Senate Bill sb0550

    Florida Senate - 2005                                   SB 550

    By Senator Clary





    4-307A-05

  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, who is a bona fide resident

28  of the state, who was discharged under honorable conditions,

29  and who has been disabled to a degree of 10 percent or more

30  while serving during a period of wartime service as defined in

31  s. 1.01(14), or by misfortune, is entitled to the exemption

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






    Florida Senate - 2005                                   SB 550
    4-307A-05




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

 2  Constitution as provided in this section. Property to the

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

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

 5  the United States Government or the United States Department

 6  of Veterans Affairs or its predecessor before the property

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

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

 9  she is entitled to the exemption. The unremarried surviving

10  spouse of such a disabled ex-service member who, on the date

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

12  the disabled ex-service member for at least 5 years is also

13  entitled to the exemption.

14         Section 3.  This act shall take effect July 1, 2005.

15  

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17                          SENATE SUMMARY

18    Defines the term "ex-service member" for purposes of ch.
      196, F.S. Extends property tax exemption to the spouse of
19    an ex-service member. Provides that an ex-service member
      must have been discharged under honorable conditions to
20    receive the property tax exemption. Extends the exemption
      to the unmarried surviving spouse of an ex-service member
21    if they had been married for at least 5 years at the time
      of the ex-service member's death.
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CODING: Words stricken are deletions; words underlined are additions.