Florida Senate - 2009 SB 2138
By Senator Dean
3-00210-09 20092138__
1 A bill to be entitled
2 An act relating to disabled veterans; amending ss.
3 196.081 and 196.091, F.S.; exempting homesteads owned
4 by disabled veterans from non-ad valorem assessments;
5 providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Section 196.081, Florida Statutes, is amended to
10 read:
11 196.081 Exemption for certain permanently and totally
12 disabled veterans and for surviving spouses of veterans.—
13 (1) Any real estate that is owned and used as a homestead
14 by a veteran who was honorably discharged with a service
15 connected total and permanent disability and for whom a letter
16 from the United States Government or United States Department of
17 Veterans Affairs or its predecessor has been issued certifying
18 that the veteran is totally and permanently disabled is exempt
19 from taxation and non-ad valorem assessments, if the veteran is
20 a permanent resident of this state on January 1 of the tax year
21 for which exemption is being claimed or was a permanent resident
22 of this state on January 1 of the year the veteran died.
23 (2) The production by a veteran or the spouse or surviving
24 spouse of a letter of total and permanent disability from the
25 United States Government or United States Department of Veterans
26 Affairs or its predecessor before the property appraiser of the
27 county in which property of the veteran lies is prima facie
28 evidence of the fact that the veteran or the surviving spouse is
29 entitled to the exemption.
30 (3) If the totally and permanently disabled veteran
31 predeceases his or her spouse and if, upon the death of the
32 veteran, the spouse holds the legal or beneficial title to the
33 homestead and permanently resides thereon as specified in s.
34 196.031, the exemption from taxation carries over to the benefit
35 of the veteran's spouse until such time as he or she remarries
36 or sells or otherwise disposes of the property. If the spouse
37 sells the property, an exemption not to exceed the amount
38 granted from the most recent ad valorem tax roll may be
39 transferred to his or her new residence, as long as it is used
40 as his or her primary residence and he or she does not remarry.
41 (4)(a) Any real estate that is owned and used as a
42 homestead by the surviving spouse of a veteran who died from
43 service-connected causes while on active duty as a member of the
44 United States Armed Forces and for whom a letter from the United
45 States Government or United States Department of Veterans
46 Affairs or its predecessor has been issued certifying that the
47 veteran who died from service-connected causes while on active
48 duty is exempt from taxation if the veteran was a permanent
49 resident of this state on January 1 of the year in which the
50 veteran died.
51 (b) The production by the surviving spouse of a letter that
52 was issued as required under paragraph (a) and that attests the
53 veteran's death while on active duty is prima facie evidence of
54 the fact that the surviving spouse is entitled to an exemption
55 under paragraph (a).
56 (c) The tax exemption that applies under paragraph (a) to
57 the surviving spouse carries over to the benefit of the
58 veteran's surviving spouse as long as the spouse holds the legal
59 or beneficial title to the homestead, permanently resides
60 thereon as specified in s. 196.031, and does not remarry. If the
61 surviving spouse sells the property, an exemption not to exceed
62 the amount granted from the most recent ad valorem tax roll may
63 be transferred to his or her new residence as long as it is used
64 as his or her primary residence and he or she does not remarry.
65 Section 2. Section 196.091, Florida Statutes, is amended to
66 read:
67 196.091 Exemption for disabled veterans confined to
68 wheelchairs.—
69 (1) Any real estate used and owned as a homestead by an ex
70 servicemember who has been honorably discharged with a service
71 connected total disability and who has a certificate from the
72 United States Government or United States Department of Veterans
73 Affairs or its predecessor, or its successors, certifying that
74 the ex-servicemember is receiving or has received special
75 pecuniary assistance due to disability requiring specially
76 adapted housing and required to use a wheelchair for his or her
77 transportation is exempt from taxation and non-ad valorem
78 assessments.
79 (2) The production by an ex-servicemember of a certificate
80 of disability from the United States Government or the United
81 States Department of Veterans Affairs or its predecessor before
82 the property appraiser of the county wherein his or her property
83 lies is prima facie evidence of the fact that he or she is
84 entitled to such exemptions.
85 (3) If In the event the homestead of the wheelchair veteran
86 was or is held with the veteran's spouse as an estate by the
87 entirety, and if in the event the veteran did or shall
88 predecease his or her spouse, the exemption from taxation shall
89 carry over to the benefit of the veteran's spouse, provided the
90 spouse continues to reside on such real estate and uses it as
91 his or her domicile or until such time as he or she remarries or
92 sells or otherwise disposes of the property.
93 Section 3. This act shall take effect January 1, 2010.