Title: Homestead Property Tax Discount for Surviving Spouses

Summary: Provides for transfer of certain discount on ad valorem taxes on homestead property to surviving spouse of specified disabled veteran under certain circumstances; provides for transfer of discount by surviving spouse to new homestead property under certain circumstances.

Full Text:
An act relating to a homestead property tax discount for surviving spouses; amending s. 196.082, F.S.; providing for the transfer of a certain discount on ad valorem taxes on homestead property to the surviving spouse of a specified disabled veteran under certain circumstances; providing for the transfer of the discount to a new permanent homestead property of the surviving spouse under certain circumstances; providing a contingent effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsections (3), (4), (5), and (6) of section 196.082, Florida Statutes, are renumbered as subsections (4), (5), (6), and (7), respectively,and a new subsection (3) is added to that section to read: 196.082 Discounts for disabled veterans;discounts for surviving spouses.-(3) If a veteran who receives the discount under this section predeceases his or her spouse and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the discount carries over to the benefit of the surviving spouse until he or she remarries or sells or othe rwise disposes of the homestead property. If the CS/HB 2016 surviving spouse sells the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to his or her new homestead property if the homestead prope rty is used as his or her permanent residence and he or she does not remarry. Section 2. This act shall take effect on the same date that HJR 811, or a similar joint resolution, is approved by the electors at the general election to be held in Novemb er 2016 or at an earlier special election specifically authorized by law for that purpose.