Florida Senate - 2024                                    SB 1684
       
       
        
       By Senator Collins
       
       
       
       
       
       14-00667A-24                                          20241684__
    1                        A bill to be entitled                      
    2         An act relating to property tax discount for disabled
    3         veterans; amending s. 196.082, F.S.; revising
    4         eligibility for a tax discount for certain disabled
    5         veterans; providing a contingent effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Subsection (1) and paragraph (c) of subsection
   10  (4) of section 196.082, Florida Statutes, are amended to read:
   11         196.082 Discounts for disabled veterans; surviving spouse
   12  carryover.—
   13         (1) Each veteran who is age 65 or older and is partially or
   14  totally permanently disabled shall receive a discount from the
   15  amount of the ad valorem tax otherwise owed on homestead
   16  property that the veteran owns and resides in if:
   17         (a) The disability was combat-related; and
   18         (b) The veteran was honorably discharged upon separation
   19  from military service; and
   20         (c) The veteran has been awarded the Purple Heart medal.
   21         (4) To qualify for the discount granted under this section,
   22  an applicant must submit to the county property appraiser by
   23  March 1:
   24         (c) Proof that the veteran has been awarded the Purple
   25  Heart medal of age as of January 1 of the year to which the
   26  discount will apply.
   27  
   28  Any applicant who is qualified to receive a discount under this
   29  section and who fails to file an application by March 1 may file
   30  an application for the discount and may file, pursuant to s.
   31  194.011(3), a petition with the value adjustment board
   32  requesting that the discount be granted. Such application and
   33  petition shall be subject to the same procedures as for
   34  exemptions set forth in s. 196.011(8).
   35         Section 2. This act shall take effect on the effective date
   36  of the amendment to the State Constitution proposed by SJR ___,
   37  or a similar joint resolution having substantially the same
   38  specific intent and purpose, if such amendment is approved at
   39  the next general election or at an earlier special election
   40  specifically authorized by law for that purpose.