Florida Senate - 2025 SB By Senator Wright 8-00094-25 2025290__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled

An act relating to the property tax exemption for surviving spouses of veterans; amending s. 196.081, 3 F.S.; authorizing the surviving spouses of veterans who predecease the issuance of a certain letter from the Federal Government to produce the letter before the property appraiser; providing applicability; 7 providing an effective date. 8

Be It Enacted by the Legislature of the State of Florida: 10

Section 1. Subsection (2) of

section 196.081, Florida Statutes, is amended to read: 13 196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; 15 exemption for surviving spouses of first responders who die in the line of duty.— 17

(2) The production by a veteran or the spouse or surviving spouse of a letter of total and permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor before the property appraiser of the county in which property of the veteran lies is prima facie evidence of the fact that the veteran or the surviving spouse is entitled to the exemption. If a veteran predeceases the issuance of such letter, the surviving spouse may produce the letter before the property appraiser as prima facie evidence of the fact that the surviving spouse is entitled to the exemption. 27

Section 2. The amendment to s. 196.081, Florida Statutes, 28 made by this act first applies to the tax roll. 29 Florida Senate - 2025 SB 290 8-00094-25 2025290__ CODING: Words stricken are deletions; words underlined are additions.

Section 3. This act shall take effect July 1, 2025. 30