Florida Senate - 2016                              CS for SB 816
       
       
        
       By the Committee on Finance and Tax; and Senator Altman
       
       593-02006-16                                           2016816c1
    1                        A bill to be entitled                      
    2         An act relating to a homestead property tax discount
    3         for disabled veterans; amending s. 196.082, F.S.;
    4         providing for the transfer of a certain discount on ad
    5         valorem taxes on homestead property to the surviving
    6         spouse of a specified disabled veteran under certain
    7         circumstances; providing for the transfer of the
    8         discount by the surviving spouse to a new residence
    9         under certain circumstances; providing a contingent
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Present subsections (3) through (6) of section
   15  196.082, Florida Statutes, are redesignated as subsections (4)
   16  through (7), respectively, and a new subsection (3) is added to
   17  that section, to read:
   18         196.082 Discounts for disabled veterans.—
   19         (3) If a veteran who is receiving the discount under this
   20  section predeceases his or her spouse and if, upon the death of
   21  the veteran, the surviving spouse holds the legal or beneficial
   22  title to the homestead and permanently resides thereon as
   23  specified in s. 196.031, the discount carries over to the
   24  benefit of the surviving spouse until he or she remarries or
   25  sells or otherwise disposes of the property. If the surviving
   26  spouse sells the property, a discount not to exceed the dollar
   27  amount granted from the most recent ad valorem tax roll may be
   28  transferred to his or her new residence if the residence is used
   29  as his or her permanent residence and he or she does not
   30  remarry.
   31         Section 2. This act shall take effect January 1, 2017, if
   32  SJR 778, or a similar joint resolution having substantially the
   33  same specific intent and purpose, is approved by the electors at
   34  the general election to be held in November 2016 or at an
   35  earlier special election specifically authorized by law for that
   36  purpose.