Florida 2023 Regular Session

Florida House Bill H1001 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	~~CS/~~HB 1001 2023
	3	+	HB 1001 2023
4	4
5	5
6	6
7	7		CODING: Words stricken are deletions; words underlined are additions.
8		-	hb1001-~~01-c1~~
9		-	Page 1 of 3
	8	+	hb1001-00
	9	+	Page 1 of 2
10	10		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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12	12
13	13
14	14		A bill to be entitled 1
15	15		An act relating to exemptions for totally and 2
16	16		permanently disabled veterans; amending s. 196.081, 3
17	17		F.S.; expanding eligibility for a certain prorated 4
18	18		refund; providing an effective date. 5
19	19		6
20	20		Be It Enacted by the Legislature of the State of Florida: 7
21	21		8
22	22		Section 1. Paragraph (b) of subsection (1) of section 9
23	23		196.081, Florida Statutes, is amended to read: 10
24	24		196.081 Exemption for certain permanently and totally 11
25	25		disabled veterans and for surviving spouses of veterans; 12
26	26		exemption for surviving spouses of first responders who die in 13
27	27		the line of duty.— 14
28	28		(1) 15
29		-	(b)1. If legal or beneficial title to property is acquired 16
	29	+	(b) If legal or beneficial title to property is acquired 16
30	30		between January 1 and November 1 of any year by a veter an or his 17
31	31		or her surviving spouse receiving an exemption under this 18
32	32		section on another property for that tax year , the veteran or 19
33	33		his or her surviving spouse may receive a refund, prorated as of 20
34		-	the date of transfer, of the ad valorem taxes ~~paid for the newly~~ 21
35		-	acquired property if he or she applies for and ~~receives an~~ 22
36		-	exemption under this section for the newly acquired ~~property in~~ 23
37		-	the next tax year. If the ~~property appraiser finds that the~~ 24
38		-	~~applicant is entitled to an exemption under this section for the~~ 25
	34	+	the date of acquisition transfer, of the ad valorem taxes pai d 21
	35	+	for the newly acquired property if he or she applies for and 22
	36	+	receives an exemption under this section for the newly acquired 23
	37	+	property in the next tax year. The veteran must have qualified 24
	38	+	as having a service-connected total and permanent disability 25
39	39
40		-	~~CS/~~HB 1001 2023
	40	+	HB 1001 2023
41	41
42	42
43	43
44	44		CODING: Words stricken are deletions; words underlined are additions.
45		-	hb1001-~~01-c1~~
46		-	Page 2 of 3
	45	+	hb1001-00
	46	+	Page 2 of 2
47	47		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
48	48
49	49
50	50
51		-	newly acquired property, the property appraiser shall 26
52		-	immediately make such entries upon the tax rolls of the county 27
53		-	that are necessary to allow the prorated refund of taxes for the 28
54		-	previous tax year. 29
55		-	2. If legal or beneficial title to property is acquired 30
56		-	between January 1 and November 1 of any year by a veteran or his 31
57		-	or her surviving spouse not receiving an exemption under this 32
58		-	section on another property for that tax year, and as of January 33
59		-	1 of that tax year, the veteran was honorably discharged with a 34
60		-	service-connected total and permanent disability and for whom a 35
61		-	letter from the United States Government or United States 36
62		-	Department of Veterans Affairs or its predecessor has been 37
63		-	issued certifying that the veteran is totally and permanently 38
64		-	disabled, the veteran or his or her surviving spouse may receive 39
65		-	a refund, prorated as of the date of transfer, of the ad valorem 40
66		-	taxes paid for the newly acquired property if he or she applies 41
67		-	for and receives an exemption under this section for the newly 42
68		-	acquired property in the next tax year. If the property 43
69		-	appraiser finds that the applicant is entitled to an exemption 44
70		-	under this section for the newly acquired property, the property 45
71		-	appraiser shall immediately make such entries upon the tax rolls 46
72		-	of the county that are necessary to allow the prorated refund of 47
73		-	taxes for the previous tax year. 48
74		-	Section 2. The amendment made by this act to s. 196.081, 49
75		-	Florida Statutes, applies beginning with the 2024 tax roll. 50
76		-
77		-	CS/HB 1001 2023
78		-
79		-
80		-
81		-	CODING: Words stricken are deletions; words underlined are additions.
82		-	hb1001-01-c1
83		-	Page 3 of 3
84		-	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
85		-
86		-
87		-
88		-	Section 3. This act shall take effect July 1, 2023. 51
	51	+	under subsection (2) as of January 1 of the year the new 26
	52	+	property was acquired. If the property appraiser finds that the 27
	53	+	applicant is entitled to an exemption under this section for the 28
	54	+	newly acquired property, the property appraiser shall 29
	55	+	immediately make such entries upon the tax rolls of the county 30
	56	+	that are necessary to allow the prorated refund of taxes for the 31
	57	+	previous tax year. 32
	58	+	Section 2. The amendment made by this act to s. 196.081, 33
	59	+	Florida Statutes, applies beginning with the 2024 tax roll. 34
	60	+	Section 3. This act shall take effect July 1, 2023. 35