Florida Senate - 2024                                     SB 218
       
       
        
       By Senator Wright
       
       
       
       
       
       8-00155-24                                             2024218__
    1                        A bill to be entitled                      
    2         An act relating to a property tax exemption for
    3         surviving spouses of veterans; amending s. 196.081,
    4         F.S.; authorizing a surviving spouse of a veteran who
    5         predeceased the issuance of a certain letter from the
    6         Federal Government to produce the letter before the
    7         property appraiser; providing applicability; providing
    8         an effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsection (2) of section 196.081, Florida
   13  Statutes, is amended to read:
   14         196.081 Exemption for certain permanently and totally
   15  disabled veterans and for surviving spouses of veterans;
   16  exemption for surviving spouses of first responders who die in
   17  the line of duty.—
   18         (2) The production by a veteran or the spouse or surviving
   19  spouse of a letter of total and permanent disability from the
   20  United States Government or United States Department of Veterans
   21  Affairs or its predecessor before the property appraiser of the
   22  county in which property of the veteran lies is prima facie
   23  evidence of the fact that the veteran or the surviving spouse is
   24  entitled to the exemption. If the veteran predeceases the
   25  issuance of the letter, the surviving spouse may produce the
   26  letter before the property appraiser.
   27         Section 2. The amendment to s. 196.081, Florida Statutes,
   28  made by this act applies beginning with the 2025 tax roll.
   29         Section 3. This act shall take effect January 1, 2025.