HB 1001 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1001-00
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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 V E S
A bill to be entitled 1
An act relating to exemptions for totally and 2
permanently disabled veterans; amending s. 196.081, 3
F.S.; expanding eligibility for a certain prorated 4
refund; providing an effective date. 5
6
Be It Enacted by the Legislature of the State of Florida: 7
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Section 1. Paragraph (b) of subsection (1) of section 9
196.081, Florida Statutes, is amended to read: 10
196.081 Exemption for certain permanently and totally 11
disabled veterans and for surviving spouses of veterans; 12
exemption for surviving spouses of first responders who die in 13
the line of duty.— 14
(1) 15
(b) If legal or beneficial title to property is acquired 16
between January 1 and November 1 of any year by a veter an or his 17
or her surviving spouse receiving an exemption under this 18
section on another property for that tax year , the veteran or 19
his or her surviving spouse may receive a refund, prorated as of 20
the date of acquisition transfer, of the ad valorem taxes pai d 21
for the newly acquired property if he or she applies for and 22
receives an exemption under this section for the newly acquired 23
property in the next tax year. The veteran must have qualified 24
as having a service-connected total and permanent disability 25
HB 1001 2023
CODING: Words stricken are deletions; words underlined are additions.
hb1001-00
Page 2 of 2
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
under subsection (2) as of January 1 of the year the new 26
property was acquired. If the property appraiser finds that the 27
applicant is entitled to an exemption under this section for the 28
newly acquired property, the property appraiser shall 29
immediately make such entries upon the tax rolls of the county 30
that are necessary to allow the prorated refund of taxes for the 31
previous tax year. 32
Section 2. The amendment made by this act to s. 196.081, 33
Florida Statutes, applies beginning with the 2024 tax roll. 34
Section 3. This act shall take effect July 1, 2023. 35