FL S1662

Allows veterans with service-connected total and permanent disability (and their surviving spouses) who already receive a homestead tax exemption to obtain a prorated refund of property taxes paid on a newly acquired homestead property

The prorated refund applies when the new property is acquired between January 1 and November 1 of any tax year, with the refund calculated from the date of transfer

Requires the veteran or surviving spouse to apply for and receive the exemption on the new property in the following tax year to qualify for the refund

Directs property appraisers to immediately make entries on county tax rolls to process the prorated refund once eligibility is confirmed

Effective date of July 1, 2020