FL H0527

Surviving spouses of partially or totally and permanently disabled veterans retain the ad valorem tax discount previously received by the veteran, provided the spouse holds legal or beneficial title to the homestead and permanently resides there at the time of the veteran's death.

The tax discount carries over until the surviving spouse remarries, sells the property, or otherwise disposes of it.

If the surviving spouse sells the property, a discount not exceeding the amount from the most recent ad valorem tax roll may be transferred to a new primary residence, as long as the spouse does not remarry.

Qualified applicants who miss the March 1 filing deadline may file a late application and petition the value adjustment board for the discount, following the same procedures as exemption requests.

The act takes effect July 1, 2018.