FL H0611

Removes the requirement that a deceased veteran must have been a permanent resident of Florida on January 1 of the year they died in order for their surviving spouse to receive homestead tax exemption for property in the state.

Grants unremarried surviving spouses of honorably discharged veterans with service-connected total and permanent disabilities a homestead tax exemption for Florida property if the veteran owned qualifying homestead property in another state at the time of death.

Requires the surviving spouse to hold legal or beneficial title to homestead property in Florida and permanently reside thereon as of January 1 of the tax year for which exemption is claimed.

Exemption remains available until the surviving spouse remarries and may be transferred to a new residence in an amount not exceeding the most recent ad valorem tax roll amount, as long as it is used as homestead property.

Act takes effect July 1, 2016.