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Charlotte County adopts property tax exemption for surviving spouses of line-of-duty deaths
Summary
The Board adopted an ordinance adding a tax-exemption article to county code to exempt eligible surviving spouses from real property taxes for qualifying dwellings, effective for tax years beginning July 1, 2022, and including an application process through the Commissioner of the Revenue.
The Charlotte County Board of Supervisors voted March 13 to add an Article V to Chapter 66 of the county code to create a real-estate tax exemption for surviving spouses of certain persons killed in the line of duty.
The ordinance, adopted pursuant to state provisions cited in the text, establishes eligibility rules: qualifying dwellings with assessed values at or below the county's average single-family assessed value qualify for a total exemption; properties above the average are exempt only up to the average assessed value. The exemption applies to dwellings occupied as the surviving spouse's principal residence and may include up to one acre of land and certain nonbusiness improvements. Effective timing in the ordinance states that for tax years beginning on or after July 1, 2022, eligible surviving spouses may apply for the exemption; if the death occurred on or after July 1, 2022, the exemption begins on the date of death or on acquisition if the surviving spouse acquires the property after that date.
The ordinance defines "covered person" consistent with the cited state retirement/benefits code, outlines forms of ownership that qualify (life tenants, revocable-inter-vivos trusts with revocation power, certain irrevocable trusts), and requires an affidavit and supporting documentation filed with the Commissioner of the Revenue. The board recorded a roll-call vote with all members voting Aye.
The ordinance includes provisions for proration where multiple owners have occupancy rights and requires surviving spouses to notify the Commissioner of remarriage. The meeting minutes record the ordinance text and unanimous adoption.
