Florida Regulations 12D-7.004: Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans
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(1) This rule applies to the total exemption from taxation of the homestead property of a veteran who was honorably discharged and who has a service-connected total and permanent disability and of surviving spouses of veterans who died from service-connected causes while on active duty as a member of the United States Armed Forces as described in Florida Statutes § 196.081
(2) The disabling injury of a veteran or death of a veteran while on active duty must be service-connected in order for the veteran or surviving spouse to be entitled to the exemption. The veteran, his or her spouse, or surviving spouse must have a letter from the United States Government or from the United States Department of Veterans Affairs or its predecessor certifying that the veteran has a service-connected total and permanent disability or that the death of the veteran resulted from service-connected causes while on active duty.
(3) A service-connected disability is not required to be total and permanent at the time of honorable discharge but must be total and permanent on January 1 of the year of application for the exemption or on January 1 of the year during which the veteran died.
(4)(a) This paragraph shall apply where the deceased veteran possessed the service-connected permanent and total disability exemption upon death. The exemption shall carry over to the veteran’s spouse if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry; and,
4. The spouse holds legal or beneficial title.
(b) This paragraph shall apply where the deceased veteran was totally and permanently disabled with a service-connected disability at the time of death but did not possess the exemption upon death. The surviving spouse is entitled to the exemption if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and,
5. The spouse produces the required letter of disability.
(c) This paragraph shall apply where the veteran died from service-connected causes while on active duty. The surviving spouse is entitled to the exemption if the following conditions are met:
1. The spouse continues to reside on the property and use it as his or her primary residence;
2. The spouse does not remarry;
3. The spouse holds legal or beneficial title; and,
4. The spouse produces the required letter attesting to the service-connected death of the veteran while on active duty.
(5) The surviving spouse is entitled to the veteran’s exemption if the surviving spouse establishes a new homestead after selling the homestead upon which the exemption was initially granted. In the event the spouse sells the property, the exemption, in the amount of the exempt value on the most recent tax roll on which the exemption was granted, may be transferred to his or her new homestead; however, the exemption cannot exceed the amount of the exempt value granted from the prior homestead.
(6) A surviving spouse is not entitled to the homestead assessment increase limitation on the homestead property unless the spouse’s residence on the property is continuous and permanent, regardless of the potential applicability of a disabled or deceased veteran’s exemption. Where the spouse transfers the exemption to a new homestead as provided in Florida Statutes § 196.081(3), the property must be assessed at just value as of January 1 of the year the property receives the transfer of the exempt amount from the previous homestead.
Rulemaking Authority Florida Statutes § 195.027(1). Law Implemented Florida Statutes § 196.081. History-New 10-12-76, Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98, 11-12-20, 6-13-22.
(2) The disabling injury of a veteran or death of a veteran while on active duty must be service-connected in order for the veteran or surviving spouse to be entitled to the exemption. The veteran, his or her spouse, or surviving spouse must have a letter from the United States Government or from the United States Department of Veterans Affairs or its predecessor certifying that the veteran has a service-connected total and permanent disability or that the death of the veteran resulted from service-connected causes while on active duty.
(3) A service-connected disability is not required to be total and permanent at the time of honorable discharge but must be total and permanent on January 1 of the year of application for the exemption or on January 1 of the year during which the veteran died.
(4)(a) This paragraph shall apply where the deceased veteran possessed the service-connected permanent and total disability exemption upon death. The exemption shall carry over to the veteran’s spouse if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry; and,
4. The spouse holds legal or beneficial title.
(b) This paragraph shall apply where the deceased veteran was totally and permanently disabled with a service-connected disability at the time of death but did not possess the exemption upon death. The surviving spouse is entitled to the exemption if the following conditions are met:
1. The veteran predeceases the spouse;
2. The spouse continues to reside on the property and use it as his or her primary residence;
3. The spouse does not remarry;
4. The spouse holds legal or beneficial title; and,
5. The spouse produces the required letter of disability.
(c) This paragraph shall apply where the veteran died from service-connected causes while on active duty. The surviving spouse is entitled to the exemption if the following conditions are met:
1. The spouse continues to reside on the property and use it as his or her primary residence;
2. The spouse does not remarry;
3. The spouse holds legal or beneficial title; and,
4. The spouse produces the required letter attesting to the service-connected death of the veteran while on active duty.
(5) The surviving spouse is entitled to the veteran’s exemption if the surviving spouse establishes a new homestead after selling the homestead upon which the exemption was initially granted. In the event the spouse sells the property, the exemption, in the amount of the exempt value on the most recent tax roll on which the exemption was granted, may be transferred to his or her new homestead; however, the exemption cannot exceed the amount of the exempt value granted from the prior homestead.
(6) A surviving spouse is not entitled to the homestead assessment increase limitation on the homestead property unless the spouse’s residence on the property is continuous and permanent, regardless of the potential applicability of a disabled or deceased veteran’s exemption. Where the spouse transfers the exemption to a new homestead as provided in Florida Statutes § 196.081(3), the property must be assessed at just value as of January 1 of the year the property receives the transfer of the exempt amount from the previous homestead.
Rulemaking Authority Florida Statutes § 195.027(1). Law Implemented Florida Statutes § 196.081. History-New 10-12-76, Formerly 12D-7.04, Amended 12-27-94, 12-30-97, 12-31-98, 11-12-20, 6-13-22.