Bill Text: FL S1638 | 2018 | Regular Session | Introduced
Bill Title: Homestead Property Tax Exemptions
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-03-10 - Died in Community Affairs [S1638 Detail]
Download: Florida-2018-S1638-Introduced.html
Florida Senate - 2018 SB 1638 By Senator Rader 29-00390A-18 20181638__ 1 A bill to be entitled 2 An act relating to homestead property tax exemptions; 3 amending s. 196.075, F.S.; authorizing counties and 4 municipalities to exempt from taxation homestead 5 property of certain parent or parents of certain 6 unmarried veterans who died from combat-related causes 7 while on active duty as members of the United States 8 Armed Forces; providing conditions necessary for the 9 exemption to apply; authorizing the tax exemption to 10 carry over or transfer under certain circumstances; 11 providing construction with respect to the applicable 12 tax roll and the date of death; providing a contingent 13 effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Subsections (1) and (2) of section 196.075, 18 Florida Statutes, are amended to read: 19 196.075 Additional homestead exemption for persons 65 and 20 older; homestead exemption for parents of deceased unmarried 21 veterans.— 22 (1) As used in this section, the term: 23 (a) “Homestead property of the parent or parents” means the 24 homestead of the parents if the parents are married or living 25 together or the homestead of each parent if the parents are 26 divorced or do not live together. The term does not include a 27 biological parent who never lived with the parent who had 28 custody of the deceased unmarried veteran as a minor and did not 29 pay child support for the minor. 30 (b) “Household” means a person or group of persons living 31 together in a room or group of rooms as a housing unit, but the 32 term does not include persons boarding in or renting a portion 33 of the dwelling. 34 (c)(b)“Household income” means the adjusted gross income, 35 as defined in s. 62 of the United States Internal Revenue Code, 36 of all members of a household. 37 (2) In accordance with s. 6(d), Art. VII of the State 38 Constitution, the board of county commissioners of any county or 39 the governing authority of any municipality may adopt an 40 ordinance to alloweither or both ofthe following additional 41 homestead exemptions: 42 (a) Up to $50,000 for a person who has the legal or 43 equitable title to real estate and maintains thereon the 44 permanent residence of the owner, who has attained age 65, and 45 whose household income does not exceed $20,000. 46 (b) The amount of the assessed value of the property for a 47 person who has the legal or equitable title to real estate with 48 a just value less than $250,000, as determined in the first tax 49 year that the owner applies and is eligible for the exemption, 50 and who has maintained thereon the permanent residence of the 51 owner for at least 25 years, who has attained age 65, and whose 52 household income does not exceed the income limitation 53 prescribed in paragraph (a), as calculated in subsection (3). 54 (c) A full exemption on the homestead property of the 55 parent or parents of an unmarried veteran who died from combat 56 related causes while on active duty as a member of the United 57 States Armed Forces if: 58 1. The unmarried veteran was a permanent resident of this 59 state on January 1 of the year in which the unmarried veteran 60 died. 61 2. The parent or parents provide a letter from the United 62 States Government or United States Department of Defense or its 63 predecessor that certifies that the unmarried veteran died from 64 combat-related causes while on active duty. The production of 65 the letter is prima facie evidence that the parent or parents 66 are entitled to the exemption. 67 68 The tax exemption carries over to the benefit of the unmarried 69 veteran’s parent or parents as long as the parent or parents 70 hold legal or beneficial title to the homestead and permanently 71 reside thereon as specified in s. 196.031. If the parent or 72 parents sell the property, an exemption not to exceed the amount 73 granted under the most recent ad valorem tax roll may be 74 transferred to the parent or parents’ new residence as long as 75 it is used as the primary residence. 76 Section 2. Construction.— 77 (1) The revisions to s. 196.075, Florida Statutes, made by 78 this act operate prospectively to the 2019 tax roll but do not 79 provide a basis for relief from an assessment of taxes not paid 80 or create a right to a refund of taxes paid before January 1, 81 2019. 82 (2) Section 196.075(2)(c), Florida Statutes, as created by 83 this act, applies to the homestead exemption of the parent or 84 parents of an unmarried veteran whose death occurs before, on, 85 or after the effective date of this act. 86 Section 3. This act shall take effect on the effective date 87 of the amendment to the State Constitution proposed by SJR ____ 88 or a similar joint resolution having substantially the same 89 specific intent and purpose, if such amendment to the state 90 Constitution is approved at the general election held in 91 November 2018 or at an earlier special election specifically 92 authorized by law for that purpose.