Florida Statute 196.081 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.081

196.081 Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty.—

(1)(a) Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran is totally and permanently disabled is exempt from taxation, if the veteran is a permanent resident of this state on January 1 of the tax year for which exemption is being claimed or was a permanent resident of this state on January 1 of the year the veteran died.

(b)1. If legal or beneficial title to property is acquired between January 1 and November 1 of any year by a veteran or his or her surviving spouse receiving an exemption under this section on another property for that tax year, the veteran or his or her surviving spouse is entitled to a refund, prorated as of the date of transfer, of the ad valorem taxes paid for the newly acquired property if he or she applies for and receives an exemption under this section for the newly acquired property in the next tax year. If the property appraiser finds that the applicant is entitled to an exemption under this section for the newly acquired property, the property appraiser shall immediately make such entries upon the tax rolls of the county that are necessary to allow the prorated refund of taxes for the previous tax year.

2. If legal or beneficial title to property is acquired between January 1 and November 1 of any year by a veteran or his or her surviving spouse who is not receiving an exemption under this section on another property for that tax year, and as of January 1 of that tax year, the veteran was honorably discharged with a service-connected total and permanent disability and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran is totally and permanently disabled, the veteran or his or her surviving spouse is entitled to a refund, prorated as of the date of transfer, of the ad valorem taxes paid for the newly acquired property if he or she applies for and receives an exemption under this section for the newly acquired property in the next tax year. If the property appraiser finds that the applicant is entitled to an exemption under this section for the newly acquired property, the property appraiser shall immediately make such entries upon the tax rolls of the county that are necessary to allow the prorated refund of taxes for the previous tax year.

(2) 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 United States Department of Veterans Affairs or its predecessor before the property appraiser of the county in which property of the veteran lies is prima facie evidence of the fact that the veteran or the surviving spouse is entitled to the exemption.

(3) If the totally and permanently disabled veteran predeceases his or her spouse and if, upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the exemption from taxation carries 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, the spouse may transfer an exemption not to exceed the amount granted from the most recent ad valorem tax roll 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.

(4) Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation.

(a) The production of the letter by the surviving spouse which attests to the veteran’s death while on active duty is prima facie evidence that the surviving spouse is entitled to the exemption.

(b) The tax exemption carries over to the benefit of the veteran’s surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s. 196.031, and does not remarry. If the surviving spouse sells the property, the spouse may transfer an exemption not to exceed the amount granted under the most recent ad valorem tax roll 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.

(5) An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e).

(6) Any real estate that is owned and used as a homestead by the surviving spouse of a first responder who died in the line of duty while employed by the United States Government, the state, or any political subdivision of the state, including authorities and special districts, and for whom a letter from the United States Government, the state, or appropriate political subdivision of the state, or other authority or special district, has been issued which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder is exempt from taxation.

(a) The production of the letter by the surviving spouse which attests to the first responder’s death in the line of duty is prima facie evidence that the surviving spouse is entitled to the exemption.

(b) The tax exemption applies as long as the surviving spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s. 196.031, and does not remarry. If the surviving spouse sells the property, the spouse may transfer an exemption not to exceed the amount granted under the most recent ad valorem tax roll to his or her new residence if it is used as his or her primary residence and he or she does not remarry.

(c) As used in this subsection only, and not applicable to the payment of benefits under s. 112.19 or s. 112.191, the term:

1. “First responder” means a federal law enforcement officer as defined in s. 901.1505(1), a law enforcement officer or correctional officer as defined in s. 943.10, a firefighter as defined in s. 633.102, or an emergency medical technician or paramedic as defined in s. 401.23 who is a full-time paid employee, part-time paid employee, or unpaid volunteer.

2. “In the line of duty” means:

a. While engaging in law enforcement;

b. While performing an activity relating to fire suppression and prevention;

c. While responding to a hazardous material emergency;

d. While performing rescue activity;

e. While providing emergency medical services;

f. While performing disaster relief activity;

g. While otherwise engaging in emergency response activity; or

h. While engaging in a training exercise related to any of the events or activities enumerated in this subparagraph if the training has been authorized by the employing entity.

A heart attack or stroke that causes death or causes an injury resulting in death must occur within 24 hours after an event or activity enumerated in this subparagraph and must be directly and proximately caused by the event or activity in order to be considered as having occurred in the line of duty.

History.—s. 1, ch. 57-778; s. 1, ch. 65-193; ss. 1, 2, ch. 69-55; s. 2, ch. 71-133; s. 1, ch. 76-163; s. 1, ch. 77-102; s. 1, ch. 83-71; s. 10, ch. 86-177; s. 1, ch. 92-167; s. 62, ch. 93-268; s. 1, ch. 93-400; s. 1, ch. 97-157; s. 2, ch. 2012-54; s. 19, ch. 2012-193; s. 93, ch. 2013-183; s. 2, ch. 2020-140; ss. 6, 8, ch. 2023-157.

Note.—Former s. 192.111.

F.S. 196.081 on Google Scholar

F.S. 196.081 on Casetext

Amendments to 196.081

Arrestable Offenses / Crimes under Fla. Stat. 196.081

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.081.

Annotations, Discussions, Cases:

Cases Citing Statute 196.081

Total Results: 16

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Court: Fla. Att'y Gen. | Date Filed: 2007-01-25T23:53:00-08:00

Snippet: exemption provided in section 196.081(3), Florida Statutes. Section 196.081(3), Florida Statutes, does contain…the homestead exemption provided for in section 196.081(1), Florida Statutes, must a veteran hold title…carry-over benefit of the exemption provided in section 196.081(3), Florida Statutes, if the veteran never held…with the surviving spouse? Question One Section 196.081(1), Florida Statutes, provides: "Any real …to veterans claiming an exemption under section 196.081, Florida Statutes.3 Thus, the statutory scheme

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Court: Fla. Att'y Gen. | Date Filed: 2006-04-19T00:53:00-07:00

Snippet: homestead exemption benefit offered in section 196.081, Florida Statutes, and also receive the benefit

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Court: Fla. Att'y Gen. | Date Filed: 2003-02-11T23:53:00-08:00

Snippet: eligible for the exemption provided in section 196.081, Florida Statutes, must a permanently and totally…wisdom and discretion of the Legislature1 Section 196.081(1), Florida Statutes, is a legislative implementation…scheme for an exemption under sections 196.011 and 196.081, Florida Statutes, clearly requires that legal …disabled veteran is required by sections 196.011 and 196.081, Florida Statutes, to hold title to the property

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Court: Fla. Att'y Gen. | Date Filed: 2001-05-22T00:53:00-07:00

Snippet: veteran receive the benefit offered in section 196.081, Florida Statutes, and also receive the benefit…homestead exemption benefit offered in section 196.081, Florida Statutes, and also receive the benefit… to the homestead exemption offered in section 196.081, Florida Statutes, sells the property and purchases…amount of the exemption granted pursuant to section 196.081 is $100,000, according to the most recent ad valorem…the remaining $25,000 of property value. Section 196.081(1), Florida Statutes, provides: "Any real

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Court: Fla. Att'y Gen. | Date Filed: 1999-09-24T00:53:00-07:00

Snippet: to apply for an exemption under s. 196.031, s. 196.081, s. 196.091, s. 196.101, or s. 196.202 must include

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Court: Fla. Att'y Gen. | Date Filed: 1998-10-02T00:53:00-07:00

Snippet: the exemption in section 196.081(4), Florida Statutes? In sum: Section 196.081(4), Florida Statutes, does…1 of the year in which he or she died. Section 196.081(1), Florida Statutes, states: "Any real estate… 1 of the year the veteran died." Section 196.081(3), Florida Statutes, allows the surviving spouse…of the year of the veteran's death. Section 196.081(4)(a), Florida Statutes, provides: "Any real…died." Unlike the tax exemption in section 196.081(1), Florida Statutes, that is granted to a totally

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Court: Fla. Att'y Gen. | Date Filed: 1997-09-10T00:53:00-07:00

Snippet: section 196.081, Florida Statutes, effective January 1, 1994. Subsection (1) of section 196.081, Florida…on such real estate" contained in section 196.081(3), Florida Statutes? In sum: 1. The surviving …carry-over of the exemption afforded by section 196.081, Florida Statutes, despite the lapse of the exemption…on such real estate" contained in section 196.081(3), Florida Statutes, for purposes of the exemptions…obtained the total exemption provided in section 196.081, Florida Statutes. This exemption from taxation

Division of Administration, State Department of Transportation v. Palm Beach West, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1982-02-10T00:00:00-08:00

Citation: 409 So. 2d 1130, 1982 Fla. App. LEXIS 19216

Snippet: Jr., Associate Judge, concur. Nos. 81-196, 81-421 District Court of Appeal of Florida fladistctapp

Ramey v. Thomas

Court: Fla. Dist. Ct. App. | Date Filed: 1980-03-11T23:53:00-08:00

Citation: 382 So. 2d 78

Snippet: DCA 1976); In re Adoption By Cooper, 242 So.2d 196 *81 (Fla. 1st DCA 1970); In re Vincent's Adoption

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Court: Fla. Att'y Gen. | Date Filed: 1977-03-01T23:53:00-08:00

Snippet: who qualifies for an exemption under either s.196.081, s. 196.091, or s. 196.101, F. S., could also qualify…first $4,500 of the exemption granted under ss. 196.081, 196.091, and 196.101, even though s. 196.032(2…exemptions claimed and received pursuant to s. 196.081, s. 196.091, or s.196.101, F. S. The entitlement…the receipt of an exemption authorized under s. 196.081, s. 196.091, or s. 196.101 would preclude any exemption…196.031(3), F. S. The exemptions provided for in ss.196.081, 196.091, and 196.101, F. S., are not mentioned

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Court: Fla. Att'y Gen. | Date Filed: 1976-11-29T23:53:00-08:00

Snippet: QUESTION: Does the exemption provided for in s. 196.081, F. S., as amended by Ch. 76-163, Laws of Florida…qualifies for the tax exemption provided for in s. 196.081(1), F. S., as amended by Ch. 76- 163, Laws of Florida…question is answered in the affirmative. Section 196.081(1), F. S., as amended by Ch. 76-163, Laws of Florida…for which exemption is being claimed. [Section 196.081(1).] There is no proviso or condition requiring

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Court: Fla. Att'y Gen. | Date Filed: 1976-11-29T23:53:00-08:00

Snippet: exemption under s. 196.081. Your question is answered in the negative. Section 196.081(1), F. S., as amended… the homestead tax exemption provided for in s.196.081, F. S., as amended by Ch. 76-163, Laws of Florida…The homestead tax exemption provided for in s. 196.081, F. S., as amended by Ch. 76-163, Laws of Florida…all the conditions and requirements found in s.196.081 would be entitled to receive total exemption on…amount of the tax exemption provided for in s. 196.081. In your letter you have referred to several constitutional