CS/HB 1001 2023
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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
8
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)1. If legal or beneficial title to property is acquired 16
between January 1 and November 1 of any year by a vet eran 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 transfer, of the ad valorem taxes paid for the newly 21
acquired property if he or she applies for and receives an 22
exemption under this section for the newly acquired property in 23
the next tax year. If the property appraiser finds that the 24
applicant is entitled to an exemption under this section for the 25
CS/HB 1001 2023
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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
newly acquired property, the property appraiser shall 26
immediately make such entries upon the tax rolls of the county 27
that are necessary to allow the prorated refund of taxes for the 28
previous tax year. 29
2. If legal or beneficial title to property is acquired 30
between January 1 and November 1 of any year by a veteran or his 31
or her surviving spouse not receiving an exemption under this 32
section on another property for that tax year, and as of January 33
1 of that tax year, the veteran was honorably discharged with a 34
service-connected total and permanent disability and for whom a 35
letter from the United States Government or United States 36
Department of Veterans Affairs or its predecessor has been 37
issued certifying that the veteran is totally and permanently 38
disabled, the veteran or his or her surviving spouse may receive 39
a refund, prorated as of the date of transfer, of the ad valorem 40
taxes paid for the newly acquired property if he or she applies 41
for and receives an exemption under this section for the newly 42
acquired property in the next tax year. If the property 43
appraiser finds that the applicant is entitled to an exemption 44
under this section for the newly acquired property, the property 45
appraiser shall immediately make such entries upon the tax rolls 46
of the county that are necessary to allow the prorated refund of 47
taxes for the previous tax year. 48
Section 2. The amendment made by this act to s. 196.081, 49
Florida Statutes, applies beginning with the 2024 tax roll. 50
CS/HB 1001 2023
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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
Section 3. This act shall take effect July 1, 2023. 51