CS/HJR 717 Summary

• Proposes constitutional amendment allowing surviving spouses of deceased veterans with permanent, combat-related disabilities to carry over the veteran's ad valorem tax discount on homestead property until the surviving spouse remarries or sells the property.

• Permits the ad valorem tax discount to be transferred to another permanent residence if the surviving spouse remains unmarried and relocates.

• Discount carries over automatically upon the veteran's death if the surviving spouse holds legal or beneficial title to the homestead and permanently resides there.

• Establishes that the discount amount transferred cannot exceed the dollar amount granted from the most recent ad valorem tax roll.

• Amendment takes effect January 1, 2021, subject to voter approval at the next general election or an earlier special election authorized by law.