Florida Senate - 2024 CS for CS for SB 1684
By the Committees on Finance and Tax; and Community Affairs; and
Senator Collins
593-03293-24 20241684c2
1 A bill to be entitled
2 An act relating to an ad valorem tax exemption for
3 veteran recipients of certain medals; creating s.
4 196.083, F.S.; providing an ad valorem tax exemption
5 on homestead property for certain veterans who have
6 received certain medals; providing that such
7 exemptions carry over to the benefit of surviving
8 spouses under specified conditions; authorizing the
9 spouse to transfer the exemption to another permanent
10 residence under specified conditions; providing
11 application procedures; providing a procedure by which
12 an applicant may file an application after a specified
13 date and request the exemption; specifying
14 requirements if a property appraiser denies such
15 application; providing for an appeal to the value
16 adjustment board; authorizing an applicant to reapply
17 in a subsequent year; authorizing an applicant to
18 apply for the exemption before receiving certain
19 documentation from the Federal Government; requiring
20 refunds of excess taxes paid under certain
21 circumstances; providing a contingent effective date.
22
23 Be It Enacted by the Legislature of the State of Florida:
24
25 Section 1. Section 196.083, Florida Statutes, is created to
26 read:
27 196.083 Exemption for veteran recipients of certain medals;
28 surviving spouse carryover.—
29 (1) Each veteran who has received any of the following
30 medals shall receive an exemption of up to $10,000 from the
31 amount of the ad valorem tax otherwise owed on homestead
32 property that the veteran owns and resides thereon if the
33 veteran was honorably discharged upon separation from military
34 service:
35 (a) The Purple Heart.
36 (b) The Medal of Honor.
37 (c) The Navy Cross.
38 (d) The Air Force Cross.
39 (e) The Distinguished Service Cross.
40 (f) The Distinguished Service Medal with Combat V.
41 (g) The Silver Star.
42 (h) The Legion of Merit with Combat V.
43 (i) The Distinguished Flying Cross.
44 (j) The Bronze Star with Combat V.
45 (2) If the veteran predeceases his or her spouse and if,
46 upon the death of the veteran, the spouse holds the legal or
47 beneficial title to the homestead and permanently resides
48 thereon as specified in s. 196.031, the exemption from ad
49 valorem tax which the veteran received carries over to the
50 benefit of the veteran’s spouse until such time as he or she
51 remarries or sells or otherwise disposes of the property. If the
52 spouse sells or otherwise disposes of the property, an exemption
53 not to exceed the dollar amount granted from the most recent ad
54 valorem tax roll may be transferred to his or her new residence,
55 as long as it is used as his or her primary residence and he or
56 she has not remarried.
57 (3) To qualify for the exemption granted under this
58 section, an applicant must, by March 1, submit all of the
59 following to the county property appraiser:
60 (a) Official documentation from the United States
61 Government demonstrating receipt of a medal specified in
62 subsection (1), including, but not limited to, the DD-214, DD
63 215, or other discharge form listing such award, general or
64 permanent orders, or an award certificate.
65 (b) A copy of the veteran’s honorable discharge.
66
67 Any applicant who is qualified to receive an exemption under
68 this section and who fails to file an application by March 1 may
69 file an application for the exemption and may file, pursuant to
70 s. 194.011(3), a petition with the value adjustment board
71 requesting that the exemption be granted. Such application and
72 petition are subject to the same procedures as those set forth
73 in s. 196.011(8) for exemptions.
74 (4) If the property appraiser denies the request for an
75 exemption, the appraiser must notify the applicant in writing,
76 stating the reasons for denial, on or before July 1 of the year
77 for which the application was filed. The applicant may reapply
78 for the exemption in a subsequent year using the procedure in
79 this section. All notifications must specify the right to appeal
80 to the value adjustment board and the procedures to follow in
81 obtaining such an appeal under s. 196.193(5).
82 (5) An applicant for the exemption under this section may
83 apply for the exemption before receiving the necessary
84 documentation from the United States Government. Upon receipt of
85 the documentation, the exemption shall be granted as of the date
86 of the original application, and the excess taxes paid shall be
87 refunded. Any refund of excess taxes paid shall be limited to
88 those paid during the 4-year period of limitation set forth in
89 s. 197.182(1)(e).
90 Section 2. This act shall take effect on the effective date
91 of the amendment to the State Constitution proposed by SJR 1686,
92 or a similar joint resolution having substantially the same
93 specific intent and purpose, if such amendment is approved at
94 the next general election or at an earlier special election
95 specifically authorized by law for that purpose.