Senate Bill sb1438c1

    Florida Senate - 2003                           CS for SB 1438

    By the Committee on Comprehensive Planning; and Senators
    Clary, Argenziano and Fasano




    316-1924-03

  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 a disabled veteran to an

  5         exemption from taxation of the value of certain

  6         property under certain circumstances; providing

  7         an effective date.

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

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11         Section 1.  Section 196.24, Florida Statutes, is

12  amended to read:

13         196.24  Exemption for disabled veteran or surviving

14  spouse ex-service member; evidence of disability.--Any veteran

15  who is ex-service member, a bona fide resident of the state,

16  who has been disabled to a degree of 10 percent or more while

17  serving during a period of wartime service as defined in s.

18  1.01(14), or by misfortune, is entitled to the exemption from

19  taxation provided for in s. 3(b), Art. VII of the State

20  Constitution as provided in this section. Property to the

21  value of $5,000 of such a person is exempt from taxation. The

22  production by him or her of a certificate of disability from

23  the United States Government or the United States Department

24  of Veterans Affairs or its predecessor before the property

25  appraiser of the county wherein the ex-service member's

26  property lies is prima facie evidence of the fact that he or

27  she is entitled to the exemption. The unremarried surviving

28  spouse of such a disabled veteran who, on the date of the

29  disabled veteran's death, had been married to the disabled

30  veteran for at least 20 years is also entitled to the

31  exemption.

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    Florida Senate - 2003                           CS for SB 1438
    316-1924-03




 1         Section 2.  This act shall take effect July 1, 2003.

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 3          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
 4                         Senate Bill 1438

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 6  The Committee Substitute differs from the bill as filed in
    that it requires the surviving spouse, to qualify for
 7  exemption, to be married to the veteran for at least 20 years
    and remain unmarried.
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CODING: Words stricken are deletions; words underlined are additions.