HB 165 2025
CODING: Words stricken are deletions; words underlined are additions.
hb165-00
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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 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
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Section 1. Subsection s (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 fro m 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 thereon 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 sells 25
HB 165 2025
CODING: Words stricken are deletions; words underlined are additions.
hb165-00
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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
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 he 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 States 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 th e 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
163, or a similar joint resolution h aving 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