HB 0061 2003
   
1 CHAMBER ACTION
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6          The Committee on Local Government & Veterans' Affairs recommends
7    the following:
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9          Committee Substitute
10          Remove the entire bill and insert:
11 A bill to be entitled
12          An act relating to property tax exemptions; amending s.
13    196.24, F.S.; entitling disabled veterans and the
14    surviving spouses of such veterans to an exemption from
15    taxation of the value of certain property; providing an
16    effective date.
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18          Be It Enacted by the Legislature of the State of Florida:
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20          Section 1. Section 196.24, Florida Statutes, is amended to
21    read:
22          196.24 Exemption for disabled veteran or surviving spouse
23    ex-service member; evidence of disability.--Any veteran who is
24    ex-service member,a bona fide resident of the state, who has
25    been disabled to a degree of 10 percent or more while serving
26    during a period of wartime service as defined in s. 1.01(14), or
27    by misfortune, is entitled to the exemption from taxation
28    provided for in s. 3(b), Art. VII of the State Constitution as
29    provided in this section. Property to the value of $5,000 of
30    such a person is exempt from taxation. The production by him or
31    her of a certificate of disability from the United States
32    Government or the United States Department of Veterans Affairs
33    or its predecessor before the property appraiser of the county
34    wherein the ex-service member's property lies is prima facie
35    evidence of the fact that he or she is entitled to the
36    exemption. The unremarried widow or widower of a disabled
37    veteran who, on the date of the disabled veteran’s death, had
38    been married to the disabled veteran for a period of at least 20
39    years is also entitled to such exemption as provided in this
40    section.
41          Section 2. This act shall take effect upon becoming a law.