FL H0375

Proposes constitutional amendment to Section 6 of Article VII regarding homestead tax exemptions for seniors, low-income residents, and long-term homeowners.

Establishes exemption for persons age 65+ with property just value less than $250,000 who have maintained permanent residence for 25+ years and household income does not exceed $20,000, with just value determined at time of initial application.

Allows counties and municipalities to grant additional homestead exemptions by ordinance, including up to $50,000 exemption for seniors age 65+ with household income not exceeding $20,000.

Provides ad valorem tax relief discount for veterans age 65+ with service-connected disabilities, with discount percentage equal to disability rating from U.S. Department of Veterans Affairs.

Extends ad valorem tax relief to surviving spouses of veterans who died from service-connected causes and surviving spouses of first responders (law enforcement, correctional officers, firefighters, emergency medical technicians, paramedics) who died in the line of duty.