THE BILL ITSELF
CS/SB 450
Ad Valorem Tax Exemption for Disabled Veterans
Florida Senate - 2026 CS for SB 450 By the Committee on Finance and Tax; and Senator Polsky 593-02829-26 2026450c1
1
A bill to be entitled
2
An act relating to ad valorem tax exemption for
3
disabled veterans; amending s. 196.081, F.S.; revising
4
a limitation on the amount of a tax exemption that a
5
surviving spouse may transfer to a new residence;
6
providing an effective date.
8
Be It Enacted by the Legislature of the State of Florida:
10
Section 1. Subsection (3), paragraph (b) of subsection (4),
11
and paragraph (b) of subsection (6) of section 196.081, Florida
12
Statutes, are amended to read:
13
196.081 Exemption for certain permanently and totally
14
disabled veterans and for surviving spouses of veterans;
15
exemption for surviving spouses of first responders who die in
16
the line of duty.—
17
(3) If the totally and permanently disabled veteran
18
predeceases his or her spouse and if, upon the death of the
19
veteran, the spouse holds the legal or beneficial title to the
20
homestead and permanently resides thereon as specified in s.
21
196.031, the exemption from taxation carries over to the benefit
22
of the veteran’s spouse until such time as he or she remarries
23
or sells or otherwise disposes of the property. If the spouse
24
sells the property, the spouse may transfer an exemption not to
25
exceed 120 percent of the amount granted from the most recent ad
26
valorem tax roll to his or her new residence, as long as it is
27
used as his or her primary residence and he or she does not
28
remarry.
29
(4) Any real estate that is owned and used as a homestead
30
by the surviving spouse of a veteran who died from service
31
connected causes while on active duty as a member of the United
32
States Armed Forces and for whom a letter from the United States
33
Government or United States Department of Veterans Affairs or
34
its predecessor has been issued certifying that the veteran who
35
died from service-connected causes while on active duty is
36
exempt from taxation.
37
(b) The tax exemption carries over to the benefit of the
38
veteran’s surviving spouse as long as the spouse holds the legal
39
or beneficial title to the homestead, permanently resides
40
thereon as specified in s. 196.031, and does not remarry. If the
41
surviving spouse sells the property, the spouse may transfer an
42
exemption not to exceed 120 percent of the amount granted under
43
the most recent ad valorem tax roll to his or her new residence
44
as long as it is used as his or her primary residence and he or
45
she does not remarry.
46
(6) Any real estate that is owned and used as a homestead
47
by the surviving spouse of a first responder who died in the
48
line of duty while employed by the United States Government, the
49
state, or any political subdivision of the state, including
50
authorities and special districts, and for whom a letter from
51
the United States Government, the state, or appropriate
52
political subdivision of the state, or other authority or
53
special district, has been issued which legally recognizes and
54
certifies that the first responder died in the line of duty
55
while employed as a first responder is exempt from taxation.
56
(b) The tax exemption applies as long as the surviving
57
spouse holds the legal or beneficial title to the homestead,
58
permanently resides thereon as specified in s. 196.031, and does
59
not remarry. If the surviving spouse sells the property, the
60
spouse may transfer an exemption not to exceed 120 percent of
61
the amount granted under the most recent ad valorem tax roll to
62
his or her new residence if it is used as his or her primary
63
residence and he or she does not remarry.
64
Section 2. This act shall take effect July 1, 2026.