Florida Senate - 2024                       CS for CS for SB 616
       
       
        
       By the Committees on Finance and Tax; and Community Affairs; and
       Senator Simon
       
       
       
       
       593-03292-24                                           2024616c2
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions for surviving
    3         spouses of quadriplegics; amending s. 196.101, F.S.;
    4         authorizing the surviving spouses of certain
    5         quadriplegics to carry over a certain tax exemption in
    6         certain circumstances; authorizing the Department of
    7         Revenue to adopt emergency rules; providing a
    8         contingent effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsections (1) and (3) of section 196.101,
   13  Florida Statutes, are amended to read:
   14         196.101 Exemption for totally and permanently disabled
   15  persons; surviving spouse carryover.—
   16         (1)(a) Any real estate used and owned as a homestead by any
   17  quadriplegic is exempt from taxation.
   18         (b) If the quadriplegic granted an exemption under
   19  paragraph (a) predeceases his or her spouse and if, upon the
   20  death of the quadriplegic, the spouse holds legal or beneficial
   21  title to the homestead and permanently resides thereon as
   22  specified in s. 196.031, the exemption from ad valorem tax that
   23  the quadriplegic received carries over to the benefit of the
   24  quadriplegic’s spouse until such time as he or she remarries or
   25  sells or otherwise disposes of the property. If the spouse sells
   26  or otherwise disposes of the property, the spouse may transfer
   27  an exemption not to exceed the dollar amount granted from the
   28  most recent ad valorem tax roll to his or her new residence, as
   29  long as the new residence is used as his or her primary
   30  residence and he or she does not remarry.
   31         (3) The production by any totally and permanently disabled
   32  person entitled to the exemption in subsection (1) or subsection
   33  (2) of a certificate of such disability from two licensed
   34  doctors of this state or from the United States Department of
   35  Veterans Affairs or its predecessor to the property appraiser of
   36  the county wherein the property lies, is prima facie evidence of
   37  the fact that he or she is entitled to such exemption.
   38         Section 2. The Department of Revenue may, and all
   39  conditions are deemed met to, adopt emergency rules pursuant to
   40  s. 120.54(4), Florida Statutes, to administer this act.
   41  Notwithstanding any other law, emergency rules adopted pursuant
   42  to this section are effective for 6 months after adoption and
   43  may be renewed during the pendency of procedures to adopt
   44  permanent rules addressing the subject of the emergency rules.
   45         Section 3. This act shall take effect on the effective date
   46  of the amendment to the State Constitution proposed by SJR 618,
   47  or a similar joint resolution having substantially the same
   48  specific intent and purpose, if such amendment is approved at
   49  the next general election or at an earlier special election
   50  specifically authorized by law for that purpose.