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Florida League of Cities

Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics (Monitor)

HJR 53 (Tant) proposes an amendment to the constitution to authorize the Legislature to provide for a property tax exemption for the surviving spouse of a quadriplegic who was receiving a property tax exemption on real estate used and owned as a homestead at the time of their death. The constitutional amendment must be approved by at least 60% of electors at the November 2024 general election and will take effect on January 1, 2025. (Chapman)