FL S1660

Proposes constitutional amendment to provide homestead tax discount to honorably discharged veterans with partial, permanent service-connected disabilities rated at least 30 percent by the U.S. Department of Veterans Affairs, with discount percentage equal to disability rating up to maximum of $10,000.

Provides homestead tax exemption equal to total ad valorem tax owed on homestead property for veterans with total and permanent service-connected disabilities, or partial disabilities rated 60 percent or more, or multiple disabilities totaling 70 percent or more combined with individual unemployability determination.

Requires applicants to submit by March 1 to county property appraiser an official VA letter specifying disability ratings, evidence identifying disabilities as service-related, and copy of honorable discharge; allows reapplication if denied.

Permits Legislature by general law to waive annual application requirement in subsequent years and establishes amendment as self-executing without requiring implementing legislation.

Effective date of January 1, 2025, if approved by Florida electors at next general election or earlier special election.