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Findings of Fact: <br /> : The Petitioner, Gayle Harris,appeared,was sworn and testified. Janine Hicks from the Property Appraiser's.Office :• . . <br /> • appeared,was sworn and testified. <br /> The property appraiser testified that Ms::Harris applied for a;Homestead Exemption on.December 20,2023 and the <br /> Homestead and Widow Exemptions were granted for tax year 2024. The PAO sent a notice of disapproval dated June: <br /> 26,2024 for The Disabled Veteran Exemption because Mr. Harris'had passed away on November 10, 2023 in <br /> Michigan,his permanent residency.:FloridaStatutes;Section 196.081(1)(a)providesthat a veteran must have died:in <br /> this State to qualify or have his surviving spouse qualify for the exemption.The Property Appraiser's exhibits included <br /> : : the following:Notice of Disapproval of Application for Property Tax Exemption; 2024 Denial; Original Application . <br /> for Homestead and related tax exemptions;Florida Vehicle Registration;Summary of Benefits from the Department of <br /> .. Veteran's Affairs and Florida Statutes 196:081:(1)(a) <br /> The Petitioner's exhibits included the:following: Letters to the Value Adjustment Board dated July 23,2024:and August :: <br /> 27,2024;Notice of Disapproval of Application for Property Tax Exemption; Summary of Benefits from the <br /> Department of Veteran's Affairs;:Certificate of Death;:Driver's:License,Marriage License; and Certificate of Live Birth. <br /> . <br /> All documents were admissible and evidence from the PAO and the Petitioner was admintted without objection <br /> : :Conclusions of Law: <br /> Although well deserving,Florida Statutes, Section 196.081 does riot allow for the total and permanent exemption for a <br /> veteran's surviving spouse unless the veteran:was a Florida resident at the time of death.As Mr :Harris:died in <br /> Michigan;his surviving spouse would not qualify as the legislation is presently written, and therefore,the exemption • <br /> : must be denied. Florida Statute Section:196.081 provides-that if a veteran who was totally:and permanently:disabled.: : <br /> 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 <br /> resident of this:state on January.1:of the year:the veteran died:- :• .. <br /> 2024-021 . : : Page 2 : . <br /> -:8 - <br />