FL H1001

Expands prorated tax refund eligibility to veterans and surviving spouses who acquire property between January 1 and November 1 but were not receiving an exemption on another property that tax year, provided they are honorably discharged with a service-connected total and permanent disability certified by the U.S. Department of Veterans Affairs.

Requires the property appraiser to process the prorated refund of ad valorem taxes for the newly acquired property when the veteran or surviving spouse applies for and receives an exemption in the next tax year.

Maintains existing refund provisions for veterans and surviving spouses who are already receiving an exemption on another property when acquiring new property during the January 1 to November 1 window.

Applies the amendment beginning with the 2024 tax roll, with the act taking effect July 1, 2023.