Florida 2024 Regular Session

Florida House Bill H0055 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 55 2024
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7	7	CODING: Words stricken are deletions; words underlined are additions.
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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 VE S
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14	14	A bill to be entitled 1
15	15	An act relating to tax exemptions for surviving 2
16	16	spouses of quadriplegics; amending s. 196.101, F.S.; 3
17	17	authorizing the surviving spouses of certain 4
18	18	quadriplegics to carry over a certain tax exemption in 5
19	19	certain circumstances; authorizing the Department of 6
20	20	Revenue to adopt emergency rules; providing a 7
21	21	contingent effective date. 8
22	22	9
23	23	Be It Enacted by the Legislature of the State of Florida: 10
24	24	11
25	25	Section 1. Subsections (1) and (3) of section 196.101, 12
26	26	Florida Statutes, are amended to read: 13
27	27	196.101 Exemption for totally and permanently disabled 14
28	28	persons; surviving spouse carryover .— 15
29	29	(1)(a) Any real estate used and owned as a homestead by 16
30	30	any quadriplegic is exempt from taxation. 17
31	31	(b) If the quadriplegic granted an exemption under 18
32	32	paragraph (a) predeceases his or her spouse and if, upon the 19
33	33	death of the quadriplegic, the spouse holds legal or beneficial 20
34	34	title to the homestead and permanently resides there on as 21
35	35	specified in s. 196.031, the discount from ad valorem tax that 22
36	36	the quadriplegic received carries over to the benefit of the 23
37	37	quadriplegic's spouse until such time as he or she remarries or 24
38	38	sells or otherwise disposes of the property. If the spouse sel ls 25
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40	40	HB 55 2024
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43	43
44	44	CODING: Words stricken are deletions; words underlined are additions.
45	45	hb0055-00
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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 VE S
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51	51	or otherwise disposes of the property, a discount not to exceed 26
52	52	the dollar amount granted from the most recent ad valorem tax 27
53	53	roll may be transferred to his or her new residence, as long as 28
54	54	the new residence is used as his or her primary residence and h e 29
55	55	or she does not remarry. 30
56	56	(3) The production by any totally and permanently disabled 31
57	57	person entitled to the exemption in subsection (1) or subsection 32
58	58	(2) of a certificate of such disability from two licensed 33
59	59	doctors of this state or from the United Stat es Department of 34
60	60	Veterans Affairs or its predecessor to the property appraiser of 35
61	61	the county wherein the property lies, is prima facie evidence of 36
62	62	the fact that he or she is entitled to such exemption. 37
63	63	Section 2. The Department of Revenue may, and all 38
64	64	conditions are deemed met to, adopt emergency rules pursuant to 39
65	65	s. 120.54(4), Florida Statutes, to administer this act. 40
66	66	Notwithstanding any other law, emergency rules adopted pursuant 41
67	67	to this section are effective for 6 months after adoption and 42
68	68	may be renewed during the pendency of procedures to adopt 43
69	69	permanent rules addressing the subject of the emergency rules. 44
70	70	Section 3. This act shall take effect on the effective 45
71	71	date of the amendment to the State Constitution proposed by HJR 46
72	72	53, or a similar joint resolution having substantially the same 47
73	73	specific intent and purpose , if such amendment is approved at 48
74	74	the next general election or at an earlier special election 49
75	75	specifically authorized by law for that purpose. 50