FL S0804

Removes the permanent residency requirement for surviving spouses of service members who died from service-connected causes while on active duty to receive homestead tax exemptions.

Creates a new homestead tax exemption for unremarried surviving spouses of honorably discharged disabled veterans with service-connected total and permanent disabilities if the veteran or spouse owned property in another state that would have qualified for homestead exemption in Florida.

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

Allows the exemption to transfer to a new primary residence in an amount not exceeding the most recent ad valorem tax roll amount, provided the surviving spouse does not remarry.

Takes effect January 1, 2017.