FL H0811

Proposes a constitutional amendment allowing ad valorem tax discounts received by veterans with permanent, combat-related disabilities to transfer to surviving spouses upon the veteran's death.

Surviving spouse retains the discount on the homestead property until remarriage or sale of the property, with the discount percentage equal to the veteran's service-connected disability rating from the U.S. Department of Veterans Affairs.

Permits surviving spouse to transfer the unused discount amount to a new homestead property if the spouse remains unmarried and the property is used as permanent residence.

Requires veterans to be age 65 or older, have an honorable discharge, and submit official documentation from the Department of Veterans Affairs identifying combat-related disability to initially qualify for the discount.

Amendment takes effect January 1, 2017, and must be approved by Florida voters at the next general election or earlier special election.