FL S1638

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 Florida resident on January 1 of the year they died and parents must provide certification from the U.S. Department of Defense confirming combat-related death.

Exemption carries over as long as the parent or parents retain legal or beneficial title and permanently reside on the homestead as their primary residence.

If parents sell the property, they may transfer an exemption amount not to exceed the most recent ad valorem tax roll value to their new primary residence.

Exemption applies prospectively to the 2019 tax roll and applies to veterans whose death occurs before, on, or after the act's effective date; takes effect upon passage of a related state constitutional amendment approved in November 2018.