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A bill to be entitled |
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An act relating to property tax exemptions; amending s. |
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196.24, F.S.; entitling disabled veterans and the |
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surviving spouses of such veterans to an exemption from |
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taxation of the value of certain property under certain |
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circumstances; providing for grandfathering persons |
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currently receiving the exemption; providing an effective |
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date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Section 196.24, Florida Statutes, is amended to |
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read: |
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196.24 Exemption for disabled veteran or surviving spouse |
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ex-service member; evidence of disability.--Any veteran who is |
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ex-service member,a bona fide resident of the state, who has |
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been disabled to a degree of 10 percent or more while serving |
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during a period of wartime service as defined in s. 1.01(14), or |
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by misfortune, is entitled to the exemption from taxation |
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provided for in s. 3(b), Art. VII of the State Constitution as |
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provided in this section. Property to the value of $5,000 of |
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such a person is exempt from taxation. The production by him or |
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her of a certificate of disability from the United States |
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Government or the United States Department of Veterans Affairs |
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or its predecessor before the property appraiser of the county |
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wherein the veteran’s ex-service member'sproperty lies is prima |
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facie evidence of the fact that he or she is entitled to the |
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exemption. The unremarried surviving spouse of such a disabled |
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veteran who, on the date of the disabled veteran’s death, had |
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been married to the disabled veteran for at least 20 years is |
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also entitled to the exemption. Any person who properly received |
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this exemption as a disabled ex-service member on the 2004 tax |
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roll shall continue to qualify for this exemption. |
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Section 2. This act shall take effect upon becoming a law. |