HB 0023
Property Tax Exemptions

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 veteranís 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 veteranís 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.