| 1 | A bill to be entitled |
| 2 | An act relating to property tax exemptions; amending s. |
| 3 | 196.012, F.S.; defining the term "ex-service member"; |
| 4 | amending s. 196.081, F.S.; exempting from ad valorem |
| 5 | taxation homestead real estate of certain permanently and |
| 6 | totally disabled veterans under certain circumstances; |
| 7 | amending s. 196.24, F.S.; entitling certain honorably |
| 8 | discharged disabled ex-service members to an exemption |
| 9 | from taxation of the value of certain property under |
| 10 | certain circumstances; entitling certain unremarried |
| 11 | surviving spouses of such ex-service members to the |
| 12 | exemption under certain circumstances; providing an |
| 13 | effective date. |
| 14 |
|
| 15 | Be It Enacted by the Legislature of the State of Florida: |
| 16 |
|
| 17 | Section 1. Subsection (20) is added to section 196.012, |
| 18 | Florida Statutes, to read: |
| 19 | 196.012 Definitions.--For the purpose of this chapter, the |
| 20 | following terms are defined as follows, except where the context |
| 21 | clearly indicates otherwise: |
| 22 | (20) "Ex-service member" means any person who has served |
| 23 | as a member of the United States Armed Forces on active duty or |
| 24 | state active duty, a member of the Florida National Guard, or a |
| 25 | member of the United States Armed Forces Reserve. |
| 26 | Section 2. Subsections (1) and (2) of section 196.081, |
| 27 | Florida Statutes, are amended to read: |
| 28 | 196.081 Exemption for certain permanently and totally |
| 29 | disabled veterans and for surviving spouses of veterans.-- |
| 30 | (1)(a) Any real estate that is owned and used as a |
| 31 | homestead by a veteran who was honorably discharged with a |
| 32 | service-connected total and permanent disability and for whom a |
| 33 | letter from the United States Government or United States |
| 34 | Department of Veterans Affairs or its predecessor has been |
| 35 | issued certifying that the veteran is totally and permanently |
| 36 | disabled is exempt from taxation, if the veteran is a permanent |
| 37 | resident of this state on January 1 of the tax year for which |
| 38 | exemption is being claimed or was a permanent resident of this |
| 39 | state on January 1 of the year the veteran died. |
| 40 | (b) Any real estate that is owned and used as a homestead |
| 41 | by a veteran who, while a citizen of the United States, served |
| 42 | as a member of the armed services of a nation that was an ally |
| 43 | of the United States, was honorably discharged with a service- |
| 44 | connected total and permanent disability, and for whom a letter |
| 45 | from the government, or that government's veterans service |
| 46 | agency, in whose armed services the veteran served has been |
| 47 | issued certifying that the veteran is totally and permanently |
| 48 | disabled, is exempt from taxation if the veteran is a permanent |
| 49 | resident of this state on January 1 of the tax year for which |
| 50 | exemption is being claimed or was a permanent resident of this |
| 51 | state on January 1 of the year the veteran died. |
| 52 | (2) The production by a veteran or the spouse or surviving |
| 53 | spouse of a letter of total and permanent disability required in |
| 54 | paragraph (1)(a) from the United States Government or United |
| 55 | States Department of Veterans Affairs or its predecessor before |
| 56 | the property appraiser of the county in which property of the |
| 57 | veteran lies is prima facie evidence of the fact that the |
| 58 | veteran or the surviving spouse is entitled to the exemption. |
| 59 | Section 3. Section 196.24, Florida Statutes, is amended to |
| 60 | read: |
| 61 | 196.24 Exemption for disabled ex-service member or |
| 62 | surviving spouse; evidence of disability.--Any ex-service |
| 63 | member, as defined in s. 196.012, who is a bona fide resident of |
| 64 | the state, who was honorably discharged, and who has been |
| 65 | disabled to a degree of 10 percent or more while serving during |
| 66 | a period of wartime service as defined in s. 1.01(14), or by |
| 67 | misfortune, is entitled to the exemption from taxation provided |
| 68 | for in s. 3(b), Art. VII of the State Constitution as provided |
| 69 | in this section. Property to the value of $5,000 of such a |
| 70 | person is exempt from taxation. The production by him or her of |
| 71 | a certificate of disability from the United States Government or |
| 72 | the United States Department of Veterans Affairs or its |
| 73 | predecessor before the property appraiser of the county wherein |
| 74 | the ex-service member's property lies is prima facie evidence of |
| 75 | the fact that he or she is entitled to the exemption. The |
| 76 | unremarried surviving spouse of such a disabled ex-service |
| 77 | member who, on the date of the disabled ex-service member's |
| 78 | death, had been married to the disabled ex-service member for at |
| 79 | least 5 years is also entitled to the exemption. |
| 80 | Section 4. This act shall take effect July 1, 2005. |