Florida Senate - 2023 SB By Senator Berman 26-01737A-23 20231052__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled

An act relating to exemptions for totally and permanently disabled veterans; amending s. 196.081, 3 F.S.; deleting a condition that a veteran or his or her surviving spouse have received a specified homestead tax exemption to qualify for a prorated refund of ad valorem taxes paid on homestead property acquired during a specified timeframe; specifying a requirement for qualifying for the prorated refund; 9 providing applicability; providing an effective date. 10

Be It Enacted by the Legislature of the State of Florida: 12

Section 1. Paragraph

(

b) of subsection (1) of

section 14 196.081, Florida Statutes, is amended to read: 15 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; 17 exemption for surviving spouses of first responders who die in the line of duty.— 19 (1) 20

(

b) If legal or beneficial title to property is acquired between January and November of any year by a veteran or his or her surviving spouse receiving an exemption under this

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

section for the newly acquired property in the next tax year. The veteran must have qualified Florida Senate - 2023 SB 1052 26-01737A-23 20231052__ CODING: Words stricken are deletions; words underlined are additions. as having a service-connected total and permanent disability under subsection (2) as of January of the year the new property was acquired. If the property appraiser finds that the applicant is entitled to an exemption under this

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

Section 2. The amendment made by this act to s. 196.081, 38 Florida Statutes, applies beginning with the tax roll. 39

Section 3. This act shall take effect July 1, 2023. 40