SB 672 — Homestead Property Tax Exemptions

Florida Senate - 2023 CS for SB 672 By Senatorthe AvilaCommittee 39-01415-23on 2023672__Finance Aand billTax; to be entitled An act relating to homestead property tax exemptions;

and Senator Avila 593-02812-23 2023672c1 A bill to be entitled An act relating to homestead property tax exemptions;

requiring,specifying ratherthat thancertain authorizing,permanently aand propertytotally appraiserdisabled toveterans grantor thetheir homesteadsurviving propertyspouses taxare exemptionentitled forto, certainrather permanentlythan andmay totallyreceive, disableda veteransprorated orrefund theirof survivingad spousesvalorem iftaxes certainpaid conditionsunder arecertain met;circumstances;

requiring,making ratherclarifying thanchanges authorizing,relating to the transfer of thehomestead exemptiontax toexemptions aby surviving spouse’sspouses newof residencecertain underveterans certainand circumstances;first responders;

requiring, rather than authorizing, the transfer of the homestead tax exemption for surviving spouses of certain first responders who died in the line of duty to the surviving spouse’s new residence under certain circumstances;

exemption for surviving spouses of first responders who die in the line of duty.— (1) (b) If legal or beneficial title to property is acquired between January 1 and November 1 of any year by a veteran or his or her surviving spouse receiving an exemption under this section on another property for that tax year, the veteran or his or her surviving spouse is entitled to 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 under this section for the newly Page 1 of 43 CODING:

Florida Senate - 2023 SBCS 672 39-01415-23 2023672__ section on another property for thatSB tax672 year,593-02812-23 the2023672c1 veteran or his or her surviving spouse shall 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 under this section for the newly acquired property in the next tax year.

If the spouse sells the property, the spouse may transfer an exemption not to exceed the amount granted from the most recent ad valorem tax roll shall may be transferred 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.

(4) Any real estate that is owned and used as a homestead 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 Pageexempt 2from taxation if the veteran was a permanent resident of 4this CODING:state on January 1 of the year in which the veteran died.

(b) The tax exemption carries over to the benefit of the veteran’s surviving spouse as long as the spouse holds the legal Page 2 of 3 CODING:

Florida Senate - 2023 CS for SB 672 39-01415-23593-02812-23 2023672__2023672c1 exemptor frombeneficial taxationtitle ifto the veteranhomestead, waspermanently aresides permanentthereon residentas ofspecified this state on January 1 of the year in whichs. the veteran died.

(b) The tax exemption carries over to the benefit of the veteran’s surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s.

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 shall may be transferred 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.

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 shall may be transferred to his or her new Pageresidence 3if ofit 4is CODING:used as his or her primary residence and he or she does not remarry.

Words stricken are deletions;

words underlined are additions.

Florida Senate - 2023 SB 672 39-01415-23 2023672__ residence if it is used as his or her primary residence and he or she does not remarry.

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