PTO Bulletin 20-12Property Tax Oversight Bulletin: PTO 20-12
To: Property Appraisers and Tax Collectors
From: Property Tax Oversight Program
Date: November 24, 2020
Bulletin: PTO 20-12
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
CONSTITUTIONAL AMENDMENT 6
Approved in 2020 General Election
Ad Valorem Tax Discount for Surviving Spouses of Certain
Deceased Veterans Who Had Permanent, Combat-Related
Disabilities
Effective January 1, 2021, an ad valorem tax discount received by a permanently disabled
veteran is eligible to carry over to the veteran’s surviving spouse and can be transferred to a new
homestead, if the spouse holds legal or beneficial title to the homestead property, permanently
resides on the property and has not remarried. This law change is the result of the voters’
approval of Constitutional Amendment 6 in the November 3, 2020, general election.
Provisional Forms: The following provisional forms will be available on the Department’s
website no later than December 31, 2020.
• Form DR-501, Original Application for Homestead and Related Tax Exemptions
• Form DR-501DV, Application for Homestead Tax Discount, Veterans Age 65 and Older
with a Combat-Related Disability
Rulemaking: The forms listed above and found in Rule 12D-16.002 will be amended through
rulemaking to reflect the law change. Information about the status of the Department’s
rulemaking is available at https://floridarevenue.com/rules/Pages/default.aspx.
Questions: This bulletin is provided by the Department of Revenue for your general
information. For questions, please email: DORPTO@floridarevenue.com.
Reference:
The full text of Constitutional Amendment 6 (HJR 877) is available at:
http://laws.flrules.org/2020/r877.
The full text of the implementing law (Chapter 2020-179, Laws of Florida), which adds
subsection 192.082(3), Florida Statutes, is available at http://laws.flrules.org/2020/179.
The constitutional amendment and implementing law are effective January 1, 2021.