HB 1249 — Transfer of Tax Exemption for Veterans

F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1249 2020 A bill to be entitled An act relating to transfer of tax exemption for veterans;

providingauthorizing that certain veterans andwho theiracquire surviving spouses receiving a certainnew homestead taxafter exemptionthe maydeadlines apply for andreceiving receivethe atax proratedexemption refundfor ofa propertycurrent taxesyear paidhave onpassed newto homesteadreceive propertythe acquiredexemption duringunder aspecified certaincircumstances; timeframe;

requiringamending thes. property appraiser to immediately make certain entries upon the tax rolls to allow a prorated refund under certain circumstances;

197.122, F.S.;

requiring property appraisers to correct specified assessments under certain circumstances;

196.081(1)(b), every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by law to exemption from taxation as a result of its ownership and use shall, on or before March 1 of each year, file an application for exemption with the county property appraiser, listing and describing the property for which exemption is Page 1 of 35 CODING:

hb1249-02-c2hb1249-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1249 2020 listing and describing the property for which exemption is claimed and certifying its ownership and use.

(b) IfThe legalexemption orunder beneficialparagraph title(a) shall be applied to propertya iscurrent acquiredtax betweenyear Januaryif 1the real estate owned and Novemberused 1as ofa anyhomestead yearis acquired by athe veteran orafter hisJanuary 1 of the Page 2 of 35 CODING:

hb1249-02-c2hb1249-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/CS/HBCS/HB 1249 2020 orcurrent her surviving spouse receiving an exemption under this section on another property for that tax year,year and the veteran orreceived his or her surviving spouse may receive a refund, prorated as of the date of transfer, of the ad valorem taxes paid for the newly acquired property if he or she applies for and receives an exemption underon thisanother section for the newly acquired property in the nextimmediately prior tax year.

IfNotwithstanding the property appraiser finds that the applicant is entitled to an exemption underfiling thisrequirements section for the newly acquired property, the property appraiser shall immediately make such entries upon the tax rolls of thes. county that are necessary to allow the prorated refund of taxes for the previous tax year.

196.011, to receive the exemption under this paragraph, the veteran must file an application with the property appraiser and may do so at any time during the current tax year.

If the application is filed after the 25th day following the date the property appraiser mails the assessment notice under s.

200.069, the exemption shall be processed as a correction pursuant to s.

197.122(3).

The applicant must identify the previous homestead and the new property and certify under oath that the veteran meets all of the following requirements:

1.

Is otherwise qualified to receive the exemption under paragraph (a).

2.

Holds legal title or beneficial title to the new property.

3.

Intends to use or uses the new property as his or her homestead.

Subsection (3) of section 197.122, Florida Statutes, is amended to read:

197.122 Lien of taxes;

application.— (3) A property appraiser shall correct an assessment to reflect an exemption granted under s.

196.081(1), if the application for the exemption was filed after the 25th day following the date the property appraiser mails the assessment Page 3 of 5 CODING:

Words stricken are deletions;

words underlined are additions.

hb1249-01-c1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S CS/HB 1249 2020 notice under s.

200.069.

A property appraiser may also correct a material mistake of fact relating to an essential condition of the subject property to reduce an assessment if to do so requires only the exercise of judgment as to the effect of the mistake of fact on the assessed or taxable value of the property.

(a) As used in this subsection, the term "an essential condition of the subject property" means a characteristic of the subject parcel, including only:

1.

Environmental restrictions, zoning restrictions, or restrictions on permissible use;

2.

Acreage;

3.

Wetlands or other environmental lands that are or have been restricted in use because of such environmental features;

4.

Access to usable land;

5.