CS/HB 717 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0717-01-c1
Page 1 of 4
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 exemptions; amending 2
s. 196.081, F.S.; specifying that certain permanently 3
and totally disabled veterans or their surviving 4
spouses are entitled to, rather than may receive, a 5
prorated refund of ad valorem taxes paid under certain 6
circumstances; making clarifying changes relating to 7
the transfer of homestead tax exemptions by surviving 8
spouses of certain veterans and first resp onders; 9
providing an effective date. 10
11
Be It Enacted by the Legislature of the State of Florida: 12
13
Section 1. Paragraph (b) of subsection (1), subsection 14
(3), paragraph (b) of subsection (4), and paragraph (b) of 15
subsection (6) of section 196.081, Fl orida Statutes, are amended 16
to read: 17
196.081 Exemption for certain permanently and totally 18
disabled veterans and for surviving spouses of veterans; 19
exemption for surviving spouses of first responders who die in 20
the line of duty.— 21
(1) 22
(b) If legal or beneficial title to property is acquired 23
between January 1 and November 1 of any year by a veteran or his 24
or her surviving spouse receiving an exemption under this 25
CS/HB 717 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0717-01-c1
Page 2 of 4
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
section on another property for that tax year, the veteran or 26
his or her surviving spouse is entitled to may receive a refund, 27
prorated as of the date of transfer, of the ad valorem taxes 28
paid for the newly acquired property if he or she applies for 29
and receives an exemption under this section for the newly 30
acquired property in the next tax year. If the property 31
appraiser finds that the applicant is entitled to an exemption 32
under this section for the newly acquired property, the property 33
appraiser shall immediately make such entries upon the tax rolls 34
of the county that are necessary to allow the p rorated refund of 35
taxes for the previous tax year. 36
(3) If the totally and permanently disabled veteran 37
predeceases his or her spouse and if, upon the death of the 38
veteran, the spouse holds the legal or beneficial title to the 39
homestead and permanently re sides thereon as specified in s. 40
196.031, the exemption from taxation carries over to the benefit 41
of the veteran's spouse until such time as he or she remarries 42
or sells or otherwise disposes of the property. If the spouse 43
sells the property, the spouse may transfer an exemption not to 44
exceed the amount granted from the most recent ad valorem tax 45
roll may be transferred to his or her new residence, as long as 46
it is used as his or her primary residence and he or she does 47
not remarry. 48
(4) Any real estate th at is owned and used as a homestead 49
by the surviving spouse of a veteran who died from service -50
CS/HB 717 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0717-01-c1
Page 3 of 4
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
connected causes while on active duty as a member of the United 51
States Armed Forces and for whom a letter from the United States 52
Government or United States Depa rtment of Veterans Affairs or 53
its predecessor has been issued certifying that the veteran who 54
died from service-connected causes while on active duty is 55
exempt from taxation if the veteran was a permanent resident of 56
this state on January 1 of the year in which the veteran died. 57
(b) The tax exemption carries over to the benefit of the 58
veteran's surviving spouse as long as the spouse holds the legal 59
or beneficial title to the homestead, permanently resides 60
thereon as specified in s. 196.031, and does not r emarry. If the 61
surviving spouse sells the property, the spouse may transfer an 62
exemption not to exceed the amount granted under the most recent 63
ad valorem tax roll may be transferred to his or her new 64
residence as long as it is used as his or her primary r esidence 65
and he or she does not remarry. 66
(6) Any real estate that is owned and used as a homestead 67
by the surviving spouse of a first responder who died in the 68
line of duty while employed by the state or any political 69
subdivision of the state, including authorities and special 70
districts, and for whom a letter from the state or appropriate 71
political subdivision of the state, or other authority or 72
special district, has been issued which legally recognizes and 73
certifies that the first responder died in the l ine of duty 74
while employed as a first responder is exempt from taxation if 75
CS/HB 717 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0717-01-c1
Page 4 of 4
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
the first responder and his or her surviving spouse were 76
permanent residents of this state on January 1 of the year in 77
which the first responder died. 78
(b) The tax exemption applie s as long as the surviving 79
spouse holds the legal or beneficial title to the homestead, 80
permanently resides thereon as specified in s. 196.031, and does 81
not remarry. If the surviving spouse sells the property, the 82
spouse may transfer an exemption not to ex ceed the amount 83
granted under the most recent ad valorem tax roll may be 84
transferred to his or her new residence if it is used as his or 85
her primary residence and he or she does not remarry. 86
Section 2. This act shall take effect July 1, 2023. 87