CopyAgo (Fla. Att'y Gen. 1998).
Published | Florida Attorney General Reports
...Rickey: You ask substantially the following question: Must homestead property be owned by a veteran at the time of his or her death from service-connected causes while on active duty in order for the veteran's surviving spouse to claim the exemption in section 196.081 (4), Florida Statutes? In sum: Section 196.081 (4), Florida Statutes, does not require that homestead property be owned by a veteran at the time of his or her death from service-connected causes while on active duty, but requires that the veteran be a permanent resident of Florida on January 1 of the year in which he or she died. Section 196.081 (1), Florida Statutes, states: "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 Gover...
...ermanently 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." Section 196.081 (3), Florida Statutes, allows the surviving spouse of a permanently and totally disabled veteran to continue to claim a total exemption from ad valorem taxation on homestead property owned at the time of the veteran's death....
...2 You question the surviving spouse's ability to claim the exemption when the veteran did not own and use the homestead property at the time of his or her death, even though the veteran was a permanent resident of Florida on January 1 of the year of the veteran's death. Section 196.081 (4)(a), Florida Statutes, provides: "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...
...ed certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died." Unlike the tax exemption in section 196.081 (1), Florida Statutes, that is granted to a totally and permanently disabled veteran and passes to the surviving spouse upon the veteran's death, the exemption in section 196.081 (4), Florida Statutes, applies directly to the surviving spouse of a veteran. 3 The tax exemption under section 196.081 (4)(a), Florida Statutes, continues as long as the surviving spouse holds legal or beneficial title to the homestead, permanently resides thereon, and does not remarry....
...re it had been obtained during the veteran's life, was carried over to his surviving widow, but was not claimed for one year when his widow left Florida. The surviving widow returned to Florida and reapplied for the exemption. The opinion contrasted section
196.081 (3), Florida Statutes, which does not require that a surviving spouse's residency be continuous and unbroken in the original homestead, with section
196.091 (3), Florida Statutes, requiring continuous residency by the surviving spouse of a wheelchair-bound veteran. 5 Of further note was the amendment to section
196.081 , Florida Statutes, to eliminate a requirement that a surviving spouse hold title as a tenant by the entirety at the time of the veteran's death....
...The opinion cites Rule 12D-7.004 (4)(b), Florida Administrative Code, which specifically addresses when a veteran has not applied for the exemption during his lifetime, but is totally and permanently disabled with a service-connected disability at the time of death. The rule, implementing section 196.081 , Florida Statutes, sets forth conditions that must be met in order for the surviving spouse to claim the exemption....
...he year in which he died, then his surviving spouse would also be entitled to apply for the exemption. Given the apparent liberalization of the requirements for surviving spouses to claim an exemption for homestead property and the plain language of section 196.081 (4), Florida Statutes, it appears that the surviving spouse of a veteran killed while on active duty may claim a total exemption for homestead property, without regard to whether the veteran owned the homestead property at the time of his or her death....
...As this office noted in Attorney General Opinion 97-19, Florida courts have concluded that actual physical presence on the property is not a constitutional or statutory requirement for entitlement to the exemption. 10 It is my opinion, therefore, that section 196.081 (4), Florida Statutes, does not require that homestead property be owned by a veteran at the time of his or her death from service-connected causes while on active duty, but requires that the veteran be a permanent resident of Florida on January 1 of the year in which he or she died. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 Section 196.081 (3), Fla....
...s.
196.031 , Fla. Stat. The exemption may be claimed by the veteran's spouse until he or she remarries or otherwise disposes of the property, with the exemption transferable to the surviving spouse's new primary residence if the property is sold. 2 Section
196.081 (4), Fla....
...ing that "[t]he exemption applies to real estate 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 ." (emphasis in original) 4 Section 196.081 (4)(c), Fla....
...The veteran predeceases the spouse; 2. The spouse continues to reside on the property and use it as his or her primary domicile; 3. The spouse does not remarry; 4. The spouse holds legal or beneficial title; and 5. The spouse produces the required letter of disability." 8 Section 196.081 (4)(c), Fla....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
QUESTION: Is the homestead tax exemption provided for in s. 196.081 , F. S., as amended by Ch. 76-163, Laws of Florida, for certain permanently and totally disabled veterans limited to an amount not exceeding $10,000 of assessed valuation? SUMMARY: The homestead tax exemption provided for in s. 196.081 , F. S., as amended by Ch. 76-163, Laws of Florida, for certain permanently and totally disabled veterans is not limited to an amount not exceeding $10,000 of assessed valuation. A disabled veteran meeting all the conditions and requirements found in s. 196.081 would be entitled to receive total exemption on any real estate used and owned as a homestead by such ex-serviceman. No other disabled persons may qualify for the homestead tax exemption under s. 196.081 . Your question is answered in the negative. Section 196.081 (1), F....
...axation. As is readily apparent, there is no limitation on the amount of exemption in the law either as it previously existed or as it presently exists. Accordingly, there is no statutory limitation on the amount of the tax exemption provided for in s. 196.081 ....
...0. The provision contemplates legislative implementation and expressly leaves the determination of the amount of the exemption to the wisdom and discretion of the Legislature except that the amount fixed by the Legislature may not be less than $500. Section 196.081 , F....
...(1976 Supp.), is a general law implementing said provision as is s.
196.202 , F. S., referred to in your letter. However, s.
196.202 extends to "property" and is not restricted to the specific type or classification of real property referred to in s.
196.081 ; that is, any real estate used and owned as a homestead. The exemption provided for in s.
196.081 is expressly limited to real estate used and owned as a homestead by a veteran, honorably discharged with service-connected total and permanent disability and having a letter from the appropriate federal governmental body certifying same, and does not extend to similarly classified property owned and used as a homestead by a nonveteran who is totally and permanently disabled or by a veteran who does not qualify under the terms of s.
196.081 . The limitations found in s. 6(c), Art. VII, State Const., or s.
196.031 (3)(b) and (c), F. S., would not be applicable to s.
196.081 , F. S. (1976 Supp.). The same conclusion was reached in AGO 074-235, wherein it is stated: It should be noted that the term totally and permanently disabled is legislatively defined in a more restrictive fashion as used in ss.
196.081 ,
196.091 , and
196.101 , F....
...Those sections expressly provide the criteria for determination of eligibility thereunder, and limit the use of such criteria to eligibility for exemption under the specific section in which they are contained. (See AGO's 072-42 and 072-194.) (Emphasis supplied.) In AGO 074-182, ss.
196.081 ,
196.091 ,
196.101 , and
196.031 , F. S., were discussed at some length as follows: Several provisions of the Florida Statutes may be applied under certain circumstances to exempt a swimming pool from property taxes when it is a part of homestead real property improvements. Sections
196.081 ,
196.091 ,
196.101 , and
196.031 , F. S. Section
196.081 (1), F....
...Such rules when duly promulgated have the force and effect of a statute if within the terms thereof. Florida Citrus Commission v. Golden Gift,
91 So.2d 657 , Florida Livestock Board v. Gladden,
76 So.2d 291 . Accordingly, a veteran qualifying under s.
196.081 , F....
...be entitled to receive total exemption on real estate owned and used by such veteran as a homestead, while a nonveteran or a nonqualifying veteran who was totally and permanently disabled would not be entitled to such total exemption provided for in s. 196.081 on real estate owned and used as a homestead by such nonveteran or nonqualifying veteran....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
QUESTION: Does the exemption provided for in s. 196.081 , F....
...ertified to be totally and permanently disabled at some time subsequent to the date of discharge from the service? SUMMARY: A veteran with service-connected total and permanent disability who otherwise qualifies for the tax exemption provided for in s. 196.081 (1), F....
...successors, certifying that the exserviceman was totally and permanently disabled, was written prior to, at the time of, or subsequent to the date such veteran was honorably discharged from the service. Your question is answered in the affirmative. Section 196.081 (1), F....
...The only provisos found in the statute are as follows: . . . provided the veteran was a permanent resident of the state on January 1, 1976, or a permanent resident of the state for a period of not less than 5 years as of January 1 of the tax year for which exemption is being claimed. [Section 196.081 (1).] There is no proviso or condition requiring that the certification of total and permanent service-connected disability occur prior to or at the time of discharge....
