FL H0743

Proposes a constitutional amendment to Section 6 of Article VII and creates a new section in Article XII to authorize the Legislature to allow counties and municipalities to grant partial or full ad valorem tax relief on homestead property of parents of unmarried veterans who died from combat-related causes while on active duty in the United States Armed Forces.

Adds a new subsection (d)(3) to the homestead exemptions section allowing counties and municipalities, by ordinance, to grant partial or full exemptions to parents of unmarried veterans who died from combat-related causes during active military service.

Requires general law to allow these additional exemptions to be granted by ordinance adopted in the manner prescribed by law, within limits established by statute.

Establishes an effective date of January 1, 2019, for this section and the amendment authorizing the legislature to enact implementing general law.

Specifies the ballot language for voter approval describing the constitutional amendment regarding homestead tax relief for parents of unmarried combat-related veterans.