Florida legislation · 2026 Regular Session
Florida S450: Ad Valorem Tax Exemption for Disabled Veterans
Status: Failed, March 13, 2026
Revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence, etc.
What the bill says
An act relating to ad valorem tax exemption for disabled veterans; amending s. 196.081, F.S.; revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence; providing an effective date.
From the introduced text, February 16, 2026:
A bill to be entitled An act relating to ad valorem tax exemption for disabled veterans; amending s. 196.081, F.S.; revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1.âSubsection (3), paragraph (b) of subsection (4), and paragraph (b) of subsection (6) of section 196.081, Florida Statutes, are amended to read: 196.081âExemption 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.â (3)âIf 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 veteranâs 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 120 percent of 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 …
Sponsors
- Polsky, Tina (D, SD-030) · primary sponsor
Latest actions
- : Died in Appropriations
- : CS by Finance and Tax read 1st time
- : Now in Appropriations
- : Pending reference review under Rule 4.7(2) - (Committee Substitute)
- : CS by Finance and Tax; YEAS 6 NAYS 0
- : On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
- : Introduced
- : Referred to Finance and Tax; Appropriations; Rules
- : Filed
Votes
- Senate: S 450 Filed (February 12, 2026): 6 yea, 0 nay, passed
Subjects: Finance and Tax, Rules, Appropriations
Common questions
- What is S450?
- S450 is a bill in the Florida Legislature (2026 Regular Session): Ad Valorem Tax Exemption for Disabled Veterans.
- What does S450 do?
- In its own words: An act relating to ad valorem tax exemption for disabled veterans; amending s. 196.081, F.S.; revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence; providing an effective date.
- What is the status of S450?
- Failed as of March 13, 2026. Latest action: Died in Appropriations (March 13, 2026).
- Who sponsored S450?
- Polsky, Tina (D, SD-030).
- Where is the official record for S450?
- On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/450
Source: official Florida record. Tracked by Delilah, AI for legislation across all 50 states and Congress.