SESSION WATCH
THE BILL ITSELF

HJR 201

Elimination of Non-school Property Tax for Homesteads

VERSION H 201 Filed · BACK TO THE SUMMARY · OFFICIAL RECORD

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

1 House Joint Resolution
2 A joint resolution proposing an amendment to Section 6
3 of Article VII, the creation of Section 7 of Article
4 VIII, and the creation of a new section in Article XII
5 of the State Constitution to exempt homestead property
6 from all ad valorem taxation other than school
7 district levies, prohibit counties and municipalities
8 from reducing total funding for law enforcement, and
9 provide an effective date.
11 Be It Resolved by the Legislature of the State of Florida:
13 That the following amendment to Section 6 of Article VII,
14 the creation of Section 7 of Article VIII, and the creation of a
15 new section in Article XII of the State Constitution are agreed
16 to and shall be submitted to the electors of this state for
17 approval or rejection at the next general election or at an
18 earlier special election specifically authorized by law for that
19 purpose:
20 ARTICLE VII
21 FINANCE AND TAXATION
22 SECTION 6. Homestead exemptions.—
23 (a)(1) Every person who has the legal or equitable title
24 to real estate and maintains thereon the permanent residence of
25 the owner, or another legally or naturally dependent upon the
26 owner, shall be exempt from taxation thereon, except assessments
27 for special benefits, as follows:
28 (1)a. Up to the assessed valuation of twenty-five thousand
29 dollars; and
30 (2)b. For all levies other than school district levies, on
31 the assessed valuation greater than fifty thousand dollars and
32 up to seventy-five thousand dollars,
34 upon establishment of right thereto in the manner prescribed by
35 law. The real estate may be held by legal or equitable title, by
36 the entireties, jointly, in common, as a condominium, or
37 indirectly by stock ownership or membership representing the
38 owner's or member's proprietary interest in a corporation owning
39 a fee or a leasehold initially in excess of ninety-eight years.
40 The exemption shall not apply with respect to any assessment
41 roll until such roll is first determined to be in compliance
42 with the provisions of section 4 by a state agency designated by
43 general law. This exemption is repealed on the effective date of
44 any amendment to this Article which provides for the assessment
45 of homestead property at less than just value.
46 (2) The twenty-five thousand dollar amount of assessed
47 valuation exempt from taxation provided in subparagraph (a)(1)b.
48 shall be adjusted annually on January 1 of each year for
49 inflation using the percent change in the Consumer Price Index
50 for All Urban Consumers, U.S. City Average, all items 1967=100,
51 or successor reports for the preceding calendar year as
52 initially reported by the United States Department of Labor,
53 Bureau of Labor Statistics, if such percent change is positive.
54 (3) The amount of assessed valuation exempt from taxation
55 for which every person who has the legal or equitable title to
56 real estate and maintains thereon the permanent residence of the
57 owner, or another person legally or naturally dependent upon the
58 owner, is eligible, and which applies solely to levies other
59 than school district levies, that is added to this constitution
60 after January 1, 2025, shall be adjusted annually on January 1
61 of each year for inflation using the percent change in the
62 Consumer Price Index for All Urban Consumers, U.S. City Average,
63 all items 1967=100, or successor reports for the preceding
64 calendar year as initially reported by the United States
65 Department of Labor, Bureau of Labor Statistics, if such percent
66 change is positive, beginning the year following the effective
67 date of such exemption.
68 (b) Not more than one exemption shall be allowed any
69 individual or family unit or with respect to any residential
70 unit. No exemption shall exceed the value of the real estate
71 assessable to the owner or, in case of ownership through stock
72 or membership in a corporation, the value of the proportion
73 which the interest in the corporation bears to the assessed
74 value of the property.
75 (c) By general law and subject to conditions specified
76 therein, the Legislature may provide to renters, who are
77 permanent residents, ad valorem tax relief on all ad valorem tax
78 levies. Such ad valorem tax relief shall be in the form and
79 amount established by general law.
80 (d) The legislature may, by general law, allow counties or
81 municipalities, for the purpose of their respective tax levies
82 and subject to the provisions of general law, to grant either or
83 both of the following additional homestead tax exemptions:
84 (1) An exemption not exceeding fifty thousand dollars to a
85 person who has the legal or equitable title to real estate and
86 maintains thereon the permanent residence of the owner, who has
87 attained age sixty-five, and whose household income, as defined
88 by general law, does not exceed twenty thousand dollars; or
89 (2) An exemption equal to the assessed value of the
90 property to a person who has the legal or equitable title to
91 real estate with a just value less than two hundred and fifty
92 thousand dollars, as determined in the first tax year that the
93 owner applies and is eligible for the exemption, and who has
94 maintained thereon the permanent residence of the owner for not
95 less than twenty-five years, who has attained age sixty-five,
96 and whose household income does not exceed the income limitation
97 prescribed in paragraph (1).
99 The general law must allow counties and municipalities to grant
100 these additional exemptions, within the limits prescribed in
101 this subsection, by ordinance adopted in the manner prescribed
102 by general law, and must provide for the periodic adjustment of
103 the income limitation prescribed in this subsection for changes
104 in the cost of living.
105 (d)(e)(1) Each veteran who is age 65 or older who is
106 partially or totally permanently disabled shall receive a
107 discount from the amount of the ad valorem tax otherwise owed on
108 homestead property the veteran owns and resides in if the
109 disability was combat related and the veteran was honorably
110 discharged upon separation from military service. The discount
111 shall be in a percentage equal to the percentage of the
112 veteran's permanent, service-connected disability as determined
113 by the United States Department of Veterans Affairs. To qualify
114 for the discount granted by this paragraph, an applicant must
115 submit to the county property appraiser, by March 1, an official
116 letter from the United States Department of Veterans Affairs
117 stating the percentage of the veteran's service-connected
118 disability and such evidence that reasonably identifies the
119 disability as combat related and a copy of the veteran's
120 honorable discharge. If the property appraiser denies the
121 request for a discount, the appraiser must notify the applicant
122 in writing of the reasons for the denial, and the veteran may
123 reapply. The Legislature may, by general law, waive the annual
124 application requirement in subsequent years.
125 (2) If a veteran who receives the discount described in
126 paragraph (1) predeceases his or her spouse, and if, upon the
127 death of the veteran, the surviving spouse holds the legal or
128 beneficial title to the homestead property and permanently
129 resides thereon, the discount carries over to the surviving
130 spouse until he or she remarries or sells or otherwise disposes
131 of the homestead property. If the surviving spouse sells or
132 otherwise disposes of the property, a discount not to exceed the
133 dollar amount granted from the most recent ad valorem tax roll
134 may be transferred to the surviving spouse's new homestead
135 property, if used as his or her permanent residence and he or
136 she has not remarried.
137 (3) This subsection is self-executing and does not require
138 implementing legislation.
139 (e)(f) By general law and subject to conditions and
140 limitations specified therein, the Legislature may provide ad
141 valorem tax relief equal to the total amount or a portion of the
142 ad valorem tax otherwise owed on homestead property to:
143 (1) The surviving spouse of a veteran who died from
144 service-connected causes while on active duty as a member of the
145 United States Armed Forces.
146 (2) The surviving spouse of a first responder who died in
147 the line of duty.
148 (3) A first responder who is totally and permanently
149 disabled as a result of an injury or injuries sustained in the
150 line of duty. Causal connection between a disability and service
151 in the line of duty shall not be presumed but must be determined
152 as provided by general law. For purposes of this paragraph, the
153 term "disability" does not include a chronic condition or
154 chronic disease, unless the injury sustained in the line of duty
155 was the sole cause of the chronic condition or chronic disease.
157 As used in this subsection and as further defined by general
158 law, the term "first responder" means a law enforcement officer,
159 a correctional officer, a firefighter, an emergency medical
160 technician, or a paramedic, and the term "in the line of duty"
161 means arising out of and in the actual performance of duty
162 required by employment as a first responder.
164 ARTICLE VIII
165 LOCAL GOVERNMENT
166 SECTION 7. Prohibition of reductions in local law
167 enforcement funding.—Beginning with the 2027-2028 local fiscal
168 year, the total funding provided by each county and municipality
169 for law enforcement services may not be less than such
170 jurisdiction's total budgeted amount for law enforcement
171 services in either the 2025-2026 or 2026-2027 local fiscal year,
172 whichever was higher, notwithstanding any reduction in ad
173 valorem revenue that may result from the amendment to Article
174 VII approved by voters on November 3, 2026.
176 ARTICLE XII
177 SCHEDULE
178 Homestead property exemption from all ad valorem taxes
179 other than school levies; prohibition of law enforcement funding
180 reductions.—This section, the amendment to Section 6 of Article
181 VII authorizing an exemption for homestead property from ad
182 valorem taxes other than school levies, and the creation of
183 Section 7 of Article VIII prohibiting counties and
184 municipalities from reducing law enforcement funding below a
185 specified level shall take effect January 1, 2027.
187 BE IT FURTHER RESOLVED that the following statement be
188 placed on the ballot:
189 CONSTITUTIONAL AMENDMENT
190 ARTICLE VII, SECTION 6
191 ARTICLE VIII, SECTION 7
192 ARTICLE XII
193 HOMESTEAD EXEMPTION FROM NON-SCHOOL TAXES; LAW ENFORCEMENT
194 FUNDING REQUIREMENT.—Proposing an amendment to the State
195 Constitution, effective January 1, 2027, to exempt homestead
196 property from all ad valorem taxation other than school district
197 levies and to prohibit counties and municipalities from reducing
198 law enforcement funding below the amount budgeted in local
199 fiscal year 2025-2026 or 2026-2027, whichever was greater.