Florida Senate - 2026                                     SB 450
       
       
        
       By Senator Polsky
       
       
       
       
       
       30-00970-26                                            2026450__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem tax exemption for
    3         disabled veterans; amending s. 196.081, F.S.; removing
    4         a limitation on the value of a tax exemption that a
    5         surviving spouse could transfer to a new residence;
    6         revising when a specified tax exemption is considered
    7         to be granted; providing an effective date.
    8  
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Subsection (3), paragraph (b) of subsection (4),
   12  subsection (5), and paragraph (b) of subsection (6) of section
   13  196.081, Florida Statutes, are 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         (3) If the totally and permanently disabled veteran
   19  predeceases his or her spouse and if, upon the death of the
   20  veteran, the spouse holds the legal or beneficial title to the
   21  homestead and permanently resides thereon as specified in s.
   22  196.031, the exemption from taxation carries over to the benefit
   23  of the veteran’s spouse until such time as he or she remarries
   24  or sells or otherwise disposes of the property. If the spouse
   25  sells the property, the spouse may transfer an exemption not to
   26  exceed the amount granted from the most recent ad valorem tax
   27  roll to his or her new residence, as long as it is used as his
   28  or her primary residence and he or she does not remarry.
   29         (4) Any real estate that is owned and used as a homestead
   30  by the surviving spouse of a veteran who died from service
   31  connected causes while on active duty as a member of the United
   32  States Armed Forces and for whom a letter from the United States
   33  Government or United States Department of Veterans Affairs or
   34  its predecessor has been issued certifying that the veteran who
   35  died from service-connected causes while on active duty is
   36  exempt from taxation.
   37         (b) The tax exemption carries over to the benefit of the
   38  veteran’s surviving spouse as long as the spouse holds the legal
   39  or beneficial title to the homestead, permanently resides
   40  thereon as specified in s. 196.031, and does not remarry. If the
   41  surviving spouse sells the property, the spouse may transfer an
   42  exemption not to exceed the amount granted under the most recent
   43  ad valorem tax roll to his or her new residence as long as it is
   44  used as his or her primary residence and he or she does not
   45  remarry.
   46         (5) An applicant for the exemption under this section may
   47  apply for the exemption before receiving the necessary
   48  documentation from the United States Government or the United
   49  States Department of Veterans Affairs or its predecessor. Upon
   50  receipt of the documentation, the exemption shall be granted as
   51  of the date when the applicant became eligible for such
   52  exemption of the original application, and the excess taxes paid
   53  shall be refunded. Any refund of excess taxes paid shall be
   54  limited to those paid during the 4-year period of limitation set
   55  forth in s. 197.182(1)(e).
   56         (6) Any real estate that is owned and used as a homestead
   57  by the surviving spouse of a first responder who died in the
   58  line of duty while employed by the United States Government, the
   59  state, or any political subdivision of the state, including
   60  authorities and special districts, and for whom a letter from
   61  the United States Government, the state, or appropriate
   62  political subdivision of the state, or other authority or
   63  special district, has been issued which legally recognizes and
   64  certifies that the first responder died in the line of duty
   65  while employed as a first responder is exempt from taxation.
   66         (b) The tax exemption applies as long as the surviving
   67  spouse holds the legal or beneficial title to the homestead,
   68  permanently resides thereon as specified in s. 196.031, and does
   69  not remarry. If the surviving spouse sells the property, the
   70  spouse may transfer an exemption not to exceed the amount
   71  granted under the most recent ad valorem tax roll to his or her
   72  new residence if it is used as his or her primary residence and
   73  he or she does not remarry.
   74         Section 2. This act shall take effect July 1, 2026.