Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 672
       
       
       
       
       
       
                                Ì887296[Î887296                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/21/2023           .                                
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       The Committee on Finance and Tax (Avila) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (b) of subsection (1), subsection (3),
    6  paragraph (b) of subsection (4), and paragraph (b) of subsection
    7  (6) of section 196.081, Florida Statutes, are amended to read:
    8         196.081 Exemption for certain permanently and totally
    9  disabled veterans and for surviving spouses of veterans;
   10  exemption for surviving spouses of first responders who die in
   11  the line of duty.—
   12         (1)
   13         (b) If legal or beneficial title to property is acquired
   14  between January 1 and November 1 of any year by a veteran or his
   15  or her surviving spouse receiving an exemption under this
   16  section on another property for that tax year, the veteran or
   17  his or her surviving spouse is entitled to may receive a refund,
   18  prorated as of the date of transfer, of the ad valorem taxes
   19  paid for the newly acquired property if he or she applies for
   20  and receives an exemption under this section for the newly
   21  acquired property in the next tax year. If the property
   22  appraiser finds that the applicant is entitled to an exemption
   23  under this section for the newly acquired property, the property
   24  appraiser shall immediately make such entries upon the tax rolls
   25  of the county that are necessary to allow the prorated refund of
   26  taxes for the previous tax year.
   27         (3) If the totally and permanently disabled veteran
   28  predeceases his or her spouse and if, upon the death of the
   29  veteran, the spouse holds the legal or beneficial title to the
   30  homestead and permanently resides thereon as specified in s.
   31  196.031, the exemption from taxation carries over to the benefit
   32  of the veteran’s spouse until such time as he or she remarries
   33  or sells or otherwise disposes of the property. If the spouse
   34  sells the property, the spouse may transfer an exemption not to
   35  exceed the amount granted from the most recent ad valorem tax
   36  roll may be transferred to his or her new residence, as long as
   37  it is used as his or her primary residence and he or she does
   38  not remarry.
   39         (4) Any real estate that is owned and used as a homestead
   40  by the surviving spouse of a veteran who died from service
   41  connected causes while on active duty as a member of the United
   42  States Armed Forces and for whom a letter from the United States
   43  Government or United States Department of Veterans Affairs or
   44  its predecessor has been issued certifying that the veteran who
   45  died from service-connected causes while on active duty is
   46  exempt from taxation if the veteran was a permanent resident of
   47  this state on January 1 of the year in which the veteran died.
   48         (b) The tax exemption carries over to the benefit of the
   49  veteran’s surviving spouse as long as the spouse holds the legal
   50  or beneficial title to the homestead, permanently resides
   51  thereon as specified in s. 196.031, and does not remarry. If the
   52  surviving spouse sells the property, the spouse may transfer an
   53  exemption not to exceed the amount granted under the most recent
   54  ad valorem tax roll may be transferred to his or her new
   55  residence as long as it is used as his or her primary residence
   56  and he or she does not remarry.
   57         (6) Any real estate that is owned and used as a homestead
   58  by the surviving spouse of a first responder who died in the
   59  line of duty while employed by the state or any political
   60  subdivision of the state, including authorities and special
   61  districts, and for whom a letter from the state or appropriate
   62  political subdivision of the state, or other authority or
   63  special district, has been issued which legally recognizes and
   64  certifies that the first responder died in the line of duty
   65  while employed as a first responder is exempt from taxation if
   66  the first responder and his or her surviving spouse were
   67  permanent residents of this state on January 1 of the year in
   68  which the first responder died.
   69         (b) The tax exemption applies as long as the surviving
   70  spouse holds the legal or beneficial title to the homestead,
   71  permanently resides thereon as specified in s. 196.031, and does
   72  not remarry. If the surviving spouse sells the property, the
   73  spouse may transfer an exemption not to exceed the amount
   74  granted under the most recent ad valorem tax roll may be
   75  transferred to his or her new residence if it is used as his or
   76  her primary residence and he or she does not remarry.
   77         Section 2. This act shall take effect July 1, 2023.
   78  
   79  ================= T I T L E  A M E N D M E N T ================
   80  And the title is amended as follows:
   81         Delete everything before the enacting clause
   82  and insert:
   83                        A bill to be entitled                      
   84         An act relating to homestead property tax exemptions;
   85         amending s. 196.081, F.S.; specifying that certain
   86         permanently and totally disabled veterans or their
   87         surviving spouses are entitled to, rather than may
   88         receive, a prorated refund of ad valorem taxes paid
   89         under certain circumstances; making clarifying changes
   90         relating to the transfer of homestead tax exemptions
   91         by surviving spouses of certain veterans and first
   92         responders; providing an effective date.