Bill > H0393

This bill amends Florida Statutes related to ad valorem tax exemptions for disabled veterans and surviving spouses by removing limitations on the value of tax exemptions that can be transferred when a spouse sells their current homestead and moves to a new residence. Specifically, the bill eliminates language that previously restricted the transferred exemption to "not to exceed the amount granted under the most recent ad valorem tax roll" for three scenarios: 1) surviving spouses of totally and permanently disabled veterans, 2) surviving spouses of veterans who died from service-connected causes while on active duty, and 3) surviving spouses of first responders who died in the line of duty. The bill also modifies when an exemption is considered granted, allowing applicants to apply before receiving official documentation and clarifying that the exemption will be granted retroactively to the date the applicant became eligible, with a limitation on tax refunds to a 4-year period. The changes aim to provide more flexibility for surviving spouses in maintaining their property tax exemptions when relocating, ensuring they can continue to benefit from the exemption as long as they do not remarry and use the new property as their primary residence. The bill is set to take effect on July 1, 2026.