FL S0778

Allows ad valorem tax discounts received by veterans with permanent combat-related disabilities to transfer to their surviving spouse upon the veteran's death.

Surviving spouse retains the discount until remarriage, sale, or disposal of the homestead property.

If the surviving spouse sells the property, a discount not exceeding the dollar amount from the most recent tax roll may transfer to a new primary residence if the spouse remains unmarried.

Amendment takes effect January 1, 2017, and requires voter approval at the next general election or earlier special election authorized by law.