FL H0879

Surviving spouses of partially or totally permanently disabled veterans may continue receiving the veteran's ad valorem property tax discount on homestead property after the veteran's death, provided the spouse holds title and permanently resides on the property

The discount terminates if the surviving spouse remarries or sells/disposes of the property

Surviving spouses who sell may transfer the discount (capped at the most recent tax roll amount) to a new primary residence, as long as they do not remarry

Applicants who miss the March 1 deadline may file a late application and petition the value adjustment board to receive the discount

The act's effective date is contingent upon voter approval of the constitutional amendment proposed by HJR 877 at a general or special election