FL H1329

Proposes a constitutional amendment allowing homestead property assessment caps to transfer to a surviving spouse, child, or grandchild who inherits the property and makes it their homestead

Permits inherited homestead property to retain the previous owner's assessment cap rather than resetting to just value upon inheritance, subject to conditions in Section 6 of Article VII

Adds new paragraph (7) to Section 4(d) of Article VII to establish inheritance provisions for homestead assessment protections

Requires voter approval at the next general election or earlier special election authorized by law

Ballot summary describes the amendment as allowing assessment caps on inherited homestead property to inure to qualifying family members who establish the property as their homestead