Florida Senate - 2018                                    SB 1638
       By Senator Rader
       29-00390A-18                                          20181638__
    1                        A bill to be entitled                      
    2         An act relating to homestead property tax exemptions;
    3         amending s. 196.075, F.S.; authorizing counties and
    4         municipalities to exempt from taxation homestead
    5         property of certain parent or parents of certain
    6         unmarried veterans who died from combat-related causes
    7         while on active duty as members of the United States
    8         Armed Forces; providing conditions necessary for the
    9         exemption to apply; authorizing the tax exemption to
   10         carry over or transfer under certain circumstances;
   11         providing construction with respect to the applicable
   12         tax roll and the date of death; providing a contingent
   13         effective date.
   15  Be It Enacted by the Legislature of the State of Florida:
   17         Section 1. Subsections (1) and (2) of section 196.075,
   18  Florida Statutes, are amended to read:
   19         196.075 Additional homestead exemption for persons 65 and
   20  older; homestead exemption for parents of deceased unmarried
   21  veterans.—
   22         (1) As used in this section, the term:
   23         (a) “Homestead property of the parent or parents” means the
   24  homestead of the parents if the parents are married or living
   25  together or the homestead of each parent if the parents are
   26  divorced or do not live together. The term does not include a
   27  biological parent who never lived with the parent who had
   28  custody of the deceased unmarried veteran as a minor and did not
   29  pay child support for the minor.
   30         (b) “Household” means a person or group of persons living
   31  together in a room or group of rooms as a housing unit, but the
   32  term does not include persons boarding in or renting a portion
   33  of the dwelling.
   34         (c)(b) “Household income” means the adjusted gross income,
   35  as defined in s. 62 of the United States Internal Revenue Code,
   36  of all members of a household.
   37         (2) In accordance with s. 6(d), Art. VII of the State
   38  Constitution, the board of county commissioners of any county or
   39  the governing authority of any municipality may adopt an
   40  ordinance to allow either or both of the following additional
   41  homestead exemptions:
   42         (a) Up to $50,000 for a person who has the legal or
   43  equitable title to real estate and maintains thereon the
   44  permanent residence of the owner, who has attained age 65, and
   45  whose household income does not exceed $20,000.
   46         (b) The amount of the assessed value of the property for a
   47  person who has the legal or equitable title to real estate with
   48  a just value less than $250,000, as determined in the first tax
   49  year that the owner applies and is eligible for the exemption,
   50  and who has maintained thereon the permanent residence of the
   51  owner for at least 25 years, who has attained age 65, and whose
   52  household income does not exceed the income limitation
   53  prescribed in paragraph (a), as calculated in subsection (3).
   54         (c)A full exemption on the homestead property of the
   55  parent or parents of an unmarried veteran who died from combat
   56  related causes while on active duty as a member of the United
   57  States Armed Forces if:
   58         1.The unmarried veteran was a permanent resident of this
   59  state on January 1 of the year in which the unmarried veteran
   60  died.
   61         2.The parent or parents provide a letter from the United
   62  States Government or United States Department of Defense or its
   63  predecessor that certifies that the unmarried veteran died from
   64  combat-related causes while on active duty. The production of
   65  the letter is prima facie evidence that the parent or parents
   66  are entitled to the exemption.
   68  The tax exemption carries over to the benefit of the unmarried
   69  veteran’s parent or parents as long as the parent or parents
   70  hold legal or beneficial title to the homestead and permanently
   71  reside thereon as specified in s. 196.031. If the parent or
   72  parents sell the property, an exemption not to exceed the amount
   73  granted under the most recent ad valorem tax roll may be
   74  transferred to the parent or parents’ new residence as long as
   75  it is used as the primary residence.
   76         Section 2. Construction.—
   77         (1)The revisions to s. 196.075, Florida Statutes, made by
   78  this act operate prospectively to the 2019 tax roll but do not
   79  provide a basis for relief from an assessment of taxes not paid
   80  or create a right to a refund of taxes paid before January 1,
   81  2019.
   82         (2)Section 196.075(2)(c), Florida Statutes, as created by
   83  this act, applies to the homestead exemption of the parent or
   84  parents of an unmarried veteran whose death occurs before, on,
   85  or after the effective date of this act.
   86         Section 3. This act shall take effect on the effective date
   87  of the amendment to the State Constitution proposed by SJR ____
   88  or a similar joint resolution having substantially the same
   89  specific intent and purpose, if such amendment to the state
   90  Constitution is approved at the general election held in
   91  November 2018 or at an earlier special election specifically
   92  authorized by law for that purpose.