§ 3 Removal of Value Cap on Homestead Exemption Transfer (Subsection 6) majors. 196.081(6)(b)

AISurviving spouses can transfer the full homestead exemption to a new primary residence without a value limit.

“the spouse may transfer an exemption to his or her new residence”
§ 4 Exemption Effective Date Change moderates. 196.081(5)

AIThe tax exemption is now effective from the date the applicant became eligible, rather than the date of the original application.

“the exemption shall be granted as of the date when the applicant became eligible for such exemption” bill text, line 50 →
TIMELINE
3/13/2026
Died in Ways & Means Committee
1/13/2026
1st Reading (Original Filed Version)
11/18/2025
Now in Ways & Means Committee
11/18/2025
Referred to State Affairs Committee
11/18/2025
Referred to Intergovernmental Affairs Subcommittee
11/18/2025
Referred to Ways & Means Committee
11/6/2025
Filed
1 EARLIER →
STATUTES IT CHANGES
s. 196.081
+8 / −46