CODING: Words stricken are deletions; words underlined are additions.
House Bill 0371




    Florida House of Representatives - 1997                 HB 371

        By Representative Stafford






  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         amending s. 196.202, F.S.; increasing the

  4         amount of the exemption for property of widows,

  5         widowers, blind persons, and disabled persons;

  6         amending s. 196.031, F.S.; decreasing the

  7         amount of an increased homestead exemption

  8         allowed to disabled persons qualified for the

  9         exemption under s. 196.202; providing an

10         effective date.

11

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

13

14         Section 1.  Section 196.202, Florida Statutes, is

15  amended to read:

16         196.202  Property of widows, widowers, blind persons,

17  and persons totally and permanently disabled.--Property to the

18  value of $2,500 $500 of every widow, widower, blind person, or

19  totally and permanently disabled person who is a bona fide

20  resident of this state shall be exempt from taxation.

21         Section 2.  Paragraph (b) of subsection (3) of section

22  196.031, Florida Statutes, is amended to read:

23         196.031  Exemption of homesteads.--

24         (3)(a)  For every person who is entitled to the

25  exemption provided in subsection (1), who is a permanent

26  resident of this state, and who is 65 years of age or older,

27  the exemption is increased to $10,000 of assessed valuation

28  for taxes levied by governing bodies of counties,

29  municipalities, and special districts.

30         (b)  For every person who is entitled to the exemption

31  provided in subsection (1), who has been a permanent resident

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






    Florida House of Representatives - 1997                 HB 371

    289-148C-97






  1  of this state for the 5 consecutive years prior to claiming

  2  the exemption under this subsection, and who qualifies for the

  3  exemption granted pursuant to s. 196.202 as a totally and

  4  permanently disabled person, the exemption is increased to

  5  $7,500 $9,500 of assessed valuation for taxes levied by

  6  governing bodies of counties, municipalities, and special

  7  districts.

  8         (c)  No homestead shall be exempted under both

  9  paragraphs (a) and (b).  In no event shall the combined

10  exemptions of s. 196.202 and paragraph (a) or paragraph (b)

11  exceed $10,000.

12         (d)  For every person who is entitled to the exemption

13  provided in subsection (1) and who is a permanent resident of

14  this state, the exemption is increased to a total of $25,000

15  of assessed valuation for taxes levied by governing bodies of

16  school districts.

17         (e)  For every person who is entitled to the exemption

18  provided in subsection (1) and who is a resident of this

19  state, the exemption is increased to a total of $25,000 of

20  assessed valuation for levies of taxing authorities other than

21  school districts. However, the increase provided in this

22  paragraph shall not apply with respect to the assessment roll

23  of a county unless and until the roll of that county has been

24  approved by the executive director pursuant to s. 193.1142.

25         Section 3.  This act shall take effect January 1, 1998.

26

27            *****************************************

28                          HOUSE SUMMARY

29
      Increases the amount of the ad valorem tax exemption for
30    property of widows, widowers, blind persons, and disabled
      persons from $500 to $2,500, and correspondingly
31    decreases the amount of the increased homestead exemption
      allowed to disabled persons qualified for that exemption.
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