Senate Bill 2256

    Florida Senate - 1998                                  SB 2256

    By Senator Forman





    32-1024-98

  1                      A bill to be entitled

  2         An act relating to property tax exemptions;

  3         amending s. 196.011, F.S.; providing a

  4         retroactive exemption for certain disabled

  5         veterans or their surviving spouses; providing

  6         for a late application; amending s. 196.091,

  7         F.S.; conforming provisions; providing an

  8         effective date.

  9

10  Be It Enacted by the Legislature of the State of Florida:

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12         Section 1.  Subsection (13) is added to section

13  196.011, Florida Statutes, to read:

14         196.011  Annual application required for exemption.--

15         (13)  Notwithstanding subsection (1), if the letter of

16  disability referred to in s. 196.081(2) or the certificate of

17  disability referred to in s. 196.091(2) is issued with a

18  retroactive effective date of disability, the veteran or the

19  veteran's surviving spouse may file a late application for the

20  exemption for any years for which the retroactive finding of

21  disability would qualify the veteran or spouse for the

22  exemption, if the veteran or the spouse was the owner of

23  property otherwise qualified for the exemption on January 1 of

24  each such year. The veteran or the veteran's surviving spouse

25  may file such late application, whether or not an application

26  had previously been filed for such years. Any taxes assessed

27  on such property shall be canceled and, if paid, refunded,

28  notwithstanding the limitations in s. 197.182(1)(c). Any tax

29  certificates outstanding on such property shall be canceled

30  and refund made under s. 197.432(10).

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1998                                  SB 2256
    32-1024-98




  1         Section 2.  Subsection (2) of section 196.091, Florida

  2  Statutes, is amended to read:

  3         196.091  Exemption for disabled veterans confined to

  4  wheelchairs.--

  5         (2)  The production by an ex-service member or the

  6  spouse or surviving spouse of the ex-service member of a

  7  certificate of disability from the United States Government or

  8  the United States Department of Veterans Affairs or its

  9  predecessor before the property appraiser of the county

10  wherein his or her property lies is prima facie evidence of

11  the fact that he or she is entitled to such exemptions.

12         Section 3.  This act shall take effect upon becoming a

13  law and shall allow exemptions retroactive to January 1, 1995.

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16                          SENATE SUMMARY

17    Provides that a veteran or the surviving spouse of a
      veteran may file a late application for a property tax
18    exemption upon the issuance of certain letters or
      certificates of disability with retroactive effective
19    dates.

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