Senate Bill sb2338

    Florida Senate - 2006                                  SB 2338

    By Senator Baker





    20-491-06

  1                      A bill to be entitled

  2         An act relating to the surviving spouse of a

  3         veteran; amending ss. 196.081 and 196.24, F.S.;

  4         providing that the unremarried surviving spouse

  5         of a veteran who died from service-connected

  6         causes while on active duty or the unremarried

  7         surviving spouse of a disabled ex-service

  8         member may claim certain exemptions from

  9         taxation regardless of whether the veteran or

10         ex-service member was a permanent resident of

11         this state on January 1 of the year of death;

12         providing an effective date.

13  

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

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16         Section 1.  Subsection (4) of section 196.081, Florida

17  Statutes, is amended to read:

18         196.081  Exemption for certain permanently and totally

19  disabled veterans and for surviving spouses of veterans.--

20         (4)(a)  Any real estate that is owned and used as a

21  homestead by the surviving spouse of a veteran who died from

22  service-connected causes while on active duty as a member of

23  the United States Armed Forces and for whom a letter from the

24  United States Government or United States Department of

25  Veterans Affairs or its predecessor has been issued certifying

26  that the veteran who died from service-connected causes while

27  on active duty is exempt from taxation if the veteran was a

28  permanent resident of this state on January 1 of the year in

29  which the veteran died.

30         (b)  The production by the surviving spouse of a letter

31  that was issued as required under paragraph (a) and that

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    Florida Senate - 2006                                  SB 2338
    20-491-06




 1  attests the veteran's death while on active duty is prima

 2  facie evidence of the fact that the surviving spouse is

 3  entitled to an exemption under paragraph (a). The veteran need

 4  not have been a permanent resident of this state on January 1

 5  of the year in which the veteran died.

 6         (c)  The tax exemption that applies under paragraph (a)

 7  to the surviving spouse carries over to the benefit of the

 8  veteran's surviving spouse as long as the spouse holds the

 9  legal or beneficial title to the homestead, permanently

10  resides thereon as specified in s. 196.031, and does not

11  remarry. If the surviving spouse sells the property, an

12  exemption not to exceed the amount granted from the most

13  recent ad valorem tax roll may be transferred to his or her

14  new residence as long as it is used as his or her primary

15  residence and he or she does not remarry.

16         Section 2.  Section 196.24, Florida Statutes, is

17  amended to read:

18         196.24  Exemption for disabled ex-service member or

19  surviving spouse; evidence of disability.--

20         (1)  Any ex-service member, as defined in s. 196.012,

21  who is a bona fide resident of the state, who was discharged

22  under honorable conditions, and who has been disabled to a

23  degree of 10 percent or more while serving during a period of

24  wartime service as defined in s. 1.01(14), or by misfortune,

25  is entitled to the exemption from taxation provided for in s.

26  3(b), Art. VII of the State Constitution as provided in this

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

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

29  certificate of disability from the United States Government or

30  the United States Department of Veterans Affairs or its

31  predecessor before the property appraiser of the county

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    Florida Senate - 2006                                  SB 2338
    20-491-06




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

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

 3  exemption.

 4         (2)  The unremarried surviving spouse of such a

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

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

 7  ex-service member for at least 5 years is also entitled to the

 8  exemption provided under subsection (1). The unremarried

 9  surviving spouse is entitled to the exemption regardless of

10  whether the ex-service member was a bona fide resident of this

11  state on January 1 of the year in which the ex-service member

12  died.

13         Section 3.  This act shall take effect January 1, 2007.

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16                          SENATE SUMMARY

17    Provides that the unremarried surviving spouse of a
      veteran who died from service-connected causes while on
18    active duty or the unremarried surviving spouse of a
      disabled ex-service member may claim certain exemptions
19    from property taxes regardless of whether the veteran or
      ex-service member was a permanent resident of this state
20    on January 1 of the year of death.

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