Florida Senate - 2020                                    SB 1662
       
       
        
       By Senator Albritton
       
       
       
       
       
       26-01553-20                                           20201662__
    1                        A bill to be entitled                      
    2         An act relating to a property tax exemption for
    3         disabled veterans; amending s. 196.011, F.S.;
    4         conforming a provision to changes made by the act;
    5         amending s. 196.081, F.S.; providing that the property
    6         tax exemption for certain veterans with a service
    7         connected total and permanent disability may be
    8         applied to a tax year for homestead property acquired
    9         during that tax year if certain conditions are met;
   10         providing requirements for applying for such exemption
   11         with the property appraiser; providing an effective
   12         date.
   13          
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. Paragraph (a) of subsection (1) of section
   17  196.011, Florida Statutes, is amended to read:
   18         196.011 Annual application required for exemption.—
   19         (1)(a) Except as provided in s. 196.081, every person or
   20  organization who, on January 1, has the legal title to real or
   21  personal property, except inventory, which is entitled by law to
   22  exemption from taxation as a result of its ownership and use
   23  shall, on or before March 1 of each year, file an application
   24  for exemption with the county property appraiser, listing and
   25  describing the property for which exemption is claimed and
   26  certifying its ownership and use. The Department of Revenue
   27  shall prescribe the forms upon which the application is made.
   28  Failure to make application, when required, on or before March 1
   29  of any year shall constitute a waiver of the exemption privilege
   30  for that year, except as provided in subsection (7) or
   31  subsection (8).
   32         Section 2. Subsection (1) of section 196.081, Florida
   33  Statutes, is amended to read:
   34         196.081 Exemption for certain permanently and totally
   35  disabled veterans and for surviving spouses of veterans;
   36  exemption for surviving spouses of first responders who die in
   37  the line of duty.—
   38         (1)(a) Any real estate that is owned and used as a
   39  homestead by a veteran who was honorably discharged with a
   40  service-connected total and permanent disability and for whom a
   41  letter from the United States Government or United States
   42  Department of Veterans Affairs or its predecessor has been
   43  issued certifying that the veteran is totally and permanently
   44  disabled is exempt from taxation, if the veteran is a permanent
   45  resident of this state on January 1 of the tax year for which
   46  exemption is being claimed or was a permanent resident of this
   47  state on January 1 of the year the veteran died.
   48         (b) Notwithstanding s. 196.011, the exemption under
   49  paragraph (a) may be applied to a tax year if the real estate
   50  owned and used as a homestead is acquired after January 1 of
   51  that tax year and the veteran received the exemption on another
   52  property in the immediately preceding tax year. To receive the
   53  exemption pursuant to this paragraph, the veteran must file with
   54  the property appraiser, on or before the 25th day after the
   55  property appraiser mails the notices required under s.
   56  194.011(1), an application listing and describing the previous
   57  homestead and the new property and certifying under oath that
   58  the veteran:
   59         1. Is otherwise qualified to receive the exemption under
   60  this section;
   61         2. Holds legal title to the new property; and
   62         3. Intends to use the new property as his or her homestead.
   63         Section 3. This act shall take effect July 1, 2020.