FL H1391

Proposes constitutional amendment to authorize the Legislature to provide ad valorem tax relief on homestead property to parents of unmarried veterans who died from service-connected causes while on active duty in the United States Armed Forces.

Adds new subsection (f) to Article VII, Section 6 allowing tax relief equal to the total amount or portion of ad valorem taxes owed on homestead property to surviving spouses of veterans who died from service-connected causes and parents of unmarried veterans who died from service-connected causes.

Maintains existing tax relief provisions for surviving spouses of first responders who died in the line of duty, defined as law enforcement officers, correctional officers, firefighters, emergency medical technicians, or paramedics.

Amendment takes effect January 1, 2017, upon voter approval at the next general election or earlier special election.

Requires submission of constitutional amendment to Florida electors for approval or rejection.