HB 0061 2003
1	CHAMBER ACTION
2
3
4
5
6	The Committee on Finance & Tax recommends the following:
7
8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to property tax exemptions; amending s.
12	196.24, F.S.; entitling disabled veterans and the
13	surviving spouses of such veterans to an exemption from
14	taxation of the value of certain property under certain
15	circumstances; providing for grandfathering persons
16	currently receiving the exemption; providing an effective
17	date.
18
19	Be It Enacted by the Legislature of the State of Florida:
20
21	Section 1. Section 196.24, Florida Statutes, is amended to
22	read:
23	196.24 Exemption for disabled veteran or surviving spouse
24	ex-service member; evidence of disability.--Any veteran who is
25	ex-service member,a bona fide resident of the state, who has
26	been disabled to a degree of 10 percent or more while serving
27	during a period of wartime service as defined in s. 1.01(14), or
28	by misfortune, is entitled to the exemption from taxation
29	provided for in s. 3(b), Art. VII of the State Constitution as
30	provided in this section. Property to the value of $5,000 of
31	such a person is exempt from taxation. The production by him or
32	her of a certificate of disability from the United States
33	Government or the United States Department of Veterans Affairs
34	or its predecessor before the property appraiser of the county
35	wherein the ex-service member's property lies is prima facie
36	evidence of the fact that he or she is entitled to the
37	exemption. The unremarried surviving spouse of such a disabled
38	veteran who, on the date of the disabled veteran’s death, had
39	been married to the disabled veteran for at least 20 years is
40	also entitled to the exemption. Any person who properly received
41	this exemption as a disabled ex-service member on the 2003 tax
42	roll shall continue to qualify for this exemption.
43	Section 2. This act shall take effect upon becoming a law.