Florida Senate - 2020 SB 1074 By Senator Wright 14-01267A-20 20201074__ 1 A bill to be entitled 2 An act relating to a surviving spouse ad valorem tax 3 reduction; amending s. 196.082, F.S.; authorizing the 4 surviving spouses of certain permanently disabled 5 veterans to carry over a certain discount on ad 6 valorem taxes on homestead property under specified 7 conditions; authorizing the discount to be transferred 8 to another permanent residence under specified 9 conditions; providing a procedure by which an 10 applicant may file an application after a specified 11 date and request the discount; authorizing the 12 Department of Revenue to adopt emergency rules; 13 providing a contingent 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 redesignated as subsections (4) through 19 (7), respectively, and a new subsection (3) is added to that 20 section, to read: 21 196.082 Discounts for disabled veterans; surviving spouse 22 carryover.— 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 that 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 or otherwise 31 disposes of the property, a discount not to exceed the dollar 32 amount granted from the most recent ad valorem tax roll may be 33 transferred to his or her new residence, as long as it is used 34 as his or her primary residence and he or she does not remarry. 35 An applicant who is qualified to receive a discount under this 36 section and who fails to file an application by March 1 may file 37 an application for the discount and may file a petition pursuant 38 to s. 194.011(3) with the value adjustment board requesting that 39 the discount be granted. Such application and petition shall be 40 subject to the same procedures as for exemptions set forth in s. 41 196.011(8). 42 Section 2. The Department of Revenue may, and all 43 conditions are deemed met to, adopt emergency rules pursuant to 44 s. 120.54(4), Florida Statutes, to administer this act. 45 Notwithstanding any other law, emergency rules adopted pursuant 46 to this section are effective for 6 months after adoption and 47 may be renewed during the pendency of procedures to adopt 48 permanent rules addressing the subject of the emergency rules. 49 This section expires January 1, 2022. 50 Section 3. This act shall take effect on the effective date 51 of the amendment to the State Constitution proposed by SJR ___, 52 or a similar joint resolution having substantially the same 53 specific intent and purpose, if such amendment is approved at 54 the next general election or at an earlier special election 55 specifically authorized by law for that purpose.