HB 0053	2003
1	A bill to be entitled
2	An act relating to property tax exemptions; amending s.
3	196.24, F.S.; entitling the surviving spouse of certain
4	ex-service members to an exemption from taxation of the
5	value of certain property; providing an effective date.
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7	Be It Enacted by the Legislature of the State of Florida:
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9	Section 1. Section 196.24, Florida Statutes, is amended to
10	read:
11	196.24 Exemption for disabled ex-service member or
12	surviving spouse; evidence of disability.--Any ex-service
13	member, a bona fide resident of the state, who has been disabled
14	to a degree of 10 percent or more while serving during a period
15	of wartime service as defined in s. 1.01(14), or by misfortune,
16	is entitled to the exemption from taxation provided for in s.
17	3(b), Art. VII of the State Constitution as provided in this
18	section. Property to the value of $5,000 of such a person is
19	exempt from taxation. The production by him or her of a
20	certificate of disability from the United States Government or
21	the United States Department of Veterans Affairs or its
22	predecessor before the property appraiser of the county wherein
23	the ex-service member's property lies is prima facie evidence of
24	the fact that he or she is entitled to the exemption. The
25	surviving spouse of such ex-service member is also entitled to
26	such exemption as provided in this section.
27	Section 2. This act shall take effect upon becoming a law.
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