FL S1052

Removes the requirement that a veteran or surviving spouse already receive a homestead tax exemption on another property to qualify for a prorated refund of ad valorem taxes on newly acquired homestead property.

Requires the veteran to have qualified as having a service-connected total and permanent disability as of January 1 of the year the new property was acquired to receive the prorated refund.

Applies to property acquired between January 1 and November 1 of any year, with the refund prorated as of the acquisition date.

Amendment applies beginning with the 2024 tax roll.

Effective date: July 1, 2023.