Florida Statute 196.24 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.24

196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability.—

(1) Any ex-servicemember, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service as defined in s. 1.01(14) is entitled to the exemption from taxation provided for in s. 3(b), Art. VII of the State Constitution as provided in this section. Property to the value of $5,000 of such a person is exempt from taxation. The production by him or her of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein the ex-servicemember’s property lies is prima facie evidence of the fact that he or she is entitled to the exemption. The unremarried surviving spouse of such a disabled ex-servicemember is also entitled to the exemption.

(2) 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).

History.—s. 1, ch. 16298, 1933; CGL 1936 Supp. 897(1); s. 2, ch. 67-457; ss. 1, 2, ch. 69-55; s. 16, ch. 69-216; s. 1, ch. 77-102; s. 8, ch. 84-114; s. 5, ch. 93-268; s. 1000, ch. 95-147; s. 31, ch. 95-280; s. 1, ch. 2002-271; s. 2, ch. 2005-42; s. 28, ch. 2012-193; s. 16, ch. 2018-118.

Note.—Former s. 192.11.

F.S. 196.24 on Google Scholar

F.S. 196.24 on Casetext

Amendments to 196.24

Arrestable Offenses / Crimes under Fla. Stat. 196.24

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.24.

Annotations, Discussions, Cases:

Cases Citing Statute 196.24

Total Results: 9

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

Snippet: question: In light of the 2005 amendment to section 196.24, Florida Statutes, may a surviving spouse who is…claim both exemptions under the statute? Section 196.24, Florida Statutes, provides: "Any ex-service…exemption from her deceased husband under section 196.24, Florida Statutes, has also applied for the disability…claiming her surviving spouse exemption under section 196.24, Florida Statutes, provided that she meets the …surviving spouse who is qualified under section 196.24, Florida Statutes, to carry over her deceased husband

Department of Revenue v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 1979-11-04T23:53:00-08:00

Citation: 381 So. 2d 1101

Snippet: persons entitled to tax exemption is found in Section 196.24, Florida Statutes (1977), allowing tax exemption

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Court: Fla. Att'y Gen. | Date Filed: 1976-06-21T00:53:00-07:00

Snippet: granted the limited tax exemption provided for in s. 196.24, F. S., on property rented to others and on which…granted the limited tax exemption provided for in s. 196.24, F. S., on property owned by such ex-serviceman…qualify for the particular property tax exemption: 196.24 Evidence of disability of ex-servicemen; exemption…implements s. 3(b), Art. VII, State Const., and that s. 196.24, F. S.: . . . assuming its constitutional validity…196.202 . . . . In AGO 074-325, I stated: Section 196.24 is entitled "Evidence of disability"

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Court: Fla. Att'y Gen. | Date Filed: 1975-03-12T00:53:00-07:00

Snippet: amp;#167;196.24, for the same reasons stated in AGO 074-82. . . . The reference to s. 196.24, F.S., in…196.202, F.S., by meeting the requirements of s. 196.24, F.S., thereby qualifies for the additional homestead…service or by misfortune and who qualifies under s. 196.24, F.S., for the $500 personal exemption provided…b), F.S. In that opinion it was stated: Section 196.24, F.S., varies the definition of total and permanent…quot; (Emphasis supplied.) Thus, for purposes of s.196.24, F.S., supra, 10% disability as certified by the

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Court: Fla. Att'y Gen. | Date Filed: 1974-11-18T23:53:00-08:00

Snippet: granted by the taxing officials, pursuant to ss. 196.24 and 196.202, F.S. See also AGO 074-325. I therefore

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Court: Fla. Att'y Gen. | Date Filed: 1974-10-22T00:53:00-07:00

Snippet: dollar war service disability exemption under s. 196.24, F.S.? SUMMARY: The combined total property tax…dollar war service disability exemption under s. 196.24, F.S. Your question is answered in the negative…disability exemption of five hundred dollars under s. 196.24, F. S. Attorney General Opinions 074-82, 073-325…Although this provision does not expressly refer to s.196.24, I would conclude that its reference to exemptions…includes the disability exemption defined by s. 196.24, for the same reasons stated in AGO 074-82. The

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Court: Fla. Att'y Gen. | Date Filed: 1974-03-26T00:53:00-07:00

Snippet: veteran. See generally, ss. 196.081, 196.091, and 196.24, F.S., for the exemption from taxation of property

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Court: Fla. Att'y Gen. | Date Filed: 1974-03-20T00:53:00-07:00

Snippet: entitled to exemption under both ss. 196.202 and 196.24, F.S.? SUMMARY: A taxpayer may receive more than…independently. The exemptions granted by ss.196.202 and 196.24, F.S., are not separate categories but rather different…assuming that the veteran could qualify under s. 196.24, F.S., which requires the disability to be the …veteran in question also seeks an exemption under s. 196.24, F.S., which, assuming its constitutionality, provides…constitution," I previously concluded that s. 196.24 grants an exemption for a 10 percent disablity

Feledy v. Bank of Palmetto

Court: Fla. Dist. Ct. App. | Date Filed: 1967-02-03T00:00:00-08:00

Citation: 194 So. 2d 625, 1967 Fla. App. LEXIS 5258

Snippet: stock and applied the proceeds as follows: $28,196.24 credited to notes signed by plaintiff; $2,918.63