In 2011, voters approved a constitutional amendment to allow a surviving spouse of a 100 percent or totally disabled veteran an exemption from ad valorem taxation from all or part of the market value on the disabled veteran’s residence homestead, as long as the surviving spouse had not remarried. The amendment did not apply to surviving spouses of veterans who died before 2011. This amendment would extend the exemption in such cases. The proposed amendment would apply only to ad valorem taxes imposed for a tax year beginning on or after January 1, 2016.