Bill Text: FL S0986 | 2021 | Regular Session | Introduced

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Bill Title: Tax Exemptions for Disabled Veterans

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2021-04-30 - Died in Military and Veterans Affairs, Space, and Domestic Security [S0986 Detail]

Download: Florida-2021-S0986-Introduced.html

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       Florida Senate - 2021                                     SB 986
       
       
        
       By Senator Hutson
       
       
       
       
       
       7-01227-21                                             2021986__
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions for disabled
    3         veterans; amending s. 196.183, F.S.; providing that a
    4         certain exemption from tangible personal property
    5         applies to mobile homes owned and operated by certain
    6         veterans; amending s. 320.10, F.S.; providing an
    7         exemption from license taxes for mobile homes owned
    8         and operated by certain veterans; providing an
    9         effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsection (6) of section 196.183, Florida
   14  Statutes, is amended to read:
   15         196.183 Exemption for tangible personal property.—
   16         (6) The exemption provided in this section does not apply
   17  to a mobile home that is presumed to be tangible personal
   18  property pursuant to s. 193.075(2) unless the mobile home is
   19  owned by and operated exclusively for the personal use of a
   20  veteran who was honorably discharged with a service-connected
   21  total and permanent disability and for whom a letter from the
   22  United States Government or the United States Department of
   23  Veterans Affairs or its predecessor has been issued certifying
   24  that the veteran is totally and permanently disabled.
   25         Section 2. Subsection (1) of section 320.10, Florida
   26  Statutes, is amended to read:
   27         320.10 Exemptions.—
   28         (1) The provisions of s. 320.08 do not apply to:
   29         (a) Any motor vehicle or mobile home owned by, and operated
   30  exclusively for the personal use of, any member of the United
   31  States Armed Forces who is not a resident of this state and who
   32  is stationed in the state while in compliance with military or
   33  naval orders;
   34         (b) Any motor vehicle owned or operated exclusively by the
   35  Federal Government;
   36         (c) Any motor vehicle owned and operated exclusively for
   37  the benefit of the Boys’ Clubs of America, the National Audubon
   38  Society, the National Children’s Cardiac Hospital, any humane
   39  society, any nationally chartered veterans’ organization that
   40  maintains a state headquarters in this state, the Children’s
   41  Bible Mission, the Boy Scouts of America, the Girl Scouts of
   42  America, the Salvation Army, the American National Red Cross,
   43  the United Service Organization, any local member unit of the
   44  National Urban League which provides free services to municipal
   45  and county residents who are in need of such services, the Young
   46  Men’s Christian Association, the Young Men’s Hebrew Association,
   47  the Camp Fire Girls’ Council, the Young Women’s Christian
   48  Association, the Young Women’s Hebrew Association, any local
   49  member unit of the Arc of Florida, the Children’s Home Society
   50  of Florida, or the Goodwill Industries. A not-for-profit
   51  organization named in this paragraph, and its local affiliate
   52  organizations, is eligible for the exemption if it maintains
   53  current articles of incorporation on file with the Department of
   54  State and qualifies as a not-for-profit organization under s.
   55  212.08;
   56         (d) Any motor vehicle owned and operated by a church,
   57  temple, or synagogue for exclusive use as a community service
   58  van or to transport passengers without compensation to religious
   59  services or for religious education;
   60         (e) Any motor vehicle owned and operated by the Civil Air
   61  Patrol or the United States Coast Guard Auxiliary;
   62         (f) Any mobile blood bank unit when operated as a nonprofit
   63  service by an organization;
   64         (g) Any mobile X-ray unit or truck or bus used exclusively
   65  for public health purposes;
   66         (h) Any school bus owned and operated by a nonprofit
   67  educational or religious corporation;
   68         (i) Any vehicle used by any of the various search and
   69  rescue units of the several counties for exclusive use as a
   70  search and rescue vehicle;
   71         (j) Any motor vehicle used by a community transportation
   72  coordinator or a transportation operator as defined in part I of
   73  chapter 427, and which is used exclusively to transport
   74  transportation disadvantaged persons; or
   75         (k) Any marine boat trailer exempt under s. 320.102; or
   76         (l) Any mobile home owned by and operated exclusively for
   77  the personal use of a veteran who was honorably discharged with
   78  a service-connected total and permanent disability and for whom
   79  a letter from the United States Government or the United States
   80  Department of Veterans Affairs or its predecessor has been
   81  issued certifying that the veteran is totally and permanently
   82  disabled.
   83         Section 3. This act shall take effect July 1, 2021.