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| 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. | ||
| 6 | |||
| 7 | Be It Enacted by the Legislature of the State of Florida: | ||
| 8 | |||
| 9 | Section 1. Section 196.24, Florida Statutes, is amended to | ||
| 10 | read: | ||
| 11 | 196.24 Exemption for disabled ex-service memberor | ||
| 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. | ||
| 28 | |||