Florida Senate - 2018                                    SB 1000
       
       
        
       By Senator Grimsley
       
       
       
       
       
       26-01139-18                                           20181000__
    1                        A bill to be entitled                      
    2         An act relating to a homestead exemption for surviving
    3         spouses of deceased disabled veterans; amending s.
    4         196.082, F.S.; carrying over certain ad valorem tax
    5         discounts to the widows or widowers of certain
    6         deceased veterans under specified conditions;
    7         specifying circumstances under which the tax discount
    8         may be transferred to a new homestead; authorizing
    9         qualified applicants who fail to file an application
   10         by a certain date to file applications and petitions
   11         with the value adjustment board; specifying procedures
   12         for such applications and petitions; providing an
   13         effective date.
   14          
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Subsections (3) through (6) of section 196.082,
   18  Florida Statutes, are renumbered as subsections (4) through (7),
   19  respectively, and a new subsection (3) is added to that section,
   20  to read:
   21         196.082 Discounts for disabled veterans and surviving
   22  spouses.—
   23         (3) If the partially or totally and permanently disabled
   24  veteran predeceases his or her spouse and if, upon the death of
   25  the veteran, the spouse holds the legal or beneficial title to
   26  the homestead and permanently resides thereon as specified in s.
   27  196.031, the discount from ad valorem tax which the veteran
   28  received carries over to the benefit of the veteran’s spouse
   29  until such time as he or she remarries or sells or otherwise
   30  disposes of the property. If the spouse sells the property, a
   31  discount not to exceed the amount granted from the most recent
   32  ad valorem tax roll may be transferred to his or her new
   33  residence, as long as it is used as his or her primary residence
   34  and he or she does not remarry. Any applicant who is qualified
   35  to receive a discount under this section and who fails to file
   36  an application by March 1 may file an application for the
   37  discount and may file, pursuant to s. 194.011(3), a petition
   38  with the value adjustment board requesting that the discount be
   39  granted. Such application and petition shall be subject to the
   40  same procedures as for exemptions set forth in s. 196.011(8).
   41         Section 2. This act shall take effect July 1, 2018.