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FL S0672
Bill
AI Summary
- Changes the prorated refund of ad valorem taxes for permanently and totally disabled veterans (or their surviving spouses) who acquire new homestead property between January 1 and November 1 from a discretionary benefit ("may receive") to a guaranteed entitlement ("is entitled to")
- Clarifies that surviving spouses of totally and permanently disabled veterans who sell their homestead may actively transfer the tax exemption to a new primary residence, provided they do not remarry
- Applies the same clarifying language on exemption transferability to surviving spouses of veterans who died from service-connected causes while on active duty
- Extends identical transfer-of-exemption clarifications to surviving spouses of first responders who died in the line of duty while employed by the state or a political subdivision
- Effective date is July 1, 2023
Legislative Description
Homestead Property Tax Exemptions
Last Action
Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157)
5/5/2023
Committee Referrals
Appropriations3/23/2023
Finance and Tax3/16/2023
Full Bill Text
No bill text available