Florida Senate - 2020                             CS for SB 1662
       By the Committee on Community Affairs; and Senators Albritton
       and Broxson
       578-03428-20                                          20201662c1
    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 certain
    6         veterans and their surviving spouses receiving a
    7         certain homestead tax exemption may apply for and
    8         receive a prorated refund of property taxes paid on
    9         new homestead property acquired during a certain
   10         timeframe; requiring the property appraiser to
   11         immediately make certain entries upon the tax rolls to
   12         allow the prorated refund; providing an effective
   13         date.
   15  Be It Enacted by the Legislature of the State of Florida:
   17         Section 1. Paragraph (a) of subsection (1) of section
   18  196.011, Florida Statutes, is amended to read:
   19         196.011 Annual application required for exemption.—
   20         (1)(a) Except as provided in s. 196.081, every person or
   21  organization who, on January 1, has the legal title to real or
   22  personal property, except inventory, which is entitled by law to
   23  exemption from taxation as a result of its ownership and use
   24  shall, on or before March 1 of each year, file an application
   25  for exemption with the county property appraiser, listing and
   26  describing the property for which exemption is claimed and
   27  certifying its ownership and use. The Department of Revenue
   28  shall prescribe the forms upon which the application is made.
   29  Failure to make application, when required, on or before March 1
   30  of any year shall constitute a waiver of the exemption privilege
   31  for that year, except as provided in subsection (7) or
   32  subsection (8).
   33         Section 2. Subsection (1) of section 196.081, Florida
   34  Statutes, is amended to read:
   35         196.081 Exemption for certain permanently and totally
   36  disabled veterans and for surviving spouses of veterans;
   37  exemption for surviving spouses of first responders who die in
   38  the line of duty.—
   39         (1)(a) Any real estate that is owned and used as a
   40  homestead by a veteran who was honorably discharged with a
   41  service-connected total and permanent disability and for whom a
   42  letter from the United States Government or United States
   43  Department of Veterans Affairs or its predecessor has been
   44  issued certifying that the veteran is totally and permanently
   45  disabled is exempt from taxation, if the veteran is a permanent
   46  resident of this state on January 1 of the tax year for which
   47  exemption is being claimed or was a permanent resident of this
   48  state on January 1 of the year the veteran died.
   49         (b)If legal or beneficial title to property is acquired
   50  between January 1 and November 1 of any year by a veteran or his
   51  or her surviving spouse receiving an exemption under this
   52  section on another property for that tax year, the veteran or
   53  his or her surviving spouse may receive a refund, prorated as of
   54  the date of transfer, of the ad valorem taxes paid for the newly
   55  acquired property if he or she applies for and receives an
   56  exemption under this section for the newly acquired property in
   57  the next tax year. If the property appraiser finds that the
   58  applicant is entitled to an exemption under this section for the
   59  newly acquired property, the property appraiser shall
   60  immediately make such entries upon the tax rolls of the county
   61  as are necessary to allow the prorated refund of taxes for the
   62  previous tax year.
   63         Section 3. This act shall take effect July 1, 2020.