FL S1056

Proposes constitutional amendment to allow 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.

Extends same ad valorem tax relief authorization to surviving spouses of first responders who died in the line of duty.

Defines "first responder" as law enforcement officer, correctional officer, firefighter, emergency medical technician, or paramedic.

Defines "in the line of duty" as arising out of and in the actual performance of duty required by employment as a first responder.

Amendment takes effect January 1, 2013, and must be approved by Florida voters at the next general election or earlier special election.