Senate Bill sb1438

    Florida Senate - 2003                                  SB 1438

    By Senator Clary





    4-1405-03                                            See HB 61

  1                      A bill to be entitled

  2         An act relating to property tax exemptions;

  3         amending s. 196.24, F.S.; entitling the

  4         surviving spouse of certain ex-service members

  5         to an exemption from taxation of the value of

  6         certain property; providing an effective date.

  7

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

  9

10         Section 1.  Section 196.24, Florida Statutes, is

11  amended to read:

12         196.24  Exemption for disabled ex-service member or

13  surviving spouse; evidence of disability.--Any ex-service

14  member, a bona fide resident of the state, who has been

15  disabled to a degree of 10 percent or more while serving

16  during a period of wartime service as defined in s. 1.01(14),

17  or by misfortune, is entitled to the exemption from taxation

18  provided for in s. 3(b), Art. VII of the State Constitution as

19  provided in this section. Property to the value of $5,000 of

20  such a person is exempt from taxation. The production by him

21  or her of a certificate of disability from the United States

22  Government or the United States Department of Veterans Affairs

23  or its predecessor before the property appraiser of the county

24  wherein the ex-service member's property lies is prima facie

25  evidence of the fact that he or she is entitled to the

26  exemption. The surviving spouse of such ex-service member is

27  also entitled to the exemption provided in this section.

28         Section 2.  This act shall take effect upon becoming a

29  law.

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