Senate Bill sb0202c1

    Florida Senate - 2004                            CS for SB 202

    By the Committee on Comprehensive Planning; and Senators
    Clary, Dawson, Fasano, Posey and Bennett




    316-893-04

  1                      A bill to be entitled

  2         An act relating to property tax exemptions;

  3         amending s. 196.012, F.S.; defining the term

  4         "ex-service member" for purposes of ch. 196,

  5         F.S.; amending s. 196.24, F.S.; revising the

  6         qualifications for the exemption; entitling the

  7         surviving spouse of a disabled ex-service

  8         member to an exemption from property taxation

  9         for the value of certain property under certain

10         circumstances; providing an effective date.

11  

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

13  

14         Section 1.  Subsection (20) is added to section

15  196.012, Florida Statutes, to read:

16         196.012  Definitions.--For the purpose of this chapter,

17  the following terms are defined as follows, except where the

18  context clearly indicates otherwise:

19         (20)  "Ex-service member" means any person who has

20  served as a member of the United States Armed Forces on active

21  duty or state active duty, a member of the Florida National

22  Guard, or a member of the United States Reserve Forces.

23         Section 2.  Section 196.24, Florida Statutes, is

24  amended to read:

25         196.24  Exemption for disabled ex-service member or

26  surviving spouse; evidence of disability.--Any ex-service

27  member, as defined in s. 196.012(20), who is a bona fide

28  resident of the state, who was discharged under honorable

29  conditions, and who has been disabled to a degree of 10

30  percent or more while serving during a period of wartime

31  service as defined in s. 1.01(14), or by misfortune, is

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2004                            CS for SB 202
    316-893-04




 1  entitled to the exemption from taxation provided for in s.

 2  3(b), Art. VII of the State Constitution as provided in this

 3  section. Property to the value of $5,000 of such a person is

 4  exempt from taxation. The production by him or her of a

 5  certificate of disability from the United States Government or

 6  the United States Department of Veterans Affairs or its

 7  predecessor before the property appraiser of the county

 8  wherein the ex-service member's property lies is prima facie

 9  evidence of the fact that he or she is entitled to the

10  exemption. The unremarried surviving spouse of such a disabled

11  ex-service member who, on the date of the disabled ex-service

12  member's death, had been married to the disabled ex-service

13  member for at least 20 years is also entitled to the

14  exemption.

15         Section 3.  This act shall take effect July 1, 2004.

16  

17          STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
                       COMMITTEE SUBSTITUTE FOR
18                         Senate Bill 202

19                                 

20  This committee substitute differs from the bill as filed in
    that it restores the exemption to "ex-service members," as
21  opposed to "veterans," which will allow former national guard
    members who have not served in federal service to continue to
22  qualify for the exemption. The committee substitute also
    creates a definition of "ex-service member" in ch. 196, F.S.
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CODING: Words stricken are deletions; words underlined are additions.