NOTE: Amendment 2 approved by the voters in the November 2012 election removed the requirement
in the Florida Constitution that a servicemember must have been a resident of Florida at the time of
entering military service. Effective for the 2013 tax year, a servicemember is no longer required to
have been a resident of Florida at the time of entering military service. Section 196.082, Florida
Statutes, Discounts for disabled veterans, has not yet been revised to remove the requirement.
Section 196.082, Florida Statutes
196.082 Discounts for disabled veterans.—
(1) Each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount
from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and
resides in if:
(a) The disability was combat-related;
(b) The veteran was a resident of this state at the time of entering the military service of the United States;
and
(c) The veteran was honorably discharged upon separation from military service.
(2) The discount shall be in a percentage equal to the percentage of the veteran’s permanent, service-
connected disability as determined by the United States Department of Veterans Affairs.
(3) To qualify for the discount granted under this section, an applicant must submit to the county property
appraiser by March 1:
(a) Proof of residency at the time of entering military service;
(b) An official letter from the United States Department of Veterans Affairs which states the percentage of
the veteran’s service-connected disability and evidence that reasonably identifies the disability as
combat-related;
(c) A copy of the veteran’s honorable discharge; and
(d) Proof of age as of January 1 of the year to which the discount will apply.
Any applicant who is qualified to receive a discount under this section and who fails to file an application by
March 1 may file an application for the discount and may file, pursuant to s. 194.011(3), a petition with the
value adjustment board requesting that the discount be granted. Such application and petition shall be
subject to the same procedures as for exemptions set forth in s. 196.011(8).
(4) If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing,
stating the reasons for denial, on or before July 1 of the year for which the application was filed. The
applicant may reapply for the discount in a subsequent year using the procedure in this section. All
notifications must specify the right to appeal to the value adjustment board and the procedures to follow in
obtaining such an appeal under s. 196.193(5).
(5) The property appraiser shall apply the discount by reducing the taxable value before certifying the tax roll to
the tax collector.
(a) The property appraiser shall first ascertain all other applicable exemptions, including exemptions
provided pursuant to local option, and deduct all other exemptions from the assessed value.
(b) The percentage discount portion of the remaining value which is attributable to service-connected
disabilities shall be subtracted to yield the discounted taxable value.
(c) The resulting taxable value shall be included in the certification for use by taxing authorities in setting
millage.
(d) The property appraiser shall place the discounted amount on the tax roll when it is extended.
