Senate Bill sb1026

    Florida Senate - 2007                                  SB 1026

    By Senator Haridopolos





    26-713-07

  1                      A bill to be entitled

  2         An act relating to the ad valorem taxation of

  3         homestead property; creating s. 196.082, F.S.;

  4         implementing s. (6)(g), Art. VII of the State

  5         Constitution; providing that certain disabled

  6         veterans must receive a discount from the

  7         amount of the ad valorem tax levied on their

  8         homestead property; providing conditions under

  9         which the discount applies; providing

10         application procedures; imposing requirements

11         upon a property appraiser who denies such an

12         application; allowing reapplication; providing

13         for retroactivity; providing an effective date.

14  

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

16  

17         Section 1.  Section 193.082, Florida Statutes, is

18  created to read:

19         193.082  Discounts for disabled veterans.--

20         (1)  Each veteran who is age 65 or older and is

21  partially or totally permanently disabled shall receive a

22  discount from the amount of the ad valorem tax otherwise owed

23  on homestead property that the veteran owns and resides in if:

24         (a)  The disability was combat-related;

25         (b)  The veteran was a resident of this state at the

26  time of entering the military service of the United States;

27  and

28         (c)  The veteran was honorably discharged upon

29  separation from military service.

30         (2)  The discount shall be in a percentage equal to the

31  percentage of the veteran's permanent, service-connected

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






    Florida Senate - 2007                                  SB 1026
    26-713-07




 1  disability as determined by the United States Department of

 2  Veterans Affairs.

 3         (3)  To qualify for the discount granted under this

 4  section, an applicant must submit to the county property

 5  appraiser by March 1:

 6         (a)  Proof of residency at the time of entering

 7  military service;

 8         (b)  An official letter from the United States

 9  Department of Veterans Affairs which states the percentage of

10  the veteran's service-connected disability and evidence that

11  reasonably identifies the disability as combat-related; and

12         (c)  A copy of the veteran's honorable discharge.

13         (4)  If the property appraiser denies the request for a

14  discount, the appraiser must notify the applicant in writing

15  of the reasons for the denial, and the veteran may reapply.

16         Section 2.  This act shall take effect upon becoming a

17  law and shall apply retroactively to December 7, 2006.

18  

19            *****************************************

20                          SENATE SUMMARY

21    Implements s. (6)(g), Art. VII of the State Constitution
      by providing that certain disabled veterans must receive
22    a discount from the amount of the ad valorem tax levied
      on their homestead property. Provides conditions under
23    which the discount applies. Provides application
      procedures. Imposes requirements upon a property
24    appraiser who denies such an application. Allows
      reapplication. Provides for retroactive application to
25    December 7, 2006.

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