Bill > S0672

This bill amends Florida Statutes to specify that certain permanently and totally disabled veterans or their surviving spouses are entitled to, rather than may receive, a prorated refund of ad valorem (property) taxes paid under certain circumstances. It also clarifies that the tax exemption can transfer to the surviving spouse of a veteran who died from service-connected causes or the surviving spouse of a first responder who died in the line of duty, and that the spouse can transfer this exemption to a new primary residence if they do not remarry. The bill takes effect on July 1, 2023.