Senate Bill sb0202

    Florida Senate - 2004                                   SB 202

    By Senator Clary





    4-94-04

  1                      A bill to be entitled

  2         An act relating to property tax exemptions;

  3         amending s. 196.24, F.S.; entitling the

  4         surviving spouse of a disabled veteran to an

  5         exemption from taxation of the value of certain

  6         property under certain circumstances; providing

  7         an effective date.

  8  

  9  Be It Enacted by the Legislature of the State of Florida:

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11         Section 1.  Section 196.24, Florida Statutes, is

12  amended to read:

13         196.24  Exemption for disabled veteran or surviving

14  spouse ex-service member; evidence of disability.--Any veteran

15  who is ex-service member, a bona fide resident of the state,

16  who has been disabled to a degree of 10 percent or more while

17  serving during a period of wartime service as defined in s.

18  1.01(14), or by misfortune, is entitled to the exemption from

19  taxation provided for in s. 3(b), Art. VII of the State

20  Constitution as provided in this section. Property to the

21  value of $5,000 of such a person is exempt from taxation. The

22  production by him or her of a certificate of disability from

23  the United States Government or the United States Department

24  of Veterans Affairs or its predecessor before the property

25  appraiser of the county wherein the ex-service member's

26  property lies is prima facie evidence of the fact that he or

27  she is entitled to the exemption. The unremarried surviving

28  spouse of such a disabled veteran who, on the date of the

29  disabled veteran's death, had been married to the disabled

30  veteran for at least 20 years is also entitled to the

31  exemption.

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    Florida Senate - 2004                                   SB 202
    4-94-04




 1         Section 2.  This act shall take effect July 1, 2004.

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 4                          SENATE SUMMARY

 5    Extends an existing property tax exemption for a disabled
      veteran to the veteran's unremarried surviving spouse
 6    who, on the date of the veteran's death, had been married
      to the decedent for at least 20 years.
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CODING: Words stricken are deletions; words underlined are additions.