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HB 393 2026
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hb393-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to ad valorem tax exemption for 2
disabled veterans; amending s. 196.081, F.S.; removing 3
a limitation on the value of a tax exemption that a 4
surviving spouse could transfer to a new residence; 5
revising when a specified tax exemption is considered 6
to be granted; providing an effective date. 7
8
Be It Enacted by the Legislature of the State of Florida: 9
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Section 1. Subsection (3), paragraph (b) of subsection 11
(4), subsection (5), and paragraph (b) of subsection (6) of 12
Section 196.081, Florida Statutes, are amended to read: 13
196.081 Exemption for certain permanently and totally 14
disabled veterans and for surviving spouses of veterans; 15
exemption for surviving spouses of first responders who die in 16
the line of duty.— 17
(3) If the totally and permanently disabled veteran 18
predeceases his or her spouse and if, upon the death of the 19
veteran, the spouse holds the legal or beneficial title to the 20
homestead and permanently resides thereon as specified in s. 21
196.031, the exemption from taxation carries over to the benefit 22
of the veteran's spouse until such time as he or she remarries 23
or sells or otherwise disposes of the property. If the spouse 24
sells the property, the spouse may transfer an exemption not to 25
HB 393 2026
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
exceed the amount granted from the most recent ad valorem tax 26
roll to his or her new residence, as long as it is used as his 27
or her primary residence and he or she does not remarry. 28
(4) Any real estate that is owned and used as a homestead 29
by the surviving spouse of a veteran who died from service-30
connected causes while on active duty as a member of the United 31
States Armed Forces and for whom a letter from the United States 32
Government or United States Department of Veterans Affairs or 33
its predecessor has been issued certifying that the veteran who 34
died from service-connected causes while on active duty is 35
exempt from taxation. 36
(b) The tax exemption carries over to the benefit of the 37
veteran's surviving spouse as long as the spouse holds the legal 38
or beneficial title to the homestead, permanently resides 39
thereon as specified in s. 196.031, and does not remarry. If the 40
surviving spouse sells the property, the spouse may transfer an 41
exemption not to exceed the amount granted under the most recent 42
ad valorem tax roll to his or her new residence as long as it is 43
used as his or her primary residence and he or she does not 44
remarry. 45
(5) An applicant for the exemption under this section may 46
apply for the exemption before receiving the necessary 47
documentation from the United States Government or the United 48
States Department of Veterans Affairs or its predecessor. Upon 49
receipt of the documentation, the exemption shall be granted as 50
HB 393 2026
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
of the date when the applicant became eligible for such 51
exemption of the original application, and the excess taxes paid 52
shall be refunded. Any refund of excess taxes paid shall be 53
limited to those paid during the 4-year period of limitation set 54
forth in s. 197.182(1)(e). 55
(6) Any real estate that is owned and used as a homestead 56
by the surviving spouse of a first responder who died in the 57
line of duty while employed by the United States Government, the 58
state, or any political subdivision of the state, including 59
authorities and special districts, and for whom a letter from 60
the United States Government, the state, or appropriate 61
political subdivision of the state, or other authority or 62
special district, has been issued which legally recognizes and 63
certifies that the first responder died in the line of duty 64
while employed as a first responder is exempt from taxation. 65
(b) The tax exemption applies as long as the surviving 66
spouse holds the legal or beneficial title to the homestead, 67
permanently resides thereon as specified in s. 196.031, and does 68
not remarry. If the surviving spouse sells the property, the 69
spouse may transfer an exemption not to exceed the amount 70
granted under the most recent ad valorem tax roll to his or her 71
new residence if it is used as his or her primary residence and 72
he or she does not remarry. 73
Section 2. This act shall take effect July 1, 2026. 74