Florida Senate - 2020                             CS for SB 1074
       
       
        
       By the Committee on Military and Veterans Affairs and Space; and
       Senator Wright
       
       
       
       
       583-02453-20                                          20201074c1
    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. Present subsections (3) through (6) of section
   18  196.082, Florida Statutes, are redesignated as subsections (4)
   19  through (7), respectively, and a new subsection (3) is added to
   20  that 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 1076,
   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.