Bill Text: FL S1052 | 2023 | Regular Session | Introduced

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Bill Title: Exemptions for Totally and Permanently Disabled Veterans

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2023-05-05 - Died in Finance and Tax, companion bill(s) passed, see HB 7063 (Ch. 2023-157) [S1052 Detail]

Download: Florida-2023-S1052-Introduced.html

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       Florida Senate - 2023                                    SB 1052
       
       
        
       By Senator Berman
       
       
       
       
       
       26-01737A-23                                          20231052__
    1                        A bill to be entitled                      
    2         An act relating to exemptions for totally and
    3         permanently disabled veterans; amending s. 196.081,
    4         F.S.; deleting a condition that a veteran or his or
    5         her surviving spouse have received a specified
    6         homestead tax exemption to qualify for a prorated
    7         refund of ad valorem taxes paid on homestead property
    8         acquired during a specified timeframe; specifying a
    9         requirement for qualifying for the prorated refund;
   10         providing applicability; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Paragraph (b) of subsection (1) of section
   15  196.081, Florida Statutes, is amended to read:
   16         196.081 Exemption for certain permanently and totally
   17  disabled veterans and for surviving spouses of veterans;
   18  exemption for surviving spouses of first responders who die in
   19  the line of duty.—
   20         (1)
   21         (b) If legal or beneficial title to property is acquired
   22  between January 1 and November 1 of any year by a veteran or his
   23  or her surviving spouse receiving an exemption under this
   24  section on another property for that tax year, the veteran or
   25  his or her surviving spouse may receive a refund, prorated as of
   26  the date of acquisition transfer, of the ad valorem taxes paid
   27  for the newly acquired property if he or she applies for and
   28  receives an exemption under this section for the newly acquired
   29  property in the next tax year. The veteran must have qualified
   30  as having a service-connected total and permanent disability
   31  under subsection (2) as of January 1 of the year the new
   32  property was acquired. If the property appraiser finds that the
   33  applicant is entitled to an exemption under this section for the
   34  newly acquired property, the property appraiser shall
   35  immediately make such entries upon the tax rolls of the county
   36  that are necessary to allow the prorated refund of taxes for the
   37  previous tax year.
   38         Section 2. The amendment made by this act to s. 196.081,
   39  Florida Statutes, applies beginning with the 2024 tax roll.
   40         Section 3. This act shall take effect July 1, 2023.