Florida Senate - 2022 SB 154



By Senator Rodriguez





39-00088-22 2022154__
1 A bill to be entitled
2 An act relating to tax exemption; amending s. 196.202,
3 F.S.; revising the value of property subject to an ad
4 valorem tax exemption; providing an effective date.
5
6 Be It Enacted by the Legislature of the State of Florida:
7
8 Section 1. Subsection (1) of section 196.202, Florida
9 Statutes, is amended to read:
10 196.202 Property of widows, widowers, blind persons, and
11 persons totally and permanently disabled.—
12 (1) Property to the value of $5,000 $500 of every widow,
13 widower, blind person, or totally and permanently disabled
14 person who is a bona fide resident of this state is exempt from
15 taxation. As used in this section, the term “totally and
16 permanently disabled person” means a person who is currently
17 certified by a physician licensed in this state, by the United
18 States Department of Veterans Affairs or its predecessor, or by
19 the Social Security Administration to be totally and permanently
20 disabled.
21 Section 2. This act shall take effect January 1, 2023.

Statutes affected:
S 154 Filed: 196.202