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Findings of Fact: The Petitioner, Gayle Harris, appeared; was sworn:and testified. Janine Hicks: from the Property Appraiser's: Office appeared, was sworn-and:iestified. The property appraiser testified that Ms;:Harris applied for aMomestead Exemption on .December 20, 2023 and the Homestead and Widow Exemptions were granted for tax:year 2024. The PAO. sent a notice of disapproval dated June 26, 2024 for The Disabled Veteran Exemption because Mr. Harris'had passed away ori November 10, 2023 in . Michigan, his permanent residency.: Florida:Statutes Section 'l.9.6,081(1)(a)provides. that a veteran musthave died:in this State to qualify or have his surviving spouse: qualify for the exemption. The Property Appraiser's exhibits included the following: Notice of Disapproval of Application for Property Tax Exemption; 2024. Denial; Original Application for Homestead and related tax exemptions; F16rida Vehicle Registration; Summary ofBenefits from the Department of Veteran's Affairs and Florida Statutes 196,081(1)(a):: . The Petitioner's exhibits included the -Ulowing: Letters to the Value Adjustment Board :dated July. 23., 2024:and August 27,2024; Notice of Disapproval of Application for Property Tax Exemption; Summary of Benefits from the - - - Department: of Veteran's Affairs;:Ceitificate of Death; :Driver's:Lieense; Marriage License; and Certificate::of Live Birth. All documents were admissible and evidence:from the PAO and the Petitioner was adinintted without objection Conclusions of Law: Although well deserving; FloridaStatutes, Section 196.081 does not allow for the total and permanent exemption _for a veteran's surviving spouse unless the veteran.was a Florida resident at the:time of death. As 1V1r :Harris:die.d in Michigan; :his surviving spouse would not qualify as the legislation is presently written, and therefore, the exemption. must be denied. Florida Statute Section :196.08:1 provides. that if a veteran who`was totally: and permanently: disabled .: : was a resident of this state as of January 1 of the tax year for which the exemption is being claimed or was a permanent resident of this: state on --January. l : of the yearahe veteran died: ow q. 2024-021. :: :: Page 2 : . of 2