HJR 299 Summary

• Proposes constitutional amendment to Article VII, Section 6 to authorize ad valorem tax discounts for surviving spouses of deceased combat-disabled veterans who were age 65 or older and honorably discharged.

• Surviving spouse receives a tax discount percentage equal to the veteran's permanent service-connected disability percentage as determined by the United States Department of Veterans Affairs.

• Tax exemption is transferable to another residence if the surviving spouse remains unmarried and uses the new residence as primary residence, with exemption amount capped at the most recent ad valorem tax roll amount.

• Exemption automatically terminates if the surviving spouse remarries or sells/disposes of the property.

• Amendment must be submitted to Florida voters for approval at the next general election or earlier special election authorized by law.