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SB 450FLORIDA · STATEWIDESession 2026dead

Proposed Property Tax Exemption Changes for Surviving Spouses of Veterans and First Responders

Original title: Ad Valorem Tax Exemption for Disabled Veterans

March 13, 2026

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The Frame

What this does

This legislation would establish a specific financial limit for property tax exemptions, directly affecting the tax liability of surviving spouses of veterans and first responders who choose to relocate.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Surviving spouses of disabled veterans

They are eligible to transfer a property tax exemption to a new primary residence under specific conditions.

Surviving spouses of first responders

They are eligible to transfer a property tax exemption to a new primary residence under specific conditions.

What changed

Last recorded activity March 13, 2026.

What's next

Introduced.

Background

  • This bill was introduced during the 2026 legislative session to clarify and standardize how property tax exemptions for veterans and first responders are handled when they move. context

Summary

This bill would allow surviving spouses of certain disabled veterans and first responders who died in the line of duty to transfer a property tax exemption to a new home, capped at 120 percent of the previous exemption amount. The change applies to those who sell their current and purchase a new primary residence, provided they do not remarry.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who is eligible for this tax exemption transfer?
The exemption applies to surviving spouses of totally and permanently disabled veterans, veterans who died from service-connected causes while on active duty, and first responders who died in the line of duty.
What happens if I remarry?
The bill states that the tax exemption benefit ends if the surviving spouse remarries.
Is there a limit on the amount of the tax exemption I can transfer?
Yes, the transferred exemption cannot exceed 120 percent of the amount granted under the most recent roll.

Why It Matters

This legislation would establish a specific financial limit for property tax exemptions, directly affecting the tax liability of surviving spouses of veterans and first responders who choose to relocate.

News Coverage

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Voting Record

Sponsors

Connected Entities

Sources

Open source document

openstates.org

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy10
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  • Entertainment5
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  • Buzz20
    Current news / social attention level

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