Florida SB 450: Whistleblower’s Act

Bill Text

450 
Ad Valorem Tax Exemption for Disabled Veterans 
2026-02-16T05:04:55Z 
Revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence, etc. 
Committee Substitute 1 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
c1 

 Florida Senate - 2026 CS for SB 450 

 By the Committee on Finance and Tax; and Senator Polsky 

 593-02829-26 2026450c1 
 1 A bill to be entitled 
 2 An act relating to ad valorem tax exemption for 
 3 disabled veterans; amending s. 196.081, F.S.; revising 
 4 a limitation on the amount of a tax exemption that a 
 5 surviving spouse may transfer to a new residence; 
 6 providing an effective date. 
 7 
 8 Be It Enacted by the Legislature of the State of Florida: 
 9 
 10 Section 1. Subsection (3), paragraph (b) of subsection (4), 
 11 and paragraph (b) of subsection (6) of section 196.081, Florida 
 12 Statutes, are amended to read: 
 13 196.081 Exemption for certain permanently and totally 
 14 disabled veterans and for surviving spouses of veterans; 
 15 exemption for surviving spouses of first responders who die in 
 16 the line of duty.— 
 17 (3) If the totally and permanently disabled veteran 
 18 predeceases his or her spouse and if, upon the death of the 
 19 veteran, the spouse holds the legal or beneficial title to the 
 20 homestead and permanently resides thereon as specified in s. 
 21 196.031, the exemption from taxation carries over to the benefit 
 22 of the veteran’s spouse until such time as he or she remarries 
 23 or sells or otherwise disposes of the property. If the spouse 
 24 sells the property, the spouse may transfer an exemption not to 
 25 exceed 120 percent of the amount granted from the most recent ad 
 26 valorem tax roll to his or her new residence, as long as it is 
 27 used as his or her primary residence and he or she does not 
 28 remarry. 
 29 (4) Any real estate that is owned and used as a homestead 
 30 by the surviving spouse of a veteran who died from service 
 31 connected causes while on active duty as a member of the United 
 32 States Armed Forces and for whom a letter from the United States 
 33 Government or United States Department of Veterans Affairs or 
 34 its predecessor has been issued certifying that the veteran who 
 35 died from service-connected causes while on active duty is 
 36 exempt from taxation. 
 37 (b) The tax exemption carries over to the benefit of the 
 38 veteran’s surviving spouse as long as the spouse holds the legal 
 39 or beneficial title to the homestead, permanently resides 
 40 thereon as specified in s. 196.031, and does not remarry. If the 
 41 surviving spouse sells the property, the spouse may transfer an 
 42 exemption not to exceed 120 percent of the amount granted under 
 43 the most recent ad valorem tax roll to his or her new residence 
 44 as long as it is used as his or her primary residence and he or 
 45 she does not remarry. 
 46 (6) Any real estate that is owned and used as a homestead 
 47 by the surviving spouse of a first responder who died in the 
 48 line of duty while employed by the United States Government, the 
 49 state, or any political subdivision of the state, including 
 50 authorities and special districts, and for whom a letter from 
 51 the United States Government, the state, or appropriate 
 52 political subdivision of the state, or other authority or 
 53 special district, has been issued which legally recognizes and 
 54 certifies that the first responder died in the line of duty 
 55 while employed as a first responder is exempt from taxation. 
 56 (b) The tax exemption applies as long as the surviving 
 57 spouse holds the legal or beneficial title to the homestead, 
 58 permanently resides thereon as specified in s. 196.031, and does 
 59 not remarry. If the surviving spouse sells the property, the 
 60 spouse may transfer an exemption not to exceed 120 percent of 
 61 the amount granted under the most recent ad valorem tax roll to 
 62 his or her new residence if it is used as his or her primary 
 63 residence and he or she does not remarry. 
 64 Section 2. This act shall take effect July 1, 2026.