FL S1636

Proposes constitutional amendment 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 U.S. Armed Forces.

Adds new subsection (3) to Article VII, Section 6 of the State Constitution authorizing this tax relief to be granted by county or municipal ordinance.

Requires the Legislature to enact general law enabling counties and municipalities to implement these tax relief provisions within prescribed limits.

Amendment takes effect January 1, 2019, upon voter approval at the next general election or earlier special election authorized by law.