1 | A bill to be entitled |
2 | An act relating to property tax exemptions; amending s. |
3 | 196.012, F.S.; defining the term "ex-service member"; |
4 | amending s. 196.081, F.S.; providing exemption for certain |
5 | permanently and totally disabled veterans; providing a |
6 | conforming cross reference; amending s. 196.24, F.S.; |
7 | entitling disabled ex-service members and the surviving |
8 | spouses of such persons to an exemption from taxation of |
9 | the value of certain property under certain circumstances; |
10 | providing for grandfathering persons currently receiving |
11 | the exemption; providing an effective date. |
12 |
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13 | Be It Enacted by the Legislature of the State of Florida: |
14 |
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15 | Section 1. Subsection (20) is added to section 196.012, |
16 | Florida Statutes, to read: |
17 | 196.012 Definitions.--For the purpose of this chapter, the |
18 | following terms are defined as follows, except where the context |
19 | clearly indicates otherwise: |
20 | (20) "Ex-service member" means any person who has served |
21 | as a member of the United States Armed Forces on active duty or |
22 | state active duty, a member of the Florida National Guard, or a |
23 | member of the United States Armed Forces Reserve. |
24 | Section 2. Subsections (1) and (2) of section 196.081, |
25 | Florida Statutes, are amended to read: |
26 | 196.081 Exemption for certain permanently and totally |
27 | disabled veterans and for surviving spouses of veterans.-- |
28 | (1)(a) Any real estate that is owned and used as a |
29 | homestead by a veteran who was honorably discharged with a |
30 | service-connected total and permanent disability and for whom a |
31 | letter from the United States Government or United States |
32 | Department of Veterans Affairs or its predecessor has been |
33 | issued certifying that the veteran is totally and permanently |
34 | disabled is exempt from taxation, if the veteran is a permanent |
35 | resident of this state on January 1 of the tax year for which |
36 | exemption is being claimed or was a permanent resident of this |
37 | state on January 1 of the year the veteran died. |
38 | (b) Any real estate that is owned and used as a homestead |
39 | by a veteran who, while a citizen of the United States, served |
40 | as a member of the armed services of a nation that was an ally |
41 | of the United States, was honorably discharged with a service- |
42 | connected total and permanent disability, and for whom a letter |
43 | from the government, or that government's veterans service |
44 | agency, in whose armed services the veteran served has been |
45 | issued certifying that the veteran is totally and permanently |
46 | disabled, is exempt from taxation, if the veteran is a permanent |
47 | resident of this state on January 1 of the tax year for which |
48 | exemption is being claimed or was a permanent resident of this |
49 | state on January 1 of the year the veteran died. |
50 | (2) The production by a veteran or the spouse or surviving |
51 | spouse of a letter of total and permanent disability required in |
52 | paragraph (1)(a) from the United States Government or United |
53 | States Department of Veterans Affairs or its predecessor before |
54 | the property appraiser of the county in which property of the |
55 | veteran lies is prima facie evidence of the fact that the |
56 | veteran or the surviving spouse is entitled to the exemption. |
57 | Section 3. Section 196.24, Florida Statutes, is amended to |
58 | read: |
59 | 196.24 Exemption for disabled ex-service member or |
60 | surviving spouse; evidence of disability.--Any ex-service |
61 | member, as defined in s. 196.012, who is a bona fide resident of |
62 | the state, who was honorably discharged, and who has been |
63 | disabled to a degree of 10 percent or more while serving during |
64 | a period of wartime service as defined in s. 1.01(14), or by |
65 | misfortune, is entitled to the exemption from taxation provided |
66 | for in s. 3(b), Art. VII of the State Constitution as provided |
67 | in this section. Property to the value of $5,000 of such a |
68 | person is exempt from taxation. The production by him or her of |
69 | a certificate of disability from the United States Government or |
70 | the United States Department of Veterans Affairs or its |
71 | predecessor before the property appraiser of the county wherein |
72 | the ex-service member's property lies is prima facie evidence of |
73 | the fact that he or she is entitled to the exemption. The |
74 | unremarried surviving spouse of such a disabled ex-service |
75 | member who, on the date of the disabled ex-service member's |
76 | death, had been married to the disabled ex-service member for at |
77 | least 5 years is also entitled to the exemption. |
78 | Section 4. This act shall take effect July 1, 2004. |