Title: Ad Valorem Tax Exemption for Veteran Recipients of Certain Medals

Summary: Providing an ad valorem tax exemption on homestead property for certain veterans who have received certain medals; providing that such exemptions carry over to the benefit of surviving spouses under specified conditions; specifying requirements if a property appraiser denies such application; authorizing an applicant to apply for the exemption before receiving certain documentation from the Federal Government, etc.

Full Text:
An act relating to an ad valorem tax exemption for veteran recipients of certain medals; creating s. 196.083, F.S.; providing an ad valorem tax exemption on homestead property for certain veterans who have received certain medals; providing that such exemptions carry over to the benefit of surviving spouses under specified conditions; authorizing the spouse to transfer the exemption to another permanent residence under specified conditions; providing application procedures; providing a procedure by which an applicant may file an application after a specified date and request the exemption; specifying requirements if a property appraiser denies such application; providing for an appeal to the value adjustment board; authorizing an applicant to reapply in a subsequent year; authorizing an applicant to apply for the exemption before receiving certain documentation from the Federal Government; requiring refunds of excess taxes paid under certain circumstances; providing a contingent effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Section 196.083, Florida Statutes, is created to read: 196.083  Exemption for veteran recipients of certain medals;surviving spouse carryover.  (1) Each veteran who has received any of the following medal sshall receive a nexemption of up to $10,000 from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides thereon if the veteran was honorably discharged upon separation from militar yservice: (a)   The Purple Heart.(b)   The Medal of Honor. (c)   The Navy Cross.(d)   The Air Force Cross.(e)   The Distinguished Service Cross. (f )   The Distinguished Service Medal with Combat V. (g )   The Silver Star. ( h)   The Legion of Merit with Combat V. (i )   The Distinguished Flying Cross. (j )   The Bronze Star with Combat V. (2) If the 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 exemption 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 or otherwise disposes of the property, a nexemption not to exceed the dollar 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 has not remarried. (3) To qualify for the exemption granted under this section, an applicant must,by March,submit all of the following to the county property appraiser: (a) Official documentation from the United States Governmen tdemonstrating receipt of a medal specified in subsection (1),including,but not limited to, the DD-214, DD 215, or other discharge form listing such award, general or permanent orders, or a na ward certifica te. (b) A copy of the veteran s honorable discharge. Any applicant who is qualified to receive a nexemption under this section and who fails to file an application by March may file an application for the exemption and may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the exemption be granted. Such application and petition are subject to the same procedures as those set forth in s. 196.011(8) for exemptions.(4) If the property appraiser denies the request for a nexemption,the appraiser must notify the applicant in writing, stating the reasons for denial, on or before July of the year for which the application was filed. The applicant may reapply for the exemption in a subsequent year using the procedure in this section. All notifications must specify the right to appeal to the value adjustment board and the procedures to follow in obtaining such an appeal under s. 196.193(5). (5 ) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Government. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e). Section 2. This act shall take effect on the effective date of the amendment to the State Constitution proposed by SJR 1686, or a similar joint resolution having substantially the same specific intent and purpose, if such amendment is approved at the next general election or at an earlier special election specifically authorized by law for that purpose.