Florida Senate - 2025 SB 218
By Senator Arrington
25-00737-25 2025218__
1 A bill to be entitled
2 An act relating to tax exemption for disabled ex
3 servicemembers; amending s. 196.24, F.S.; increasing
4 the value of a tax exemption for certain disabled ex
5 servicemembers; providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Subsection (1) of section 196.24, Florida
10 Statutes, is amended to read:
11 196.24 Exemption for disabled ex-servicemember or surviving
12 spouse; evidence of disability.—
13 (1) Any ex-servicemember, as defined in s. 196.012, who is
14 a bona fide resident of the state, who was discharged under
15 honorable conditions, and who has been disabled to a degree of
16 10 percent or more by misfortune or while serving during a
17 period of wartime service as defined in s. 1.01(14) is entitled
18 to the exemption from taxation provided for in s. 3(b), Art. VII
19 of the State Constitution as provided in this section. Property
20 to the value of $10,000 $5,000 of such a person is exempt from
21 taxation. The production by him or her of a certificate of
22 disability from the United States Government or the United
23 States Department of Veterans Affairs or its predecessor before
24 the property appraiser of the county wherein the ex
25 servicemember’s property lies is prima facie evidence of the
26 fact that he or she is entitled to the exemption. The
27 unremarried surviving spouse of such a disabled ex-servicemember
28 is also entitled to the exemption.
29 Section 2. This act shall take effect July 1, 2025.