Florida Senate - 2023 SB 672 By Senator Avila 39-01415-23 2023672__ Page 1 of 4 CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled 1

An act relating to homestead property tax exemptions; 2 amending s. 196.081, F.S.; requiring, rather than 3 authorizing, a property appraiser to grant the 4 homestead property tax exemption for certain 5 permanently and totally disabled veterans or their 6 surviving spouses if certain conditions are met; 7 requiring, rather than authorizing, the transfer of 8 the exemption to a surviving spouse’s new residence 9 under certain circumstances; requiring, rather than 10 authorizing, the transfer of the homestead tax 11 exemption for surviving spouses of certain first 12 responders who died in the line of duty to the 13 surviving spouse’s new residence under certain 14 circumstances; providing an effective date. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 18

Section 1. Paragraph (

b) of subsection (1), subsection (3), 19 paragraph (

b) of subsection (4), and paragraph (

b) of subsection 20 (6) of

section 196.081, Florida Statutes, are amended to read: 21 196.081 Exemption for certain permanently and totally 22 disabled veterans and for surviving spouses of veterans; 23 exemption for surviving spouses of first responders who die in 24 the line of duty.— 25 (1) 26 (

b) If legal or beneficial title to property is acquired 27 between January 1 and November 1 of any year by a veteran or his 28 or her surviving spouse receiving an exemption under this 29 Florida Senate - 2023 SB 672 39-01415-23 2023672__ Page 2 of 4 CODING: Words stricken are deletions; words underlined are additions.

section on another property for that tax year, the veteran or 30 his or her surviving spouse shall may receive a refund, prorated 31 as of the date of transfer, of the ad valorem taxes paid for the 32 newly acquired property if he or she applies for and receives an 33 exemption under this

section for the newly acquired property in 34 the next tax year. If the property appraiser finds that the 35 applicant is entitled to an exemption under this

section for the 36 newly acquired property, the property appraiser shall 37 immediately make such entries upon the tax rolls of the county 38 that are necessary to allow the prorated refund of taxes for the 39 previous tax year. 40

(3) If the totally and permanently disabled veteran 41 predeceases his or her spouse and if, upon the death of the 42 veteran, the spouse holds the legal or beneficial title to the 43 homestead and permanently resides thereon as specified in s. 44 196.031, the exemption from taxation carries over to the benefit 45 of the veteran’s spouse until such time as he or she remarries 46 or sells or otherwise disposes of the property.

If the spouse 47 sells the property, an exemption not to exceed the amount 48 granted from the most recent ad valorem tax roll shall may be 49 transferred to his or her new residence, as long as it is used 50 as his or her primary residence and he or she does not remarry. 51

(4) Any real estate that is owned and used as a homestead 52 by the surviving spouse of a veteran who died from service-53 connected causes while on active duty as a member of the United 54 States Armed Forces and for whom a letter from the United States 55 Government or United States Department of Veterans Affairs or 56 its predecessor has been issued certifying that the veteran who 57 died from service-connected causes while on active duty is 58 Florida Senate - 2023 SB 672 39-01415-23 2023672__ Page 3 of 4 CODING: Words stricken are deletions; words underlined are additions. exempt from taxation if the veteran was a permanent resident of 59 this state on January 1 of the year in which the veteran died. 60 (

b) The tax exemption carries over to the benefit of the 61 veteran’s surviving spouse as long as the spouse holds the legal 62 or beneficial title to the homestead, permanently resides 63 thereon as specified in s. 196.031, and does not remarry. If the 64 surviving spouse sells the property, an exemption not to exceed 65 the amount granted under the most recent ad valorem tax roll 66 shall may be transferred to his or her new residence as long as 67 it is used as his or her primary residence and he or she does 68 not remarry. 69

(6) Any real estate that is owned and used as a homestead 70 by the surviving spouse of a first responder who died in the 71 line of duty while employed by the state or any political 72 subdivision of the state, including authorities and special 73 districts, and for whom a letter from the state or appropriate 74 political subdivision of the state, or other authority or 75 special district, has been issued which legally recognizes and 76 certifies that the first responder died in the line of duty 77 while employed as a first responder is exempt from taxation if 78 the first responder and his or her surviving spouse were 79 permanent residents of this state on January 1 of the year in 80 which the first responder died. 81 (

b) The tax exemption applies as long as the surviving 82 spouse holds the legal or beneficial title to the homestead, 83 permanently resides thereon as specified in s. 196.031, and does 84 not remarry. If the surviving spouse sells the property, an 85 exemption not to exceed the amount granted under the most recent 86 ad valorem tax roll shall may be transferred to his or her new 87 Florida Senate - 2023 SB 672 39-01415-23 2023672__ Page 4 of 4 CODING: Words stricken are deletions; words underlined are additions. residence if it is used as his or her primary residence and he 88 or she does not remarry. 89

Section 2. This act shall take effect July 1, 2023. 90