HB 0061 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.
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.
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