Was a Florida veteran's homestead tax discount based on a VA disability rating or the sum of separate ratings?

Plain-English summary

In a November 2007 informal letter, Florida's Attorney General's office answered a legislator's question about a constituent's veteran homestead tax discount. Section 196.082 described a discount for certain veterans aged 65 or older with a permanent service-connected disability. The letter quoted the statutory formula: 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."

The constituent argued for adding individual disability percentages. The office instead read the statute as using the percentage determined by the VA and said it would defer to that agency's determination. It reported the VA's use of a combined rating table as the legislator's description of the agency's method; the letter did not itself calculate any veteran's rating.

Currency note

This opinion was issued in 2007. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Q: Did Florida's 2007 veteran homestead discount add separate disability percentages together?
A: The letter said no. It read section 196.082 as using the permanent, service-connected disability percentage determined by the VA, rather than the homeowner's proposed sum of individual percentages.

Q: Did the AG decide how the VA should calculate a combined disability rating?
A: No. The legislator reported that the VA used a combined rating table, and the office said it would defer to the agency's determination. It did not calculate or revise the rating.

Q: What property and veteran did the cited statute cover at the time?
A: The letter described veterans age 65 or older who were partially or totally permanently disabled, for homestead property they owned and lived on. It described the benefit as a discount from the ad valorem tax otherwise owed.

Background and statutory framework

Senator Mike Fasano wrote for a constituent disputing the amount of his exemption. The letter centered on section 196.082(2)'s express reference to the VA's disability percentage. The office said the statutory wording resolved the dispute over adding individual percentages and suggested legislative clarification if the VA interpretation did not match legislative intent.

Citations and references

The letter cites section 196.082, Florida Statutes, and quotes subsection (2)'s percentage formula.

Source

• Landing page: https://www.myfloridalegal.com/ag-opinions/taxation-disability-exemption
• Official print view: https://www.myfloridalegal.com/print/pdf/node/8275

Original opinion text

The Honorable Mike Fasano

Senator, District 11

8217 Massachusetts Avenue

New Port Richey, Florida 34653-3111

Dear Senator Fasano:

Thank you for your recent letter requesting assistance on behalf of a constituent who takes issue with the amount of his disability exemption from taxation on homestead property allowed pursuant to section 196.082, Florida Statutes.

Section 196.082, Florida Statutes, recognizes that veterans, age 65 or older, who are partially or totally permanently disabled receive a discount from the amount of the ad valorem tax otherwise owed on homestead property which the veterans own and reside thereon. Subsection (2) of the statute states that 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."

Thus, the statute is clear that the percentage of the discount is equal to the percentage of the permanent, service-connected disability as determined by the United States Department of Veterans Affairs. You state that the Department interprets this language as meaning a calculation by the usual method of determining benefit allocation, using a combined rating table.

While the homeowner argues that the proper method of calculating the benefit allocation is to add up individual percentages, the statute is clear in using the calculation determined by the United States Department of Veterans Affairs as the percentage benefit allowance on homestead property taxes. This office, absent a request from the United States Department of Veterans Affairs for an opinion, would defer to that agency’s determination.

Should the Department's interpretation be contrary to the Legislature's intent, it would be advisable to clarify such intent through legislative action.

Sincerely,

Lagran Saunders

Assistant Attorney General

ALS/t