This bill amends section 196.081 of the Florida Statutes to provide property tax exemption eligibility for the surviving spouses of veterans who pass away before receiving a letter of total and permanent disability from the Federal Government. The new legal language allows these surviving spouses to present the letter to the property appraiser as prima facie evidence of their entitlement to the exemption, thereby ensuring they can still benefit from the property tax exemption intended for veterans.

The amendment specifies that the changes will first apply to the 2026 tax roll and establishes an effective date of July 1, 2025. This legislative change aims to support the families of veterans by simplifying the process for surviving spouses to claim property tax exemptions, even if the necessary documentation was not obtained prior to the veteran's death.

Statutes affected:
H 217 Filed: 196.081