HB 717 2023
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to property tax exemption s; amending 2
s. 196.081, F.S.; specifying that a certain refund 3
must be provided; specifying that certain exemptions 4
must be transferred; providing an effective date. 5
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Be It Enacted by the Legislature of the State of Florida: 7
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Section 1. Section 196.081, Florida Statutes, is amended 9
to read: 10
196.081 Exemption for certain permanently and totally 11
disabled veterans an d for surviving spouses of veterans; 12
exemption for surviving spouses of first responders who die in 13
the line of duty.— 14
(1)(a) Any real estate that is owned and used as a 15
homestead by a veteran who was honorably discharged with a 16
service-connected total and permanent disability and for whom a 17
letter from the United States Government or United States 18
Department of Veterans Affairs or its predecessor has been 19
issued certifying that the veteran is totally and permanently 20
disabled is exempt from taxation, if t he veteran is a permanent 21
resident of this state on January 1 of the tax year for which 22
exemption is being claimed or was a permanent resident of this 23
state on January 1 of the year the veteran died. 24
(b) If legal or beneficial title to property is acquir ed 25
HB 717 2023
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
between January 1 and November 1 of any year by a veteran or his 26
or her surviving spouse receiving an exemption under this 27
section on another property for that tax year, the veteran or 28
his or her surviving spouse shall may receive a refund, prorated 29
as of the date of transfer, of the ad valorem taxes paid for the 30
newly acquired property if he or she applies for and receives an 31
exemption under this section for the newly acquired property in 32
the next tax year. 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
(2) The production by a veteran or the spouse or surviving 39
spouse of a letter of total and permanent disability from the 40
United States Government or United States Department of Veterans 41
Affairs or its predecessor before the property appraiser of the 42
county in which property of the veteran lies is prima facie 43
evidence of the fact that the veteran or the surviving spouse is 44
entitled to the exemption. 45
(3) If the totally and permanently disabled veteran 46
predeceases his or her spouse and if, upon the de ath of the 47
veteran, the spouse holds the legal or beneficial title to the 48
homestead and permanently resides thereon as specified in s. 49
196.031, the exemption from taxation carries over to the benefit 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
of the veteran's spouse until such time as he or she rem arries 51
or sells or otherwise disposes of the property. If the spouse 52
sells the property, an exemption not to exceed the amount 53
granted from the most recent ad valorem tax roll shall may be 54
transferred to his or her new residence, as long as it is used 55
as his or her primary residence and he or she does not remarry. 56
(4) Any real estate that is owned and used as a homestead 57
by the surviving spouse of a veteran who died from service -58
connected causes while on active duty as a member of the United 59
States Armed Forces and for whom a letter from the United States 60
Government or United States Department of Veterans Affairs or 61
its predecessor has been issued certifying that the veteran who 62
died from service-connected causes while on active duty is 63
exempt from taxation if the veteran was a permanent resident of 64
this state on January 1 of the year in which the veteran died. 65
(a) The production of the letter by the surviving spouse 66
which attests to the veteran's death while on active duty is 67
prima facie evidence that th e surviving spouse is entitled to 68
the exemption. 69
(b) The tax exemption carries over to the benefit of the 70
veteran's surviving spouse as long as the spouse holds the legal 71
or beneficial title to the homestead, permanently resides 72
thereon as specified in s . 196.031, and does not remarry. If the 73
surviving spouse sells the property, an exemption not to exceed 74
the amount granted under the most recent ad valorem tax roll 75
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
shall may be transferred to his or her new residence as long as 76
it is used as his or her pr imary residence and he or she does 77
not remarry. 78
(5) An applicant for the exemption under this section may 79
apply for the exemption before receiving the necessary 80
documentation from the United States Government or the United 81
States Department of Veterans A ffairs or its predecessor. Upon 82
receipt of the documentation, the exemption shall be granted as 83
of the date of the original application, and the excess taxes 84
paid shall be refunded. Any refund of excess taxes paid shall be 85
limited to those paid during the 4-year period of limitation set 86
forth in s. 197.182(1)(e). 87
(6) Any real estate that is owned and used as a homestead 88
by the surviving spouse of a first responder who died in the 89
line of duty while employed by the state or any political 90
subdivision of the state, including authorities and special 91
districts, and for whom a letter from the state or appropriate 92
political subdivision of the state, or other authority or 93
special district, has been issued which legally recognizes and 94
certifies that the first respo nder died in the line of duty 95
while employed as a first responder is exempt from taxation if 96
the first responder and his or her surviving spouse were 97
permanent residents of this state on January 1 of the year in 98
which the first responder died. 99
(a) The production of the letter by the surviving spouse 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
which attests to the first responder's death in the line of duty 101
is prima facie evidence that the surviving spouse is entitled to 102
the exemption. 103
(b) The tax exemption applies as long as the surviving 104
spouse holds the legal or beneficial title to the homestead, 105
permanently resides thereon as specified in s. 196.031, and does 106
not remarry. If the surviving spouse sells the property, an 107
exemption not to exceed the amount granted under the most recent 108
ad valorem tax roll shall may be transferred to his or her new 109
residence if it is used as his or her primary residence and he 110
or she does not remarry. 111
(c) As used in this subsection only, and not applica ble to 112
the payment of benefits under s. 112.19 or s. 112.191, the term: 113
1. "First responder" means a law enforcement officer or 114
correctional officer as defined in s. 943.10, a firefighter as 115
defined in s. 633.102, or an emergency medical technician or 116
paramedic as defined in s. 401.23 who is a full -time paid 117
employee, part-time paid employee, or unpaid volunteer. 118
2. "In the line of duty" means: 119
a. While engaging in law enforcement; 120
b. While performing an activity relating to fire 121
suppression and prevention; 122
c. While responding to a hazardous material emergency; 123
d. While performing rescue activity; 124
e. While providing emergency medical services; 125
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
f. While performing disaster relief activity; 126
g. While otherwise engaging in emergency response 127
activity; or 128
h. While engaging in a training exercise related to any of 129
the events or activities enumerated in this subparagraph if the 130
training has been authorized by the employing entity. 131
132
A heart attack or stroke that causes death or causes an injury 133
resulting in death must occur within 24 hours after an event or 134
activity enumerated in this subparagraph and must be directly 135
and proximately caused by the event or activity in order to be 136
considered as having occurred in the line of duty. 137
Section 2. This act shall take effect July 1, 2023. 138