SESSION WATCH
Died SENATE · SESSION 2026

No. CS/SB 450

Ad Valorem Tax Exemption for Disabled Veterans
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SPONSOR
Finance and Tax; Polsky
FILED BY
Tina Scott Polsky — District 30, Democrat [search donations]
EFFECTIVE
7/1/2026
DIED IN
Appropriations

Filed under Taxes & Budget.

PROVIDED SUMMARY

Ad Valorem Tax Exemption for Disabled Veterans; Revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Raises the cap on the tax exemption a disabled veteran's spouse can transfer to a new home.

The bill increases the maximum amount of property tax exemption a surviving spouse of a disabled veteran can carry to a new residence.

Previously, the transferable exemption was capped at the exact amount granted on the most recent tax roll.

Now, the spouse may transfer an exemption up to 120 percent of that previously granted amount.

This change applies to spouses who sell their current home and move to a new primary residence without remarrying.

KEY PROVISIONS
§ 1 Surviving Spouse Exemption Transfer Cap majors. 196.081(3)(b)

AIIncreases the maximum amount of the disabled veteran's property tax exemption that a surviving spouse can transfer to a new home from 100% to 120% of the previous exemption amount.

“the spouse may transfer an exemption not to exceed 120 percent of the amount granted from the most recent ad valorem tax roll to his or her new residence” bill text, line 24 →
§ 2 Homestead Exemption Transfer Cap majors. 196.081(4)(b)

AIIncreases the maximum amount of the disabled veteran's homestead property tax exemption that a surviving spouse can transfer to a new home from 100% to 120% of the previous exemption amount.

“the spouse may transfer an exemption not to exceed 120 percent of the amount granted under the most recent ad valorem tax roll to his or her new residence” bill text, line 24 →
§ 3 Homestead Exemption Transfer Cap (Subsection 6) majors. 196.081(6)(b)

AIIncreases the maximum amount of the disabled veteran's homestead property tax exemption that a surviving spouse can transfer to a new home from 100% to 120% of the previous exemption amount.

“the spouse may transfer an exemption not to exceed 120 percent of the amount granted under the most recent ad valorem tax roll to his or her new residence” bill text, line 24 →
TIMELINE
3/13/2026
Died in Appropriations
2/18/2026
CS by Finance and Tax read 1st time
2/16/2026
Now in Appropriations
2/16/2026
Pending reference review under Rule 4.7(2) - (Committee Substitute)
2/12/2026
CS by Finance and Tax; YEAS 6 NAYS 0
2/9/2026
On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301...
1/13/2026
Introduced
12/1/2025
Referred to Finance and Tax; Appropriations; Rules
11/12/2025
Filed
3 EARLIER →
STATUTES IT CHANGES
s. 196.081
+9 / −0
STAFF ANALYSES