Florida Senate - 2016                                     SB 816
       
       
        
       By Senator Altman
       
       
       
       
       
       16-01034A-16                                           2016816__
    1                        A bill to be entitled                      
    2         An act relating to a homestead property tax discount
    3         for disabled veterans; amending s. 196.082, F.S.;
    4         providing for the transfer of a certain discount on ad
    5         valorem taxes on homestead property to the surviving
    6         spouse of a specified disabled veteran under certain
    7         circumstances; providing for the transfer of the
    8         discount by the surviving spouse to a new residence
    9         under certain circumstances; providing a contingent
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Present subsections (3) through (6) of section
   15  196.082, Florida Statutes, are redesignated as subsections (4)
   16  through (7), respectively, and a new subsection (3) is added to
   17  that section, to read:
   18         196.082 Discounts for disabled veterans.—
   19         (3) If a veteran who is receiving the discount under this
   20  section predeceases his or her spouse and if, upon the death of
   21  the veteran, the surviving spouse holds the legal or beneficial
   22  title to the homestead and permanently resides thereon as
   23  specified in s. 196.031, the discount carries over to the
   24  benefit of the surviving spouse until he or she remarries or
   25  sells or otherwise disposes of the property. If the surviving
   26  spouse sells the property, a discount not to exceed the amount
   27  granted from the most recent ad valorem tax roll may be
   28  transferred to his or her new residence if the residence is used
   29  as his or her primary residence and he or she does not remarry.
   30         Section 2. This act shall take effect on the same date that
   31  SJR 778, or a similar joint resolution, is approved by the
   32  electors at the general election to be held in November 2016 or
   33  at an earlier special election specifically authorized by law
   34  for that purpose.