Surviving Spouse Homestead Limitations Struck Down as Unconstitutional [Florida]

Article VII, Section 6(f)(1) of the Florida Constitution provides ad valorem tax relief to surviving spouses of veterans who died from service-connected causes while on active duty. The provision specifically provides the relief to homestead property of:

“[t]he surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces.”

In implementing this provision, Fla.Stats. §196.081(4) was enacted to provide:

“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 and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued 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.” (emphasis added)

In 2013, Teri Ann Bell filed for ad valorem tax relief in Hillsborough County, Florida on her homestead property. She was married to a member of the U.S. Army who was killed in action in Iraq in March, 2007. Her application for the tax exemption was denied by the Hillsborough County Property Appraiser solely on the basis that Ms. Bell's husband was not a Florida resident as of January 1, 2007, the year he was killed in action, as required by the language of the implementing statute.

After administrative appeals provided no relief, Ms. Bell appealed to the 2nd DCA.

The 2nd DCA determined that the Florida Constitution provision did not have a residency restriction, and thus the insertion of such a restriction in the statute was invalid and unenforceable. The 2nd DCA concluded that the legislature could not substantively alter or materially limit the class of individuals eligible for the exemption under the plain language of the constitution.

Department of Revenue v. Bell, 2020 WL 808178 (2nd DCA)