HB 39 2025
CODING: Words stricken are deletions; words underlined are additions.
hb39-00
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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 V E S
A bill to be entitled 1
An act relating to tax exemption for disabled ex -2
servicemembers; amending s. 196.24, F.S.; increasing 3
the value of a tax exemption for certain disabled ex -4
servicemembers; providing an effective date. 5
6
Be It Enacted by the Legislature of the State of Florida: 7
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Section 1. Subsection (1) of section 196.24, Florida 9
Statutes, is amended to read: 10
196.24 Exemption for disabled ex -servicemember or 11
surviving spouse; evidence of disability. — 12
(1) Any ex-servicemember, as defined in s. 196.012, who is 13
a bona fide resident of the state, who was discharged under 14
honorable conditions, and who has been disabled to a degree of 15
10 percent or more by misfortune or w hile serving during a 16
period of wartime service as defined in s. 1.01(14) is entitled 17
to the exemption from taxation provided for in s. 3(b), Art. VII 18
of the State Constitution as provided in this section. Property 19
to the value of $10,000 $5,000 of such a person is exempt from 20
taxation. The production by him or her of a certificate of 21
disability from the United States Government or the United 22
States Department of Veterans Affairs or its predecessor before 23
the property appraiser of the county wherein the ex -24
servicemember's property lies is prima facie evidence of the 25
HB 39 2025
CODING: Words stricken are deletions; words underlined are additions.
hb39-00
Page 2 of 2
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
fact that he or she is entitled to the exemption. The 26
unremarried surviving spouse of such a disabled ex -servicemember 27
is also entitled to the exemption. 28
Section 2. This act shall take effect July 1, 2025. 29