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FL H0055
Bill
Status
Introduced
9/19/2023
Primary Sponsor
Allison Tant
Click for details
AI Summary
- Amends section 196.101, F.S., to allow the surviving spouse of a quadriplegic to carry over the homestead ad valorem tax exemption after the quadriplegic's death, provided the spouse holds title to the homestead and permanently resides there
- The carryover exemption terminates if the surviving spouse remarries or sells/disposes of the property
- If the surviving spouse sells the original homestead, a discount not exceeding the most recent ad valorem tax roll amount may be transferred to a new primary residence, as long as the spouse does not remarry
- Authorizes the Department of Revenue to adopt emergency rules to administer the act, with emergency rules effective for 6 months and renewable while permanent rules are being developed
- Takes effect contingent on voter approval of a proposed State Constitution amendment (HJR 53 or similar joint resolution) at the next general election or an authorized special election
Legislative Description
Tax Exemptions for Surviving Spouses of Quadriplegics
Last Action
Died on Second Reading Calendar
3/8/2024
Committee Referrals
State Affairs1/19/2024
Local Administration, Federal Affairs & Special Districts Subcommittee1/8/2024
Ways and Means Committee10/5/2023
Full Bill Text
No bill text available