FL
Florida House Bill H0717

Florida 2023 Regular Session

Florida House Bill H0717 Compare Versions

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1010 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
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1414 A bill to be entitled 1
1515 An act relating to property tax exemption s; amending 2
16-s. 196.081, F.S.; specifying that certain permanently 3
17-and totally disabled veterans or their surviving 4
18-spouses are entitled to, rather than may receive, a 5
19-prorated refund of ad valorem taxes paid under certain 6
20-circumstances; making clarifying changes relating to 7
21-the transfer of homestead tax exemptions by surviving 8
22-spouses of certain veterans and first resp onders; 9
23-providing an effective date. 10
24- 11
25-Be It Enacted by the Legislature of the State of Florida: 12
26- 13
27- Section 1. Paragraph (b) of subsection (1), subsection 14
28-(3), paragraph (b) of subsection (4), and paragraph (b) of 15
29-subsection (6) of section 196.081, Fl orida Statutes, are amended 16
30-to read: 17
31- 196.081 Exemption for certain permanently and totally 18
32-disabled veterans and for surviving spouses of veterans; 19
33-exemption for surviving spouses of first responders who die in 20
34-the line of duty.— 21
35- (1) 22
36- (b) If legal or beneficial title to property is acquired 23
37-between January 1 and November 1 of any year by a veteran or his 24
38-or her surviving spouse receiving an exemption under this 25
16+s. 196.081, F.S.; specifying that a certain refund 3
17+must be provided; specifying that certain exemptions 4
18+must be transferred; providing an effective date. 5
19+ 6
20+Be It Enacted by the Legislature of the State of Florida: 7
21+ 8
22+ Section 1. Section 196.081, Florida Statutes, is amended 9
23+to read: 10
24+ 196.081 Exemption for certain permanently and totally 11
25+disabled veterans an d for surviving spouses of veterans; 12
26+exemption for surviving spouses of first responders who die in 13
27+the line of duty.— 14
28+ (1)(a) Any real estate that is owned and used as a 15
29+homestead by a veteran who was honorably discharged with a 16
30+service-connected total and permanent disability and for whom a 17
31+letter from the United States Government or United States 18
32+Department of Veterans Affairs or its predecessor has been 19
33+issued certifying that the veteran is totally and permanently 20
34+disabled is exempt from taxation, if t he veteran is a permanent 21
35+resident of this state on January 1 of the tax year for which 22
36+exemption is being claimed or was a permanent resident of this 23
37+state on January 1 of the year the veteran died. 24
38+ (b) If legal or beneficial title to property is acquir ed 25
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4747 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
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51-section on another property for that tax year, the veteran or 26
52-his or her surviving spouse is entitled to may receive a refund, 27
53-prorated as of the date of transfer, of the ad valorem taxes 28
54-paid for the newly acquired property if he or she applies for 29
55-and receives an exemption under this section for the newly 30
56-acquired property in the next tax year. If the property 31
57-appraiser finds that the applicant is entitled to an exemption 32
58-under this section for the newly acquired property, the property 33
59-appraiser shall immediately make such entries upon the tax rolls 34
60-of the county that are necessary to allow the p rorated refund of 35
61-taxes for the previous tax year. 36
62- (3) If the totally and permanently disabled veteran 37
63-predeceases his or her spouse and if, upon the death of the 38
64-veteran, the spouse holds the legal or beneficial title to the 39
65-homestead and permanently re sides thereon as specified in s. 40
66-196.031, the exemption from taxation carries over to the benefit 41
67-of the veteran's spouse until such time as he or she remarries 42
68-or sells or otherwise disposes of the property. If the spouse 43
69-sells the property, the spouse may transfer an exemption not to 44
70-exceed the amount granted from the most recent ad valorem tax 45
71-roll may be transferred to his or her new residence, as long as 46
72-it is used as his or her primary residence and he or she does 47
73-not remarry. 48
74- (4) Any real estate th at is owned and used as a homestead 49
75-by the surviving spouse of a veteran who died from service -50
51+between January 1 and November 1 of any year by a veteran or his 26
52+or her surviving spouse receiving an exemption under this 27
53+section on another property for that tax year, the veteran or 28
54+his or her surviving spouse shall may receive a refund, prorated 29
55+as of the date of transfer, of the ad valorem taxes paid for the 30
56+newly acquired property if he or she applies for and receives an 31
57+exemption under this section for the newly acquired property in 32
58+the next tax year. If the property appraiser finds that the 33
59+applicant is entitled to an exemption under this section for the 34
60+newly acquired property, the property appraiser shall 35
61+immediately make such entries upon the tax rolls of the county 36
62+that are necessary to allow the prorated refund of taxes for the 37
63+previous tax year. 38
64+ (2) The production by a veteran or the spouse or surviving 39
65+spouse of a letter of total and permanent disability from the 40
66+United States Government or United States Department of Veterans 41
67+Affairs or its predecessor before the property appraiser of the 42
68+county in which property of the veteran lies is prima facie 43
69+evidence of the fact that the veteran or the surviving spouse is 44
70+entitled to the exemption. 45
71+ (3) If the totally and permanently disabled veteran 46
72+predeceases his or her spouse and if, upon the de ath of the 47
73+veteran, the spouse holds the legal or beneficial title to the 48
74+homestead and permanently resides thereon as specified in s. 49
75+196.031, the exemption from taxation carries over to the benefit 50
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8484 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
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88-connected causes while on active duty as a member of the United 51
89-States Armed Forces and for whom a letter from the United States 52
90-Government or United States Depa rtment of Veterans Affairs or 53
91-its predecessor has been issued certifying that the veteran who 54
92-died from service-connected causes while on active duty is 55
93-exempt from taxation if the veteran was a permanent resident of 56
94-this state on January 1 of the year in which the veteran died. 57
95- (b) The tax exemption carries over to the benefit of the 58
96-veteran's surviving spouse as long as the spouse holds the legal 59
97-or beneficial title to the homestead, permanently resides 60
98-thereon as specified in s. 196.031, and does not r emarry. If the 61
99-surviving spouse sells the property, the spouse may transfer an 62
100-exemption not to exceed the amount granted under the most recent 63
101-ad valorem tax roll may be transferred to his or her new 64
102-residence as long as it is used as his or her primary r esidence 65
103-and he or she does not remarry. 66
104- (6) Any real estate that is owned and used as a homestead 67
105-by the surviving spouse of a first responder who died in the 68
106-line of duty while employed by the state or any political 69
107-subdivision of the state, including authorities and special 70
108-districts, and for whom a letter from the state or appropriate 71
109-political subdivision of the state, or other authority or 72
110-special district, has been issued which legally recognizes and 73
111-certifies that the first responder died in the l ine of duty 74
112-while employed as a first responder is exempt from taxation if 75
88+of the veteran's spouse until such time as he or she rem arries 51
89+or sells or otherwise disposes of the property. If the spouse 52
90+sells the property, an exemption not to exceed the amount 53
91+granted from the most recent ad valorem tax roll shall may be 54
92+transferred to his or her new residence, as long as it is used 55
93+as his or her primary residence and he or she does not remarry. 56
94+ (4) Any real estate that is owned and used as a homestead 57
95+by the surviving spouse of a veteran who died from service -58
96+connected causes while on active duty as a member of the United 59
97+States Armed Forces and for whom a letter from the United States 60
98+Government or United States Department of Veterans Affairs or 61
99+its predecessor has been issued certifying that the veteran who 62
100+died from service-connected causes while on active duty is 63
101+exempt from taxation if the veteran was a permanent resident of 64
102+this state on January 1 of the year in which the veteran died. 65
103+ (a) The production of the letter by the surviving spouse 66
104+which attests to the veteran's death while on active duty is 67
105+prima facie evidence that th e surviving spouse is entitled to 68
106+the exemption. 69
107+ (b) The tax exemption carries over to the benefit of the 70
108+veteran's surviving spouse as long as the spouse holds the legal 71
109+or beneficial title to the homestead, permanently resides 72
110+thereon as specified in s . 196.031, and does not remarry. If the 73
111+surviving spouse sells the property, an exemption not to exceed 74
112+the amount granted under the most recent ad valorem tax roll 75
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121121 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
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125-the first responder and his or her surviving spouse were 76
126-permanent residents of this state on January 1 of the year in 77
127-which the first responder died. 78
128- (b) The tax exemption applie s as long as the surviving 79
129-spouse holds the legal or beneficial title to the homestead, 80
130-permanently resides thereon as specified in s. 196.031, and does 81
131-not remarry. If the surviving spouse sells the property, the 82
132-spouse may transfer an exemption not to ex ceed the amount 83
133-granted under the most recent ad valorem tax roll may be 84
134-transferred to his or her new residence if it is used as his or 85
135-her primary residence and he or she does not remarry. 86
136- Section 2. This act shall take effect July 1, 2023. 87
125+shall may be transferred to his or her new residence as long as 76
126+it is used as his or her pr imary residence and he or she does 77
127+not remarry. 78
128+ (5) An applicant for the exemption under this section may 79
129+apply for the exemption before receiving the necessary 80
130+documentation from the United States Government or the United 81
131+States Department of Veterans A ffairs or its predecessor. Upon 82
132+receipt of the documentation, the exemption shall be granted as 83
133+of the date of the original application, and the excess taxes 84
134+paid shall be refunded. Any refund of excess taxes paid shall be 85
135+limited to those paid during the 4-year period of limitation set 86
136+forth in s. 197.182(1)(e). 87
137+ (6) Any real estate that is owned and used as a homestead 88
138+by the surviving spouse of a first responder who died in the 89
139+line of duty while employed by the state or any political 90
140+subdivision of the state, including authorities and special 91
141+districts, and for whom a letter from the state or appropriate 92
142+political subdivision of the state, or other authority or 93
143+special district, has been issued which legally recognizes and 94
144+certifies that the first respo nder died in the line of duty 95
145+while employed as a first responder is exempt from taxation if 96
146+the first responder and his or her surviving spouse were 97
147+permanent residents of this state on January 1 of the year in 98
148+which the first responder died. 99
149+ (a) The production of the letter by the surviving spouse 100
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158+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
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162+which attests to the first responder's death in the line of duty 101
163+is prima facie evidence that the surviving spouse is entitled to 102
164+the exemption. 103
165+ (b) The tax exemption applies as long as the surviving 104
166+spouse holds the legal or beneficial title to the homestead, 105
167+permanently resides thereon as specified in s. 196.031, and does 106
168+not remarry. If the surviving spouse sells the property, an 107
169+exemption not to exceed the amount granted under the most recent 108
170+ad valorem tax roll shall may be transferred to his or her new 109
171+residence if it is used as his or her primary residence and he 110
172+or she does not remarry. 111
173+ (c) As used in this subsection only, and not applica ble to 112
174+the payment of benefits under s. 112.19 or s. 112.191, the term: 113
175+ 1. "First responder" means a law enforcement officer or 114
176+correctional officer as defined in s. 943.10, a firefighter as 115
177+defined in s. 633.102, or an emergency medical technician or 116
178+paramedic as defined in s. 401.23 who is a full -time paid 117
179+employee, part-time paid employee, or unpaid volunteer. 118
180+ 2. "In the line of duty" means: 119
181+ a. While engaging in law enforcement; 120
182+ b. While performing an activity relating to fire 121
183+suppression and prevention; 122
184+ c. While responding to a hazardous material emergency; 123
185+ d. While performing rescue activity; 124
186+ e. While providing emergency medical services; 125
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195+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
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199+ f. While performing disaster relief activity; 126
200+ g. While otherwise engaging in emergency response 127
201+activity; or 128
202+ h. While engaging in a training exercise related to any of 129
203+the events or activities enumerated in this subparagraph if the 130
204+training has been authorized by the employing entity. 131
205+ 132
206+A heart attack or stroke that causes death or causes an injury 133
207+resulting in death must occur within 24 hours after an event or 134
208+activity enumerated in this subparagraph and must be directly 135
209+and proximately caused by the event or activity in order to be 136
210+considered as having occurred in the line of duty. 137
211+ Section 2. This act shall take effect July 1, 2023. 138