Florida Senate - 2012                                     SB 708
       
       
       
       By Senator Norman
       
       
       
       
       12-00271-12                                            2012708__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxation; defining
    3         terms; authorizing an active military combat duty
    4         grant based on the amount of ad valorem taxes paid on
    5         a homestead to be paid to certain servicemembers who
    6         have served a specified minimum amount of active
    7         military combat duty; providing an exception to the
    8         minimum service requirements for a servicemember who
    9         is injured while on active duty; authorizing a
   10         disabled veteran grant to be paid to a disabled
   11         veteran in an amount based on the veteran’s disability
   12         rating percentage; authorizing the unremarried
   13         surviving spouse of a disabled veteran to apply for
   14         the grant to which his or her spouse was entitled
   15         before his or her death; authorizing fallen hero
   16         grants based on the amount of ad valorem taxes paid on
   17         a homestead to be paid to the surviving spouse of a
   18         law enforcement officer, firefighter, or emergency
   19         medical technician who is killed in the line of duty;
   20         requiring a person seeking a grant to apply to the
   21         Department of Revenue; providing that the award of a
   22         grant is subject to appropriation by the Legislature;
   23         authorizing the Department of Revenue to adopt rules
   24         to administer the act; providing for application of
   25         the act; providing an effective date.
   26  
   27  Be It Enacted by the Legislature of the State of Florida:
   28  
   29         Section 1. Ad valorem tax relief; active military combat
   30  duty grant; disabled veteran grant; fallen hero grant.—
   31         (1) DEFINITIONS.—As used in this section, the term:
   32         (a) “Active military combat duty” means service in an
   33  active, uniformed capacity in a combat zone for a named United
   34  States military conflict. A combat zone is any area designated
   35  by an executive order of the President of the United States as a
   36  combat zone.
   37         (b) “Servicemember” means a member of any branch of the
   38  United States Military or military reserves, the United States
   39  Coast Guard or its reserves, or the Florida National Guard.
   40         (c) ”Veteran” means a former servicemember who was
   41  discharged or released from military service under honorable
   42  conditions or who later received an upgraded discharge under
   43  honorable conditions.
   44         (2) ACTIVE MILITARY COMBAT DUTY GRANT.—
   45         (a) A servicemember who receives a homestead exemption may
   46  receive an active military combat duty grant equal to the amount
   47  of ad valorem taxes paid on the homestead or $1,500, whichever
   48  is less.
   49         (b) To receive the grant, the servicemember must:
   50         1. Pay ad valorem taxes on his or her homestead for the
   51  year for which an application for a grant is submitted.
   52         2.a. Serve an aggregate of 45 days of active military
   53  combat duty during the calendar year for which the grant is
   54  sought; or
   55         b. Serve 45 days of active military combat duty within 2
   56  consecutive years. If less than 45 days of active military
   57  combat duty are served within the first year, the servicemember
   58  may elect to receive the grant in the first or second year. If
   59  more than 45 days of active military combat duty are served in
   60  the second year, the servicemember may receive the grant for
   61  both years.
   62         3. Apply to and be approved by the Department of Revenue
   63  for the grant.
   64  
   65  Notwithstanding subparagraph 2., the minimum combat duty
   66  requirements do not apply in a year in which a servicemember is
   67  injured during combat duty.
   68         (3) DISABLED VETERAN GRANT.—
   69         (a)A disabled veteran who receives a homestead exemption
   70  may receive a disabled veteran grant. The amount of the grant
   71  shall be calculated by multiplying the veteran’s disability
   72  rating percentage as determined the United States Department of
   73  Veterans Affairs by $1,500 or the amount of property taxes paid,
   74  whichever is less.
   75         (b) To qualify for the grant, a disabled veteran must:
   76         1. Pay ad valorem taxes on his or her homestead for the
   77  year for which an application for a grant is submitted.
   78         2. Have a service-related injury.
   79         3. Apply to and be approved by the Department of Revenue
   80  for the grant.
   81         (c) A disabled veteran, or his or her unremarried surviving
   82  spouse, may receive a disabled veteran grant for 5 consecutive
   83  years. If the servicemember received an active military combat
   84  duty grant, the 5-year period begins after the year in which the
   85  last active military combat duty grant was received.
   86         (4) FALLEN HERO GRANTS.—
   87         (a) The unremarried surviving spouse of a law enforcement
   88  officer, firefighter, or an emergency medical technician who is
   89  killed in the line of duty may receive a fallen hero grant equal
   90  to the amount of ad valorem taxes paid on the homestead or
   91  $1,500, whichever is less. The unremarried surviving spouse may
   92  receive the grant for 5 consecutive years.
   93         (b) To receive the grant, the surviving spouse must:
   94         1. Pay ad valorem taxes on his or her homestead for the
   95  year for which an application for a grant is submitted.
   96         2. Apply to and be approved by the Department of Revenue
   97  for the grant.
   98         (5) GRANT APPLICATIONS.—A person seeking a grant under this
   99  section must submit a completed application to the Department of
  100  Revenue after ad valorem taxes have been paid for the year for
  101  which a grant is sought and before April 30 in the year
  102  following the year for which a grant is sought.
  103         (6) APPROPRIATIONS.—The award of a grant under this section
  104  is subject to an appropriation by the Legislature.
  105         (7) RULEMAKING.—The Department of Revenue may adopt rules
  106  to administer this section. The rules may specify forms for
  107  applying for a grant and specify the information required to
  108  establish eligibility for a grant.
  109         Section 2. This act shall take effect July 1, 2012, and
  110  first applies to property taxes assessed on January 1, 2012.