Florida 2024 Regular Session

Florida House Bill H0053

Introduced
9/19/23  
Refer
10/5/23  
Introduced
9/19/23  
Refer
10/5/23  
Refer
10/5/23  

Caption

Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics

Impact

If enacted, this amendment would create a new category of property tax exemption, impacting the state's approach to homestead tax relief. It signifies an acknowledgment of the financial burdens faced by families of severely disabled individuals and seeks to provide ongoing support to surviving spouses. This change could lead to a notable decrease in property tax liabilities for those affected, thus potentially encouraging legislative changes in other areas of supportive fiscal policy towards similar groups.

Summary

House Bill H0053 proposes an amendment to the Florida Constitution that would authorize the legislature to provide a homestead property tax exemption specifically for the surviving spouses of quadriplegics. Currently, quadriplegics who meet certain criteria are able to receive property tax exemptions; however, this bill seeks to extend that benefit posthumously to their spouses, thereby offering an additional financial relief mechanism. The proposed constitutional amendment would be submitted to voters for approval at a general election or a specially authorized election, reflecting the bill's aim of broader public support for the initiative.

Contention

While the bill has gained supportive traction within the legislature, potential points of contention may arise concerning the eligibility requirements for the exemption, particularly regarding how quadriplegic status is determined and documented. Critics might argue that specifics of the definitions and the potential for fraud must be carefully managed to ensure that the benefit is used appropriately. There may also be discussions on the long-term implications this could have on state tax revenues and how these changes will be funded to avoid placing additional burdens on other taxpayers.

Companion Bills

FL H0055

Related Tax Exemptions for Surviving Spouses of Quadriplegics

FL S0618

Same As Homestead Property Tax Exemption for the Surviving Spouse of Certain Quadriplegics

FL S0616

Similar To Tax Exemptions for Surviving Spouses of Quadriplegics

Similar Bills

FL H1105

Rescinding a Homestead Exemption Application

FL H0775

Assessment of Homestead Property

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

FL H1649

Property Tax Administration

MN SF174

Application permission for homestead classification to use federal taxpayer identification numbers in lieu of Social Security Numbers

FL H1041

Assessment of Homestead Property

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.