Florida Senate - 2025 SB By Senator Simon 3-01004-25 2025750__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled

An act relating to tax exemptions for surviving spouses of quadriplegics; amending s. 196.101, F.S.; 3 authorizing the surviving spouses of certain quadriplegics to carry over a certain tax exemption in certain circumstances; authorizing the Department of Revenue to adopt emergency rules; providing a contingent effective date. 8

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

Section 1. Subsections (1) and (3) of

section 196.101, 12 Florida Statutes, are amended to read: 13 196.101 Exemption for totally and permanently disabled persons; surviving spouse carryover.— 15 (1)(

a) Any real estate used and owned as a homestead by any quadriplegic is exempt from taxation. 17

(

b) If the quadriplegic granted an exemption under paragraph

(

a) predeceases his or her spouse and if, upon the death of the quadriplegic, the spouse holds legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the discount from ad valorem tax that the quadriplegic received carries over to the benefit of the quadriplegic’s spouse until such time as he or she remarries or sells or otherwise disposes of the property.

If the spouse sells or otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence, as long as the new residence is used as his or her primary residence and he Florida Senate - 2025 SB 750 3-01004-25 2025750__ CODING: Words stricken are deletions; words underlined are additions. or she does not remarry. 30

(3) The production by any totally and permanently disabled person entitled to the exemption in subsection (1) or subsection 32 (2) of a certificate of such disability from two licensed doctors of this state or from the United States Department of Veterans Affairs or its predecessor to the property appraiser of the county wherein the property lies, is prima facie evidence of the fact that he or she is entitled to such exemption. 37

Section 2. The Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, to administer this act. 40 Notwithstanding any other law, emergency rules adopted pursuant to this

section are effective for months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules. 44

Section 3. This act shall take effect on the effective date of the amendment to the State Constitution proposed by SJR 748 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment is approved at the next general election or at an earlier special election specifically authorized by law for that purpose. 50