Florida Senate - 2021 SB 986 By Senator Hutson 7-01227-21 2021986__ 1 A bill to be entitled 2 An act relating to tax exemptions for disabled 3 veterans; amending s. 196.183, F.S.; providing that a 4 certain exemption from tangible personal property 5 applies to mobile homes owned and operated by certain 6 veterans; amending s. 320.10, F.S.; providing an 7 exemption from license taxes for mobile homes owned 8 and operated by certain veterans; providing an 9 effective date. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. Subsection (6) of section 196.183, Florida 14 Statutes, is amended to read: 15 196.183 Exemption for tangible personal property.— 16 (6) The exemption provided in this section does not apply 17 to a mobile home that is presumed to be tangible personal 18 property pursuant to s. 193.075(2) unless the mobile home is 19 owned by and operated exclusively for the personal use of a 20 veteran who was honorably discharged with a service-connected 21 total and permanent disability and for whom a letter from the 22 United States Government or the United States Department of 23 Veterans Affairs or its predecessor has been issued certifying 24 that the veteran is totally and permanently disabled. 25 Section 2. Subsection (1) of section 320.10, Florida 26 Statutes, is amended to read: 27 320.10 Exemptions.— 28 (1) The provisions of s. 320.08 do not apply to: 29 (a) Any motor vehicle or mobile home owned by, and operated 30 exclusively for the personal use of, any member of the United 31 States Armed Forces who is not a resident of this state and who 32 is stationed in the state while in compliance with military or 33 naval orders; 34 (b) Any motor vehicle owned or operated exclusively by the 35 Federal Government; 36 (c) Any motor vehicle owned and operated exclusively for 37 the benefit of the Boys’ Clubs of America, the National Audubon 38 Society, the National Children’s Cardiac Hospital, any humane 39 society, any nationally chartered veterans’ organization that 40 maintains a state headquarters in this state, the Children’s 41 Bible Mission, the Boy Scouts of America, the Girl Scouts of 42 America, the Salvation Army, the American National Red Cross, 43 the United Service Organization, any local member unit of the 44 National Urban League which provides free services to municipal 45 and county residents who are in need of such services, the Young 46 Men’s Christian Association, the Young Men’s Hebrew Association, 47 the Camp Fire Girls’ Council, the Young Women’s Christian 48 Association, the Young Women’s Hebrew Association, any local 49 member unit of the Arc of Florida, the Children’s Home Society 50 of Florida, or the Goodwill Industries. A not-for-profit 51 organization named in this paragraph, and its local affiliate 52 organizations, is eligible for the exemption if it maintains 53 current articles of incorporation on file with the Department of 54 State and qualifies as a not-for-profit organization under s. 55 212.08; 56 (d) Any motor vehicle owned and operated by a church, 57 temple, or synagogue for exclusive use as a community service 58 van or to transport passengers without compensation to religious 59 services or for religious education; 60 (e) Any motor vehicle owned and operated by the Civil Air 61 Patrol or the United States Coast Guard Auxiliary; 62 (f) Any mobile blood bank unit when operated as a nonprofit 63 service by an organization; 64 (g) Any mobile X-ray unit or truck or bus used exclusively 65 for public health purposes; 66 (h) Any school bus owned and operated by a nonprofit 67 educational or religious corporation; 68 (i) Any vehicle used by any of the various search and 69 rescue units of the several counties for exclusive use as a 70 search and rescue vehicle; 71 (j) Any motor vehicle used by a community transportation 72 coordinator or a transportation operator as defined in part I of 73 chapter 427, and which is used exclusively to transport 74 transportation disadvantaged persons;
or75 (k) Any marine boat trailer exempt under s. 320.102; or 76 (l) Any mobile home owned by and operated exclusively for 77 the personal use of a veteran who was honorably discharged with 78 a service-connected total and permanent disability and for whom 79 a letter from the United States Government or the United States 80 Department of Veterans Affairs or its predecessor has been 81 issued certifying that the veteran is totally and permanently 82 disabled. 83 Section 3. This act shall take effect July 1, 2021.