FL H1265

Exempts homestead property from taxation for parents of unmarried veterans who died from combat-related 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 they died, with proof provided by a letter from the U.S. Government or Department of Defense

Allows parents to carry the exemption to a new residence if they sell the property, transferring an amount not exceeding the most recent ad valorem tax roll value

Applies separately to each parent if divorced, or to both married parents jointly

Takes effect prospectively beginning with the 2018 tax roll, contingent on voter approval of HJR 1263 at the November 2018 general election