Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. SB 450
       
       
       
       
       
       
                                Ì823142uÎ823142                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/12/2026           .                                
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       The Committee on Finance and Tax (Polsky) recommended the
       following:
       
    1         Senate Amendment (with directory and title amendments)
    2  
    3         Delete lines 25 - 71
    4  and insert:
    5  sells the property, the spouse may transfer an exemption not to
    6  exceed 120 percent of the amount granted from the most recent ad
    7  valorem tax roll to his or her new residence, as long as it is
    8  used as his or her primary residence and he or she does not
    9  remarry.
   10         (4) Any real estate that is owned and used as a homestead
   11  by the surviving spouse of a veteran who died from service
   12  connected causes while on active duty as a member of the United
   13  States Armed Forces and for whom a letter from the United States
   14  Government or United States Department of Veterans Affairs or
   15  its predecessor has been issued certifying that the veteran who
   16  died from service-connected causes while on active duty is
   17  exempt from taxation.
   18         (b) The tax exemption carries over to the benefit of the
   19  veteran’s surviving spouse as long as the spouse holds the legal
   20  or beneficial title to the homestead, permanently resides
   21  thereon as specified in s. 196.031, and does not remarry. If the
   22  surviving spouse sells the property, the spouse may transfer an
   23  exemption not to exceed 120 percent of the amount granted under
   24  the most recent ad valorem tax roll to his or her new residence
   25  as long as it is used as his or her primary residence and he or
   26  she does not remarry.
   27         (6) Any real estate that is owned and used as a homestead
   28  by the surviving spouse of a first responder who died in the
   29  line of duty while employed by the United States Government, the
   30  state, or any political subdivision of the state, including
   31  authorities and special districts, and for whom a letter from
   32  the United States Government, the state, or appropriate
   33  political subdivision of the state, or other authority or
   34  special district, has been issued which legally recognizes and
   35  certifies that the first responder died in the line of duty
   36  while employed as a first responder is exempt from taxation.
   37         (b) The tax exemption applies as long as the surviving
   38  spouse holds the legal or beneficial title to the homestead,
   39  permanently resides thereon as specified in s. 196.031, and does
   40  not remarry. If the surviving spouse sells the property, the
   41  spouse may transfer an exemption not to exceed 120 percent of
   42  the amount granted under the most recent ad valorem tax roll to
   43  his or her
   44  
   45  ====== D I R E C T O R Y  C L A U S E  A M E N D M E N T ======
   46  And the directory clause is amended as follows:
   47         Delete line 12
   48  and insert:
   49  and paragraph (b) of subsection (6) of section
   50  
   51  ================= T I T L E  A M E N D M E N T ================
   52  And the title is amended as follows:
   53         Delete lines 3 - 7
   54  and insert:
   55         disabled veterans; amending s. 196.081, F.S.; revising
   56         a limitation on the amount of a tax exemption that a
   57         surviving spouse may transfer to a new residence;
   58         providing an effective date.