Florida Senate - 2024 SB By Senator Torres 25-01489-24 20241004__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled

An act relating to tax exemptions for disabled ex-2 servicemembers; amending s. 196.24, F.S.; revising the amount of a certain exemption related to disabled ex-4 servicemembers; providing applicability; providing an effective date. 6

Be It Enacted by the Legislature of the State of Florida: 8

Section 1. Subsection (1) of

section 196.24, Florida Statutes, is amended to read: 11 196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.— 13

(1) Any ex-servicemember, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 16 percent or more by misfortune or while serving during a period of wartime service as defined in s. 1.01(14) is entitled to the exemption from taxation provided for in s. 3(b), Art. VII of the State Constitution as provided in this section. Property to the value of $10,000 $5,000 of such a person is exempt from taxation.

The production by him or her of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein the ex-25 servicemember’s property lies is prima facie evidence of the fact that he or she is entitled to the exemption. The unremarried surviving spouse of such a disabled ex-servicemember is also entitled to the exemption. 29 Florida Senate - 2024 SB 1004 25-01489-24 20241004__ CODING: Words stricken are deletions; words underlined are additions.

Section 2. The amendment made by this act first applies to the ad valorem tax roll. 31

Section 3. This act shall take effect July 1, 2024. 32