Florida Senate - 2024                             CS for SB 1684
       
       
        
       By the Committee on Community Affairs; and Senator Collins
       
       
       
       
       
       578-02603-24                                          20241684c1
    1                        A bill to be entitled                      
    2         An act relating to property tax exemption of ex
    3         servicemembers; amending s. 196.24, F.S.; providing a
    4         property tax exemption for certain ex-servicemembers
    5         who have been awarded a Purple Heart or certain combat
    6         decorations; providing that the unremarried surviving
    7         spouse is entitled to such exemption; providing an
    8         effective date.
    9          
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Present subsection (2) of section 196.24,
   13  Florida Statutes, is redesignated as subsection (3), and a new
   14  subsection (2) is added to that section, read:
   15         196.24 Exemption for disabled ex-servicemember or surviving
   16  spouse; evidence of disability.—
   17         (2) Any ex-servicemember as defined in s. 196.012(19) who
   18  is a bona fide resident of this state, who was discharged under
   19  honorable conditions, and who has been awarded the Purple Heart
   20  medal, or a combat decoration that is superior in precedence to
   21  the Purple Heart, is entitled to the exemption from taxation
   22  provided for in s. 3(b), Art. VII of the State Constitution, as
   23  provided in this subsection. Property to the value of $10,000 in
   24  addition to the exemption offered in subsection (1) of such a
   25  person is exempt from taxation. The production by him or her of
   26  proof of being a Purple Heart medal recipient from the United
   27  States Government, the Department of Defense, or any Armed
   28  Service of the United States or its predecessor before the
   29  property appraiser of the county wherein the ex-servicemember’s
   30  property lies is prima facie evidence of the fact that he or she
   31  is entitled to the exemption. The unremarried surviving spouse
   32  of a recipient of such a Purple Heart, or a combat decoration
   33  that is superior in precedence to the Purple Heart, is also
   34  entitled to the exemption.
   35         Section 2. This act shall take effect July 1, 2024.