FL H0719

Allows surviving spouses of deceased partially or totally disabled veterans to inherit the veteran's ad valorem tax discount on homestead property if the spouse holds title and permanently resides on the property at the time of death.

Permits the surviving spouse to transfer the tax discount to a new primary residence upon sale of the original property, as long as the discount does not exceed the dollar amount from the most recent tax roll and the spouse does not remarry.

Enables qualified applicants who miss the March 1 filing deadline to file a late application and petition the value adjustment board for the discount using the same procedures as homestead exemption appeals.

Authorizes the Department of Revenue to adopt emergency rules to administer the act, with emergency rules effective for 6 months and renewable during permanent rule adoption procedures; this authorization expires January 1, 2022.

Bill takes effect upon the approval of constitutional amendment CS/HJR 717 or a similar measure at the next general election or an earlier special election.