FL H0717

Permanently and totally disabled veterans or their surviving spouses are now entitled to (rather than "may receive") a prorated refund of ad valorem taxes when acquiring new property between January 1 and November 1, provided they apply for and receive the exemption for the new property the following tax year.

Surviving spouses of permanently disabled veterans, veterans who died from service-connected causes on active duty, and first responders who died in the line of duty may transfer their homestead tax exemption to a new primary residence upon selling the exempt property, not to exceed the amount granted on the most recent ad valorem tax roll, as long as they do not remarry.

The language change from "may be transferred" to "the spouse may transfer" clarifies that the surviving spouse is the active party initiating the exemption transfer, rather than leaving the transfer authority ambiguous.

Exemption transfer and carryover provisions apply uniformly to surviving spouses of three categories: totally and permanently disabled veterans, veterans killed on active duty from service-connected causes, and first responders killed in the line of duty.

Effective date is July 1, 2023, amending section 196.081, Florida Statutes.