Bill Text: FL S1838 | 2013 | Regular Session | Introduced

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Bill Title: Homestead Property Tax Exemptions

Spectrum: Committee Bill

Status: (Failed) 2013-05-03 - Died in Appropriations, companion bill(s) passed, see SB 1830 (Ch. 2013-72) [S1838 Detail]

Download: Florida-2013-S1838-Introduced.html

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       Florida Senate - 2013                                    SB 1838
       
       
       
       By the Committee on Military and Veterans Affairs, Space, and
       Domestic Security
       
       
       
       583-03412-13                                          20131838__
    1                        A bill to be entitled                      
    2         An act relating to homestead property tax exemptions;
    3         amending s. 196.082, F.S.; deleting a requirement that
    4         a disabled veteran be a resident of this state at the
    5         time of entering military service in order to receive
    6         a discount on the ad valorem tax owed on his or her
    7         homestead property; providing for retroactivity;
    8         providing an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Subsections (1) and (3) of section 196.082,
   13  Florida Statutes, are amended to read:
   14         196.082 Discounts for disabled veterans.—
   15         (1) Each veteran who is age 65 or older and is partially or
   16  totally permanently disabled shall receive a discount from the
   17  amount of the ad valorem tax otherwise owed on homestead
   18  property that the veteran owns and resides in if:
   19         (a) The disability was combat-related;
   20         (b) The veteran was a resident of this state at the time of
   21  entering the military service of the United States; and
   22         (b)(c) The veteran was honorably discharged upon separation
   23  from military service.
   24         (3) To qualify for the discount granted under this section,
   25  an applicant must submit to the county property appraiser by
   26  March 1:
   27         (a) Proof of residency at the time of entering military
   28  service;
   29         (a)(b) An official letter from the United States Department
   30  of Veterans Affairs which states the percentage of the veteran’s
   31  service-connected disability and evidence that reasonably
   32  identifies the disability as combat-related;
   33         (b)(c) A copy of the veteran’s honorable discharge; and
   34         (c)(d) Proof of age as of January 1 of the year to which
   35  the discount applies will apply.
   36  
   37  An Any applicant who is qualified to receive a discount under
   38  this section and who fails to file an application by March 1 may
   39  file an application for the discount and may file, pursuant to
   40  s. 194.011(3), a petition with the value adjustment board
   41  requesting that the discount be granted. Such application and
   42  petition is shall be subject to the same procedures as for
   43  exemptions under set forth in s. 196.011(8).
   44         Section 2. This act shall take effect July 1, 2013, and
   45  operate retroactively to January 1, 2013.