FL H0093

Proposes constitutional amendment to Article VII, Section 6 and creation of Article XII, Section 32 to authorize legislature to provide ad valorem homestead property tax relief to surviving spouses of military veterans who died from service-connected causes while on active duty.

Authorizes legislature to provide ad valorem homestead property tax relief to surviving spouses of first responders who died in the line of duty, with relief equal to total amount or portion of ad valorem tax otherwise owed.

Defines "first responder" as law enforcement officer, correctional officer, firefighter, emergency medical technician, or paramedic, and "in the line of duty" as arising out of actual performance of duty required by employment.

Amendment shall take effect January 1, 2013 and requires voter approval at next general election or earlier special election authorized by law.

Authorizes legislature to totally exempt or partially exempt surviving spouse's homestead property from ad valorem taxation through general law with conditions and limitations.