SB 450 — Ad Valorem Tax Exemption for Disabled Veterans

Florida Senate - 2026 CS for SB 450 By Senatorthe PolskyCommittee 30-00970-26on 2026450__Finance Aand billTax; to be entitled An act relating to ad valorem tax exemption for disabled veterans;

and Senator Polsky 593-02829-26 2026450c1 A bill to be entitled An act relating to ad valorem tax exemption for disabled veterans;

removingrevising a limitation on the valueamount of a tax exemption that a surviving spouse couldmay transfer to a new residence;

revising when a specified tax exemption is considered to be granted;

98 Be It Enacted by the Legislature of the State of Florida:

Subsection (3), paragraph (b) of subsection (4), subsection (5), and paragraph (b) of subsection (6) of section 196.081, Florida Statutes, are amended to read:

If the spouse sells the property, the spouse may transfer an exemption not to exceed 120 percent of the amount granted from the most recent ad valorem tax roll to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry.

Florida Senate - 2026 CS for SB 450 30-00970-26593-02829-26 2026450__2026450c1 by the surviving spouse of a veteran who died from service- connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation.

If the surviving spouse sells the property, the spouse may transfer an exemption not to exceed 120 percent of the amount granted under the most recent ad valorem tax roll to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry.

(5)(6) AnAny applicantreal forestate thethat exemptionis underowned thisand sectionused mayas applya forhomestead by the exemptionsurviving beforespouse receivingof a first responder who died in the necessaryline documentationof fromduty while employed by the United States GovernmentGovernment, the state, or any political subdivision of the state, including authorities and special districts, and for whom a letter from the United States DepartmentGovernment, the state, or appropriate political subdivision of Veteransthe Affairsstate, or itsother predecessor.authority or special district, has been issued which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder is exempt from taxation.

Upon(b) receiptThe oftax the documentation, the exemption shallapplies beas grantedlong as of the datesurviving whenspouse holds the applicantlegal becameor eligiblebeneficial fortitle suchto exemption of the originalhomestead, application,permanently andresides thethereon excessas taxesspecified paidin shalls. be refunded.

Any196.031, refundand ofdoes excessPage taxes2 paid shall be limited to those paid during the 4-year period of limitation3 setCODING: forth in s.

197.182(1)(e).

(6) Any real estate that is owned and used as a homestead by the surviving spouse of a first responder who died in the line of duty while employed by the United States Government, the Page 2 of 3 CODING:

Florida Senate - 2026 SBCS 450 30-00970-26 2026450__ state, or any political subdivision of the state, including authorities and special districts, and for whomSB a450 letter593-02829-26 from2026450c1 thenot Unitedremarry. States Government, the state, or appropriate political subdivision of the state, or other authority or special district, has been issued which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder is exempt from taxation.

(b)If Thethe taxsurviving spouse sells the property, the spouse may transfer an exemption appliesnot asto longexceed as120 percent of the survivingamount spousegranted holdsunder the legalmost orrecent beneficialad titlevalorem tax roll to thehis homestead,or permanentlyher residesnew thereonresidence if it is used as specifiedhis inor s.her primary residence and he or she does not remarry.

196.031, and does not remarry.

If the surviving spouse sells the property, the spouse may transfer an exemption not to exceed the amount granted under the most recent ad valorem tax roll to his or her new residence if it is used as his or her primary residence and he or she does not remarry.