Florida 2025 Regular Session

Florida House Bill H0165

Introduced
1/14/25  
Refer
1/22/25  
Refer
1/22/25  
Refer
1/22/25  
Engrossed
4/16/25  

Caption

Tax Exemptions for Surviving Spouses of Quadriplegics

Impact

If passed, the bill would specifically modify Section 196.101 of the Florida Statutes, which pertains to tax exemptions for disabled individuals. The provision ensures that surviving spouses can retain tax exemptions on their homestead property under specific conditions, thereby providing them some financial stability. This change is particularly significant as it acknowledges the unique challenges faced by families of quadriplegics and aims to alleviate some of the financial strain post-loss.

Summary

House Bill 0165, titled 'Tax Exemptions for Surviving Spouses of Quadriplegics', aims to amend existing tax laws concerning real estate exemptions for the surviving spouses of quadriplegics in Florida. The bill allows the surviving spouse to carry over the tax exemption the quadriplegic received if they predecease their spouse and the surviving spouse remains the titleholder of the property used as a homestead. This provision offers financial relief to families affected by the ongoing burden of care associated with quadriplegia, especially after the loss of a spouse.

Contention

While the bill is generally seen as a compassionate measure, there may be concerns regarding the long-term financial implications for state revenues. Critics might argue that extending tax exemptions in this manner could contribute to decreased tax revenues for local governments, impacting their ability to fund essential services. However, supporters contend that the benefits to families must be weighed against potential budgetary concerns, emphasizing that such measures can enhance the quality of life for vulnerable populations.

Companion Bills

FL S0750

Same As Tax Exemptions for Surviving Spouses of Quadriplegics

FL S0748

Similar To Homestead Property Exemption for the Surviving Spouses of Certain Quadriplegics

FL H0163

Related Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics

Similar Bills

No similar bills found.