Any real estate used and owned as a homestead by a veteran who was honorably discharged
with a service-connected permanent and total disability and for whom a
letter from the United States Government or
VA or its predecessor has been issued
certifying that the veteran is totally and permanently disabled is
exempt from taxation, provided the veteran is a permanent resident of
the state on January 1 of the tax year for which exemption is being
claimed or on January 1 of the year the veteran died.
The production by a veteran or the spouse or surviving spouse of a letter of total and
permanent disability from the United States Government or VA or its
predecessor before the property appraiser of the county in which
property of the veteran lies shall be prima facie evidence of the fact
that the veteran or the surviving spouse is entitled to such
exemption.
In the event the
totally and permanently disabled veteran pre-deceases his or her
spouse and upon the death of the veteran, the spouse holds the legal
or beneficial title to the homestead and permanently resides thereon
as specified in FS 196.031, the exemption from taxation shall carry
over to the benefit of the veteran's spouse until such time as he or
she remarries or sells or otherwise disposes of the property. If the
spouse sells the property, an exemption not to exceed the amount
granted from the most recent ad valorem tax roll may be transferred to
his or her new residence as long as it is used as his or her primary
residence and he or she does not remarry. FS 196.081
Veterans who are
paraplegic, hemiplegic, are permanently and totally disabled, must use
a wheelchair for mobility, or are legally blind are exempt from real
estate taxation if gross annual household income does not exceed the
adjusted maximum allowed. The veteran must be a resident of the State
of Florida to qualify. Certificate of such disability from two
licensed doctors of this state or from the VA or an award letter from
the Social Security Administration to the property appraiser is prima
facie evidence of entitlement to such exemption. FS 196.101
Homestead Exemption (10% to 100% BUT not
Permanent in nature)
Eligible veterans with service-connected disabilities of 10% or more
shall be entitled to a $5000 property tax exemption. To qualify for
homestead exemption a veteran must be a bona fide resident of the
state. FS 196.24
Every person who is
entitled to homestead exemption in this state and who is serving in
any branch of the Armed Forces of the United States may file a claim
for homestead exemption. Servicemen unable to file in person may file
through next of kin or duly authorized representatives. FS 196.071
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