HB 0023 -- GENERAL BILL
By Representative Sansom
Property Tax Exemptions: Entitles a disabled
veteran and an unremarried surviving spouse of such veteran who was married
to such veteran for at least 20 years to an exemption from taxation of
the value of property to the value of $5,000; grandfathers persons currently
receiving the exemption.
CODING: Words stricken
are deletions; words underlined are
additions.
Be It Enacted by the Legislature of the
State of Florida:
Section 1. Section 196.24,
Florida Statutes, is amended to read:
196.24 Exemption for disabled
veteran or surviving spouse ex-service
member; evidence of disability.??Any veteran
who is ex-service member,
a bona fide resident of the state, who has been disabled to a degree of
10 percent or more while serving during a period of wartime service as
defined in s. 1.01(14), or by misfortune, 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 $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 veteran’s ex-service
member'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 veteran who, on the date
of the disabled veteran’s death, had been married to the disabled veteran
for at least 20 years is also entitled to the exemption. Any person who
properly received this exemption as a disabled ex-service member on the
2004 tax roll shall continue to qualify for this exemption.
Section 2. This act shall take
effect upon becoming a law.
CODING: Words stricken
are deletions; words underlined are
additions. |