FL H0745

Authorizes counties and municipalities to grant full homestead property tax exemptions to parents of unmarried veterans who died from combat-related causes while on active duty in the United States Armed Forces.

Requires the unmarried veteran to have been a permanent resident of Florida on January 1 of the year of death and parents must provide documentation from the U.S. Government or Department of Defense certifying combat-related death.

Exemption carries over to the parent or parents as long as they hold legal or beneficial title and permanently reside on the property; if they sell, an exemption equal to the most recent ad valorem tax roll amount may transfer to their new primary residence.

Defines "homestead property of the parent or parents" to include the shared homestead if married or living together, or each parent's separate homestead if divorced or separated, but excludes biological parents who never lived with the custodial parent or paid child support.

Amendments apply prospectively to the 2019 tax roll with no retroactive relief for taxes unpaid before January 1, 2019; effective date is contingent on voter approval of a state constitutional amendment in November 2018.