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Senate Joint Resolution 14 |
Senate Author: Van de Putte et al. |
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For Election: 11-8-11 |
House Sponsor: Anderson, Charles "Doc" et al. |
Senate Joint Resolution 14 proposes an amendment to the state constitution to authorize the legislature by general law to provide that the surviving spouse of a 100 percent or totally disabled veteran who qualified for a residence homestead exemption from property taxes of all or part of the market value of the disabled veteran's residence homestead when the disabled veteran died is entitled to a property tax exemption of the same portion of the market value of the same property to which the disabled veteran's exemption applied if the surviving spouse has not remarried since the death of the disabled veteran and the property was the residence homestead of the surviving spouse when the disabled veteran died and remains as such.
The resolution authorizes the legislature by general law to provide that if a surviving spouse who qualifies for such an exemption subsequently qualifies a different property as the surviving spouse's residence homestead, the surviving spouse is entitled to a property tax exemption of the subsequently qualified homestead in an amount equal to the dollar amount of the exemption of the former homestead in the last year in which the surviving spouse received an exemption for that homestead if the surviving spouse has not remarried since the death of the disabled veteran.