HB 747 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0747-00
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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 VE S
A bill to be entitled 1
An act relating to a property tax exemption for 2
surviving spouses of veterans; amending s. 196.081, 3
F.S.; authorizing a surviving spouse of a veteran who 4
predeceased production of a certain letter from the 5
Federal Government to produce the letter before the 6
property appraiser; providing applicability; providing 7
an effective date. 8
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Be It Enacted by the Legislature of the State of Florida: 10
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Section 1. Subsection (2) of section 196.081, Florida 12
Statutes, is amended to read: 13
196.081 Exemption for certain permanently and totally 14
disabled veterans and for surviving spouses of veterans; 15
exemption for surviving spouses of first responders who die in 16
the line of duty.— 17
(2) The production by a veteran or the spouse or surviving 18
spouse of a letter of total and permanent disability from the 19
United States Government or United States Department of Veterans 20
Affairs or its predecessor before the property appraise r of the 21
county in which property of the veteran lies is prima facie 22
evidence of the fact that the veteran or the surviving spouse is 23
entitled to the exemption. If the veteran predeceases production 24
of the letter, the surviving spouse may produce the lette r 25
HB 747 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0747-00
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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 VE S
before the property appraiser. 26
Section 2. The amendment to s. 196.081, Florida Statutes, 27
made by this act applies beginning with the 2024 tax roll. 28
Section 3. This act shall take effect January 1, 2024. 29