Title: Homestead Exemption for Surviving Spouses of Deceased Disabled Veterans

Summary: Carrying over certain ad valorem tax discounts to the widows or widowers of certain deceased veterans under specified conditions; specifying circumstances under which the tax discount may be transferred to a new homestead; authorizing qualified applicants who fail to file an application by a certain date to file applications and petitions with the value adjustment board, etc.

Full Text:
An act relating to a homestead exemption for surviving spouses of deceased disabled veterans; amending s. 196.082, F.S.; carrying over certain ad valorem tax discounts to the widows or widowers of certain deceased veterans under specified conditions; specifying circumstances under which the tax discount may be transferred to a new homestead; authorizing qualified applicants who fail to file an application by a certain date to file applications and petitions with the value adjustment board; specifying procedures for such applications and petitions; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsections (3) through (6) of section 196.082, Florida Statutes, are renumbered as subsections (4) through (7), respectively, and a new subsection (3) is added to that section, to read: 196.082 Discounts for disabled veterans and surviving spouses.  (3)   If the partially or totally and permanently disabled veteran predeceases his or her spouse and if, upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the discount from ad valorem tax which the veteran received carries over to the benefit of the veteran s spouse until such time as he or she remarries or sells or otherwise disposes of the property. If the spouse sells the property, a discount not to exceed the amount granted from the most recent ad valorem tax roll 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. Any applicant who is qualified to receive a discount under this section and who fails to file an application by March may file an application for the discount and may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the discount be granted. Such application and petition shall be subject to the same procedures as for exemptions set forth in s. 196.011(8). Section 2. This act shall take effect July 1, 2018.