FL H1249

Permanently and totally disabled veterans with honorable discharge and service-connected disability, along with their surviving spouses, are exempt from property taxation on their homestead if they are Florida permanent residents on January 1 of the tax year

Veterans or surviving spouses who acquire new homestead property between January 1 and November 1 while already receiving this exemption on another property may apply for a prorated refund of ad valorem taxes paid on the newly acquired property

The prorated refund is calculated from the date of property transfer and requires the applicant to receive the exemption on the new property in the following tax year

Property appraisers must immediately make entries on county tax rolls to allow prorated refunds when applicants are found entitled to the exemption

Effective date: July 1, 2020