What’s New?
New Benefits for Veterans, Surviving Spouses, and Seniors
On November 6, 2012, a supermajority of Florida Voters adopted three of the 11
Constitutional Amendments on the ballot. And all three offer or enhance benefits
to specific groups of permanent Florida residents who own real property in the
state.
Amendment 2: This amendment expands the homestead property tax discount of
disabled veterans over the age of 65 with combat related injuries, regardless of
where they were living when they entered the military. Up until now, this benefit
has only been available to veterans who were Florida residents at the time they
entered the military. The amount of the discount is tied to the percentage of the
veteran's permanent, service connected disability that is combat related. This may
not be the total amount of their disability rating. The applicant needs to present a
letter from the Department of Veterans Affairs stating the percentage of the
veteran's service-connected disability, evidence that reasonably indentifies the
disability as combat related, and a copy of the veteran's honorable discharge.
Amendment 9: This amendment expands the total exemption for ad valorem taxes
previously available to the surviving spouse of service members who died from
service connected causes while on active duty to the surviving spouses of first
responders who died in the line of duty. First responders are defined as:
•
Law Enforcement Officers
•
Correctional Officers
•
Firefighters
•
Emergency Medical Technicians
•
Paramedics
Active duty for first responders is defined as:
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Engaging in law enforcement
•
Activity relating to fire suppression and prevention
•
Responding to a hazardous material emergency
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Performing rescue activity
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Providing emergency medical services
•
Performing disaster relief activity
•
Engaging in emergency response activity
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Engaging in a employer authorized training exercise related to
•
any of the events enumerated.
The benefits of this amendment apply to the surviving spouses of first responders
whose death occurs before, on or after January 1, 2013. The exemption is not
retroactive to prior tax years.
Amendment 11: This amendment creates a new level of Income Qualified Senior
Exemption for persons 65 or older who have made their property their permanent
residence for at least 25 years. The homestead property must have an assessed
value of less than $250,000 and the applicant must meet the annual income
requirements as published in January by the Department of Revenue. This is a local
option exemption. The County and the municipalities must pass ordinances if they
choose to implement this exemption.
Our office is waiting on instruction, rules and revised forms from the Department
of Revenue for all three amendments. If you or someone you know may qualify for
any of these new benefits contact our office. We will gather as much information
as we can from each applicant in anticipation of receiving guidelines and forms.
