Florida Senate - 2023 SB 1052 By Senator Berman 26-01737A-23 20231052__ 1 A bill to be entitled 2 An act relating to exemptions for totally and 3 permanently disabled veterans; amending s. 196.081, 4 F.S.; deleting a condition that a veteran or his or 5 her surviving spouse have received a specified 6 homestead tax exemption to qualify for a prorated 7 refund of ad valorem taxes paid on homestead property 8 acquired during a specified timeframe; specifying a 9 requirement for qualifying for the prorated refund; 10 providing applicability; providing an effective date. 11 12 Be It Enacted by the Legislature of the State of Florida: 13 14 Section 1.Paragraph (b) of subsection (1) of section 15 196.081, Florida Statutes, is amended to read: 16 196.081Exemption for certain permanently and totally 17 disabled veterans and for surviving spouses of veterans; 18 exemption for surviving spouses of first responders who die in 19 the line of duty. 20 (1) 21 (b)If legal or beneficial title to property is acquired 22 between January 1 and November 1 of any year by a veteran or his 23 or her surviving spouse receiving an exemption under this 24 section on another property for that tax year, the veteran or 25 his or her surviving spouse may receive a refund, prorated as of 26 the date of acquisition transfer, of the ad valorem taxes paid 27 for the newly acquired property if he or she applies for and 28 receives an exemption under this section for the newly acquired 29 property in the next tax year. The veteran must have qualified 30 as having a service-connected total and permanent disability 31 under subsection (2) as of January 1 of the year the new 32 property was acquired. If the property appraiser finds that the 33 applicant is entitled to an exemption under this section for the 34 newly acquired property, the property appraiser shall 35 immediately make such entries upon the tax rolls of the county 36 that are necessary to allow the prorated refund of taxes for the 37 previous tax year. 38 Section 2.The amendment made by this act to s. 196.081, 39 Florida Statutes, applies beginning with the 2024 tax roll. 40 Section 3.This act shall take effect July 1, 2023.