Bill Text: FL S7032 | 2013 | Regular Session | Introduced
Bill Title: Homestead Property Tax Exemptions
Spectrum: Committee Bill
Status: (N/A - Dead) 2013-04-02 - Submit as committee bill by Military and Veterans Affairs, Space, and Domestic Security (SB 1838) [S7032 Detail]
Download: Florida-2013-S7032-Introduced.html
Florida Senate - 2013 (PROPOSED COMMITTEE BILL) SPB 7032 FOR CONSIDERATION By the Committee on Military and Veterans Affairs, Space, and Domestic Security 583-02400A-13 20137032__ 1 A bill to be entitled 2 An act relating to homestead property tax exemptions; 3 amending s. 196.082, F.S.; deleting a requirement that 4 a disabled veteran be a resident of this state at the 5 time of entering military service in order to receive 6 a discount on the ad valorem tax owed on his or her 7 homestead property; revising the type of proof that 8 must be presented to the property appraiser to receive 9 the discount; providing that a diagnosis of a 10 presumptive disease does not in itself constitute 11 evidence of a combat-related disability; providing an 12 effective date. 13 14 Be It Enacted by the Legislature of the State of Florida: 15 16 Section 1. Section 196.082, Florida Statutes, is amended to 17 read: 18 196.082 Discounts for disabled veterans.— 19 (1) Each veteran who is age 65 or older and is partially or 20 totally permanently disabled shall receive a discount from the 21 amount of the ad valorem tax otherwise owed on homestead 22 property that the veteran owns and resides in if: 23 (a) The disability was combat-related; 24(b) The veteran was a resident of this state at the time of25entering the military service of the United States;and 26 (b)(c)The veteran was honorably discharged upon separation 27 from military service. 28 (2) The discount shall be in a percentage equal to the 29 percentage of the veteran’s permanent, service-connected 30 disability as determined by the United States Department of 31 Veterans Affairs. 32 (3) To qualify for the discountgrantedunder this section, 33 an applicant must submit all of the following to the county 34 property appraiser by March 1: 35(a) Proof of residency at the time of entering military36service;37 (a)(b)An official letter from the United States Department 38 of Veterans Affairs which states the percentage of the veteran’s 39 service-connected disability.and40 (b) Evidence that reasonably identifies the disability as 41 combat-related. A veteran satisfies this requirement if the 42 veteran provides proof that: 43 1. The veteran is a Purple Heart medal recipient; or 44 2. The veteran’s disability is directly related to an 45 injury, wound, or condition sustained through combat. For 46 purposes of this section, the term “combat” means active, armed 47 fighting with enemy forces while under threat of immediate 48 physical harm. Examples of proof may include, but are not 49 limited to: pay records showing combat related pay; medical 50 records showing the date of injury, wound, or condition 51 sustained; service records showing deployment to a combat zone; 52 or other official documentation that demonstrates a direct link 53 to combat.;54 (c) A copy of the veteran’s honorable discharge.;and55 (d) Proof of age as of January 1 of the year to which the 56 discount applieswill apply. 57 (e) A sworn statement attesting that the applicant has a 58 service-connected disability that is directly related to combat. 59 A veteran who provides proof under subparagraph (b)1. is not 60 required to make such attestation. 61 (4) The diagnosis of a presumptive disease recognized by 62 the United States Department of Veterans Affairs does not in 63 itself constitute evidence of a combat-related disability. A 64 veteran must provide proof that the disease is directly related 65 to combat. 66 (5) AnAnyapplicant who is qualified to receive a discount 67 under this section and who fails to file an application by March 68 1 may file an application for the discount andmayfile,69pursuant to s.194.011(3),a petition with the value adjustment 70 board pursuant to s. 194.011(3) requesting that the discount be 71 granted. Such application and petition areshall besubject to 72 the same procedures asforexemptions underset forth ins. 73 196.011(8). 74 (6)(4)If the property appraiser denies the request for a 75 discount, the appraiser must notify the applicant in writing, 76 stating the reasons for denial, on or before July 1 of the year 77 for which the application was filed. The applicant may reapply 78 for the discount in a subsequent year using the procedure in 79 this section. All notifications must specify the right to appeal 80 to the value adjustment board and the procedures to follow in 81 obtaining such an appeal under s. 196.193(5). 82 (7)(5)The property appraiser shall apply the discount by 83 reducing the taxable value before certifying the tax roll to the 84 tax collector. 85 (a) The property appraiser shall first ascertain all other 86 applicable exemptions, including exemptions provided pursuant to 87 local option, and deduct suchall otherexemptions from the 88 assessed value. 89 (b) The percentage discount portion of the remaining value 90 which is attributable to service-connected disabilities shall be 91 subtracted to yield the discounted taxable value. 92 (c) The resulting taxable value shall be included in the 93 certification for use by taxing authorities in setting millage. 94 (d) The property appraiser shall place the discounted 95 amount on the tax roll when it is extended. 96 (8)(6)An applicant for the discountunder this sectionmay 97 apply for the discount before receiving the necessary 98 documentation from the United States Department of Veterans 99 Affairs or its predecessor. Upon receipt of the documentation, 100 the discount shall be granted as of the date of the original 101 application, and the excess taxes paid shall be refunded. Any 102 refund of excess taxes paid isshall belimited to those paid 103 during the 4-year period of limitation set forth in s. 104 197.182(1)(e). 105 Section 2. This act shall take effect July 1, 2013.