FL S1622

Extends homestead property tax exemption to parents of unmarried veterans who died from service-connected causes while on active duty in the United States Armed Forces

Requires the veteran to have been a permanent resident of Florida on January 1 of the year of death, and parents must hold legal title to the homestead and permanently reside there

Parents may transfer the exemption to a new residence if they sell the property, with the exemption amount not exceeding the most recent ad valorem tax roll

Production of a letter from the U.S. Government or Department of Veterans Affairs certifying the service-connected death serves as prima facie evidence of exemption eligibility

Applies prospectively to the 2017 tax roll with no refunds for taxes paid before January 1, 2017; effectiveness contingent on voter approval of SJR 1624 at the November 2016 general election