This bill amends section 196.081 of the Florida Statutes to enhance the property tax exemption for surviving spouses of veterans. It allows surviving spouses of veterans who pass away before receiving a letter of total and permanent disability from the Federal Government to present that letter to the property appraiser. This letter will serve as prima facie evidence that the surviving spouse is entitled to the property tax exemption, similar to the existing provision for veterans themselves.

Additionally, the bill specifies that the amendments will first apply to the 2026 tax roll and establishes an effective date of July 1, 2025. This change aims to provide greater support to the families of veterans by ensuring they can still access the property tax exemption even if the veteran has not received the necessary documentation prior to their passing.

Statutes affected:
S 290 Filed: 196.081