Florida Senate - 2024                        COMMITTEE AMENDMENT
       Bill No. SJR 1686
       
       
       
       
       
       
                                Ì473868^Î473868                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/13/2024           .                                
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       The Committee on Finance and Tax (Collins) recommended the
       following:
       
    1         Senate Amendment to Amendment (287904) (with directory and
    2  title amendments)
    3  
    4         Delete lines 63 - 94
    5  and insert:
    6         (g)(1) Each veteran who has received any of the following
    7  medals shall receive an exemption up to $10,000 from the ad
    8  valorem tax otherwise owed on homestead property the veteran
    9  owns and resides thereon if the veteran was honorably discharged
   10  upon separation from military service:
   11         a. The Purple Heart.
   12         b. The Medal of Honor.
   13         c. The Navy Cross.
   14         d. The Air Force Cross.
   15         e. The Distinguished Service Cross.
   16         f. The Distinguished Service Medal with Combat V.
   17         g. The Silver Star.
   18         h. The Legion of Merit with Combat V.
   19         i. The Distinguished Flying Cross.
   20         j. The Bronze Star with Combat V.
   21         (2) To qualify for the exemption granted by paragraph (1),
   22  an applicant must submit to the county property appraiser, by
   23  March 1, a copy of official documentation from the United States
   24  Government of the veteran’s receipt of a medal specified in
   25  paragraph (1) and proof of the veteran’s honorable discharge. If
   26  the property appraiser denies the request for an exemption, the
   27  appraiser must notify the applicant in writing of the reasons
   28  for the denial, and the veteran may reapply. The Legislature
   29  may, by general law, waive the annual application requirement in
   30  subsequent years.
   31         (3) If a veteran who receives the exemption described in
   32  paragraph (1) predeceases his or her spouse, and if, upon the
   33  death of the veteran, the surviving spouse holds the legal or
   34  beneficial title to the homestead property and permanently
   35  resides thereon, the exemption carries over to the surviving
   36  spouse until he or she remarries or sells or otherwise disposes
   37  of the homestead property. If the surviving spouse sells or
   38  otherwise disposes of the property, an exemption not to exceed
   39  the dollar amount granted from the most recent ad valorem tax
   40  roll may be transferred to the surviving spouse’s new homestead
   41  property, if used as his or her permanent residence and he or
   42  she has not remarried.
   43                             ARTICLE XII                           
   44                              SCHEDULE                             
   45         Ad valorem tax exemption for veteran recipients of certain
   46  medals.—The amendment to Section 6 of Article VII, relating to
   47  the ad valorem tax exemption for veterans who have received
   48  certain medals and their surviving spouses, and
   49  
   50  ====== D I R E C T O R Y  C L A U S E  A M E N D M E N T ======
   51  And the directory clause is amended as follows:
   52         Delete lines 100 - 104
   53  and insert:
   54         AD VALOREM TAX EXEMPTION FOR VETERAN RECIPIENTS OF CERTAIN
   55  MEDALS.—Proposing an amendment to the State Constitution to
   56  provide a $10,000 exemption from ad valorem tax on homestead
   57  property to veterans who have received certain medals. If a
   58  veteran who has received the exemption
   59  
   60  ================= T I T L E  A M E N D M E N T ================
   61  And the title is amended as follows:
   62         Delete line 114
   63  and insert:
   64         recipients of certain medals and their