Florida Senate - 2025                              CS for SB 218
       
       
        
       By the Committee on Community Affairs; and Senator Arrington
       
       
       
       
       
       578-02103-25                                           2025218c1
    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
    5         servicemembers; providing applicability; providing an
    6         effective date.
    7          
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (1) of section 196.24, Florida
   11  Statutes, is amended to read:
   12         196.24 Exemption for disabled ex-servicemember or surviving
   13  spouse; evidence of disability.—
   14         (1) Any ex-servicemember, as defined in s. 196.012, who is
   15  a bona fide resident of the state, who was discharged under
   16  honorable conditions, and who has been disabled to a degree of
   17  10 percent or more by misfortune or while serving during a
   18  period of wartime service as defined in s. 1.01(14) is entitled
   19  to the exemption from taxation provided for in s. 3(b), Art. VII
   20  of the State Constitution as provided in this section. Property
   21  to the value of $10,000 $5,000 of such a person is exempt from
   22  taxation. The production by him or her of a certificate of
   23  disability from the United States Government or the United
   24  States Department of Veterans Affairs or its predecessor before
   25  the property appraiser of the county wherein the ex
   26  servicemember’s property lies is prima facie evidence of the
   27  fact that he or she is entitled to the exemption. The
   28  unremarried surviving spouse of such a disabled ex-servicemember
   29  is also entitled to the exemption.
   30         Section 2. The amendment to s. 196.24, Florida Statutes,
   31  made by this act first applies to the 2026 tax roll.
   32         Section 3. This act shall take effect July 1, 2025.