HJR 207 full text · Session Watch

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 add a homestead exemption

6 for levies other than school levies equal to 25

7 percent of the remaining assessed value after applying

8 existing exemptions, provide construction, prohibit

9 counties and municipalities from reducing total

10 funding for law enforcement, and provide an effective

11 date.

13 Be It Resolved by the Legislature of the State of Florida:

15 That the following amendment to Section 6 of Article VII,

16 the creation of Section 7 of Article VIII, and the creation of a

17 new section in Article XII of the State Constitution are agreed

18 to and shall be submitted to the electors of this state for

19 approval or rejection at the next general election or at an

20 earlier special election specifically authorized by law for that

21 purpose:

22 ARTICLE VII

23 FINANCE AND TAXATION

24 SECTION 6. Homestead exemptions.—

25 (a)(1) Every person who has the legal or equitable title

26 to real estate and maintains thereon the permanent residence of

27 the owner, or another legally or naturally dependent upon the

28 owner, shall be exempt from taxation thereon, except assessments

29 for special benefits, as follows:

30 a. Up to the assessed valuation of twenty-five thousand

31 dollars; ~~and~~

32 b. For all levies other than school district levies, on

33 the assessed valuation greater than fifty thousand dollars and

34 up to seventy-five thousand dollars; and

35 c. For all levies other than school district levies, an

36 amount equal to twenty-five percent of the remaining assessed

37 value after applying subparagraphs a. and b.,

39 upon establishment of right thereto in the manner prescribed by

40 law. The real estate may be held by legal or equitable title, by

41 the entireties, jointly, in common, as a condominium, or

42 indirectly by stock ownership or membership representing the

43 owner's or member's proprietary interest in a corporation owning

44 a fee or a leasehold initially in excess of ninety-eight years.

45 The exemption shall not apply with respect to any assessment

46 roll until such roll is first determined to be in compliance

47 with the provisions of section 4 by a state agency designated by

48 general law. This exemption is repealed on the effective date of

49 any amendment to this Article which provides for the assessment

50 of homestead property at less than just value.

51 (2) The twenty-five thousand dollar amount of assessed

52 valuation exempt from taxation provided in subparagraph (a)(1)b.

53 shall be adjusted annually on January 1 of each year for

54 inflation using the percent change in the Consumer Price Index

55 for All Urban Consumers, U.S. City Average, all items 1967=100,

56 or successor reports for the preceding calendar year as

57 initially reported by the United States Department of Labor,

58 Bureau of Labor Statistics, if such percent change is positive.

59 (3)a. Except as provided in subparagraph b., the amount of

60 assessed valuation exempt from taxation for which every person

61 who has the legal or equitable title to real estate and

62 maintains thereon the permanent residence of the owner, or

63 another person legally or naturally dependent upon the owner, is

64 eligible, and which applies solely to levies other than school

65 district levies, that is added to this constitution after

66 January 1, 2025, shall be adjusted annually on January 1 of each

67 year for inflation using the percent change in the Consumer

68 Price Index for All Urban Consumers, U.S. City Average, all

69 items 1967=100, or successor reports for the preceding calendar

70 year as initially reported by the United States Department of

71 Labor, Bureau of Labor Statistics, if such percent change is

72 positive, beginning the year following the effective date of

73 such exemption.

74 b. This paragraph does not apply to the exemption created

75 by subparagraph (a)(1)c.

76 (b) Not more than one exemption shall be allowed any

77 individual or family unit or with respect to any residential

78 unit. No exemption shall exceed the value of the real estate

79 assessable to the owner or, in case of ownership through stock

80 or membership in a corporation, the value of the proportion

81 which the interest in the corporation bears to the assessed

82 value of the property.

83 (c) By general law and subject to conditions specified

84 therein, the Legislature may provide to renters, who are

85 permanent residents, ad valorem tax relief on all ad valorem tax

86 levies. Such ad valorem tax relief shall be in the form and

87 amount established by general law.

88 (d) The legislature may, by general law, allow counties or

89 municipalities, for the purpose of their respective tax levies

90 and subject to the provisions of general law, to grant either or

91 both of the following additional homestead tax exemptions:

92 (1) An exemption not exceeding fifty thousand dollars to a

93 person who has the legal or equitable title to real estate and

94 maintains thereon the permanent residence of the owner, who has

95 attained age sixty-five, and whose household income, as defined

96 by general law, does not exceed twenty thousand dollars; or

97 (2) An exemption equal to the assessed value of the

98 property to a person who has the legal or equitable title to

99 real estate with a just value less than two hundred and fifty

100 thousand dollars, as determined in the first tax year that the

101 owner applies and is eligible for the exemption, and who has

102 maintained thereon the permanent residence of the owner for not

103 less than twenty-five years, who has attained age sixty-five,

104 and whose household income does not exceed the income limitation

105 prescribed in paragraph (1).

107 The general law must allow counties and municipalities to grant

108 these additional exemptions, within the limits prescribed in

109 this subsection, by ordinance adopted in the manner prescribed

110 by general law, and must provide for the periodic adjustment of

111 the income limitation prescribed in this subsection for changes

112 in the cost of living.

113 (e)(1) Each veteran who is age 65 or older who is

114 partially or totally permanently disabled shall receive a

115 discount from the amount of the ad valorem tax otherwise owed on

116 homestead property the veteran owns and resides in if the

117 disability was combat related and the veteran was honorably

118 discharged upon separation from military service. The discount

119 shall be in a percentage equal to the percentage of the

120 veteran's permanent, service-connected disability as determined

121 by the United States Department of Veterans Affairs. To qualify

122 for the discount granted by this paragraph, an applicant must

123 submit to the county property appraiser, by March 1, an official

124 letter from the United States Department of Veterans Affairs

125 stating the percentage of the veteran's service-connected

126 disability and such evidence that reasonably identifies the

127 disability as combat related and a copy of the veteran's

128 honorable discharge. If the property appraiser denies the

129 request for a discount, the appraiser must notify the applicant

130 in writing of the reasons for the denial, and the veteran may

131 reapply. The Legislature may, by general law, waive the annual

132 application requirement in subsequent years.

133 (2) If a veteran who receives the discount described in

134 paragraph (1) predeceases his or her spouse, and if, upon the

135 death of the veteran, the surviving spouse holds the legal or

136 beneficial title to the homestead property and permanently

137 resides thereon, the discount carries over to the surviving

138 spouse until he or she remarries or sells or otherwise disposes

139 of the homestead property. If the surviving spouse sells or

140 otherwise disposes of the property, a discount not to exceed the

141 dollar amount granted from the most recent ad valorem tax roll

142 may be transferred to the surviving spouse's new homestead

143 property, if used as his or her permanent residence and he or

144 she has not remarried.

145 (3) This subsection is self-executing and does not require

146 implementing legislation.

147 (f) By general law and subject to conditions and

148 limitations specified therein, the Legislature may provide ad

149 valorem tax relief equal to the total amount or a portion of the

150 ad valorem tax otherwise owed on homestead property to:

151 (1) The surviving spouse of a veteran who died from

152 service-connected causes while on active duty as a member of the

153 United States Armed Forces.

154 (2) The surviving spouse of a first responder who died in

155 the line of duty.

156 (3) A first responder who is totally and permanently

157 disabled as a result of an injury or injuries sustained in the

158 line of duty. Causal connection between a disability and service

159 in the line of duty shall not be presumed but must be determined

160 as provided by general law. For purposes of this paragraph, the

161 term "disability" does not include a chronic condition or

162 chronic disease, unless the injury sustained in the line of duty

163 was the sole cause of the chronic condition or chronic disease.

165 As used in this subsection and as further defined by general

166 law, the term "first responder" means a law enforcement officer,

167 a correctional officer, a firefighter, an emergency medical

168 technician, or a paramedic, and the term "in the line of duty"

169 means arising out of and in the actual performance of duty

170 required by employment as a first responder.

172 ARTICLE VIII

173 LOCAL GOVERNMENT

174 SECTION 7. Prohibition of reductions in local law

175 enforcement funding.—Beginning with the 2027-2028 local fiscal

176 year, the total funding provided by each county and municipality

177 for law enforcement services may not be less than such

178 jurisdiction's total budgeted amount for law enforcement

179 services in either the 2025-2026 or 2026-2027 local fiscal year,

180 whichever was higher, notwithstanding any reduction in ad

181 valorem revenue that may result from the amendment to Article

182 VII approved by voters on November 3, 2026.

184 ARTICLE XII

185 SCHEDULE

186 Additional ad valorem tax exemption for homestead property;

187 prohibition of law enforcement funding reductions.—This section,

188 the amendment to Section 6 of Article VII, authorizing an

189 additional exemption for homestead property from ad valorem

190 taxes, other than school levies, equal to twenty-five percent of

191 the remaining assessed value, and the creation of Section 7 of

192 Article VIII, prohibiting counties and municipalities from

193 reducing law enforcement funding below a specified level shall

194 take effect January 1, 2027.

196 BE IT FURTHER RESOLVED that the following statement be

197 placed on the ballot:

198 CONSTITUTIONAL AMENDMENT

199 ARTICLE VII, SECTION 6

200 ARTICLE VIII, SECTION 7

201 ARTICLE XII

202 ADDITIONAL HOMESTEAD PROPERTY TAX EXEMPTION; LAW

203 ENFORCEMENT FUNDING REQUIREMENT.—Proposing an amendment to the

204 State Constitution, effective January 1, 2027, to add a

205 homestead exemption for levies other than school levies equal to

206 twenty-five percent of the remaining assessed value after

207 applying existing exemptions and to prohibit counties and

208 municipalities from reducing law enforcement funding below the

209 amount budgeted in local fiscal year 2025-2026 or 2026-2027,

210 whichever was greater.