Florida 2024 2024 Regular Session

Florida House Bill H0055 Introduced / Bill

Filed 09/19/2023

                       
 
HB 55  	2024 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hb0055-00 
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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	VE S 
 
 
 
A bill to be entitled 1 
An act relating to tax exemptions for surviving 2 
spouses of quadriplegics; amending s. 196.101, F.S.; 3 
authorizing the surviving spouses of certain 4 
quadriplegics to carry over a certain tax exemption in 5 
certain circumstances; authorizing the Department of 6 
Revenue to adopt emergency rules; providing a 7 
contingent effective date. 8 
 9 
Be It Enacted by the Legislature of the State of Florida: 10 
 11 
 Section 1.  Subsections (1) and (3) of section 196.101, 12 
Florida Statutes, are amended to read: 13 
 196.101  Exemption for totally and permanently disabled 14 
persons; surviving spouse carryover .— 15 
 (1)(a) Any real estate used and owned as a homestead by 16 
any quadriplegic is exempt from taxation. 17 
 (b)  If the quadriplegic granted an exemption under 18 
paragraph (a) predeceases his or her spouse and if, upon the 19 
death of the quadriplegic, the spouse holds legal or beneficial 20 
title to the homestead and permanently resides there on as 21 
specified in s. 196.031, the discount from ad valorem tax that 22 
the quadriplegic received carries over to the benefit of the 23 
quadriplegic's spouse until such time as he or she remarries or 24 
sells or otherwise disposes of the property. If the spouse sel ls 25     
 
HB 55  	2024 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hb0055-00 
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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	VE S 
 
 
 
or otherwise disposes of the property, a discount not to exceed 26 
the dollar amount granted from the most recent ad valorem tax 27 
roll may be transferred to his or her new residence, as long as 28 
the new residence is used as his or her primary residence and h e 29 
or she does not remarry. 30 
 (3)  The production by any totally and permanently disabled 31 
person entitled to the exemption in subsection (1) or subsection 32 
(2) of a certificate of such disability from two licensed 33 
doctors of this state or from the United Stat es Department of 34 
Veterans Affairs or its predecessor to the property appraiser of 35 
the county wherein the property lies, is prima facie evidence of 36 
the fact that he or she is entitled to such exemption. 37 
 Section 2.  The Department of Revenue may, and all 38 
conditions are deemed met to, adopt emergency rules pursuant to 39 
s. 120.54(4), Florida Statutes, to administer this act. 40 
Notwithstanding any other law, emergency rules adopted pursuant 41 
to this section are effective for 6 months after adoption and 42 
may be renewed during the pendency of procedures to adopt 43 
permanent rules addressing the subject of the emergency rules. 44 
 Section 3.  This act shall take effect on the effective 45 
date of the amendment to the State Constitution proposed by HJR 46 
53, or a similar joint resolution having substantially the same 47 
specific intent and purpose , if such amendment is approved at 48 
the next general election or at an earlier special election 49 
specifically authorized by law for that purpose. 50