Bill Text: FL S0888 | 2019 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Homestead Property Tax Discount
Spectrum: Bipartisan Bill
Status: (Failed) 2019-05-03 - Died in Appropriations [S0888 Detail]
Download: Florida-2019-S0888-Introduced.html
Bill Title: Homestead Property Tax Discount
Spectrum: Bipartisan Bill
Status: (Failed) 2019-05-03 - Died in Appropriations [S0888 Detail]
Download: Florida-2019-S0888-Introduced.html
Florida Senate - 2019 SB 888 By Senator Brandes 24-01622-19 2019888__ 1 A bill to be entitled 2 An act relating to a homestead property tax discount; 3 amending s. 196.082, F.S.; providing that if certain 4 conditions are met, the homestead property tax 5 discount for certain disabled veterans carries over to 6 the benefit of the veteran’s surviving spouse until 7 the surviving spouse remarries or sells or otherwise 8 disposes of the homestead property; providing that if 9 the surviving spouse sells the property, the discount 10 may be transferred to his or her new primary 11 residence, subject to certain conditions; authorizing 12 a qualified applicant who fails to file an application 13 by a specified date to apply for the discount and file 14 a petition with the value adjustment board; specifying 15 procedures for applications and petitions; providing a 16 contingent effective date. 17 18 Be It Enacted by the Legislature of the State of Florida: 19 20 Section 1. Section 196.082, Florida Statutes, is amended to 21 read: 22 196.082 Discounts for disabled veterans; carryover for 23 surviving spouses.— 24 (1) Each veteran who is age 65 or older and is partially or 25 totally permanently disabled shall receive a discount from the 26 amount of the ad valorem tax otherwise owed on homestead 27 property that the veteran owns and resides in if: 28 (a) The disability was combat-related; and 29 (b) The veteran was honorably discharged upon separation 30 from military service. 31 (2) The discount shall be in a percentage equal to the 32 percentage of the veteran’s permanent, service-connected 33 disability as determined by the United States Department of 34 Veterans Affairs. 35 (3) To qualify for the discount granted under this section, 36 an applicant must submit to the county property appraiser by 37 March 1: 38 (a) An official letter from the United States Department of 39 Veterans Affairs which states the percentage of the veteran’s 40 service-connected disability and evidence that reasonably 41 identifies the disability as combat-related; 42 (b) A copy of the veteran’s honorable discharge; and 43 (c) Proof of age as of January 1 of the year to which the 44 discount will apply. 45 46 Any applicant who is qualified to receive a discount under this 47 section and who fails to file an application by March 1 may file 48 an application for the discount and may file, pursuant to s. 49 194.011(3), a petition with the value adjustment board 50 requesting that the discount be granted. Such application and 51 petition shall be subject to the same procedures as for 52 exemptions set forth in s. 196.011(8). 53 (4) If a veteran receiving the discount under this section 54 predeceases his or her spouse and if, upon the death of the 55 veteran, the surviving spouse holds the legal or beneficial 56 title to the homestead and permanently resides thereon as 57 specified in s. 196.031, the discount that the veteran received 58 under this section carries over to the benefit of the veteran’s 59 surviving spouse until such time as he or she remarries, sells 60 the property, or otherwise disposes of the property. If the 61 surviving spouse sells the property, a discount not to exceed 62 the amount granted from the most recent ad valorem tax roll may 63 be transferred to his or her new residence as long as it is used 64 as his or her primary residence and he or she does not remarry. 65 Any applicant who is qualified to receive a discount pursuant to 66 this subsection and who fails to file an application by March 1 67 may file an application for the discount and may file, pursuant 68 to s. 194.011(3), a petition with the value adjustment board 69 requesting that the discount be granted. Such application and 70 petition are subject to the same procedures as for exemptions 71 set forth in s. 196.011(8). 72 (5) If the property appraiser denies the request for a 73 discount, the appraiser must notify the applicant in writing, 74 stating the reasons for denial, on or before July 1 of the year 75 for which the application was filed. The applicant may reapply 76 for the discount in a subsequent year using the procedure in 77 this section. All notifications must specify the right to appeal 78 to the value adjustment board and the procedures to follow in 79 obtaining such an appeal under s. 196.193(5). 80 (6)(5)The property appraiser shall apply the discount by 81 reducing the taxable value before certifying the tax roll to the 82 tax collector. 83 (a) The property appraiser shall first ascertain all other 84 applicable exemptions, including exemptions provided pursuant to 85 local option, and deduct all other exemptions from the assessed 86 value. 87 (b) The percentage discount portion of the remaining value 88 which is attributable to service-connected disabilities shall be 89 subtracted to yield the discounted taxable value. 90 (c) The resulting taxable value shall be included in the 91 certification for use by taxing authorities in setting millage. 92 (d) The property appraiser shall place the discounted 93 amount on the tax roll when it is extended. 94 (7)(6)An applicant for the discount under this section may 95 apply for the discount before receiving the necessary 96 documentation from the United States Department of Veterans 97 Affairs or its predecessor. Upon receipt of the documentation, 98 the discount shall be granted as of the date of the original 99 application, and the excess taxes paid shall be refunded. Any 100 refund of excess taxes paid shall be limited to those paid 101 during the 4-year period of limitation set forth in s. 102 197.182(1)(e). 103 Section 2. This act shall take effect on the effective date 104 of the amendment to the State Constitution proposed by SJR ____ 105 or a similar joint resolution having substantially the same 106 specific intent and purpose, if such amendment to the State 107 Constitution is approved at the general election held in 108 November 2020 or at an earlier special election specifically 109 authorized by law for that purpose.