CS/CS/HJR 209 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 increase by $200,000 the

6 exemption for homestead property from all ad valorem

7 taxation other than school district levies for certain

8 properties, to prohibit local governments from

9 reducing total funding for services provided by law

10 enforcement, firefighters, and other first responders,

11 and to provide an effective 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, or

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

36 the assessed valuation greater than twenty-five thousand dollars

37 and up to two hundred and fifty thousand dollars, only if the

38 homestead property is insured by a comprehensive multiperil

39 property insurance policy as defined by general law,

41 upon establishment of right thereto in the manner prescribed by

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

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

44 indirectly by stock ownership or membership representing the

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

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

47 The exemption shall not apply with respect to any assessment

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

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

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 This exemption is repealed on the effective date of

51 any amendment to this Article which provides for the assessment

52 of homestead property at less than just value.

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

54 valuation exempt from taxation provided in subparagraph

55 (a)(1)b., and the two hundred twenty-five thousand dollar amount

56 of assessed valuation exempt from taxation as provided in

57 subparagraph (a)(1)c., shall be adjusted annually on January 1

58 of each year for inflation using the percent change in the

59 Consumer Price Index for All Urban Consumers, U.S. City Average,

60 all items 1967=100, or successor reports for the preceding

61 calendar year as initially reported by the United States

62 Department of Labor, Bureau of Labor Statistics, if such percent

63 change is positive.

64 (3) The amount of assessed valuation exempt from taxation

65 for which every person who has the legal or equitable title to

66 real estate and maintains thereon the permanent residence of the

67 owner, or another person legally or naturally dependent upon the

68 owner, is eligible, and which applies solely to levies other

69 than school district levies, that is added to this constitution

70 after January 1, 2025, shall be adjusted annually on January 1

71 of each year for inflation using the percent change in the

72 Consumer Price Index for All Urban Consumers, U.S. City Average,

73 all items 1967=100, or successor reports for the preceding

74 calendar year as initially reported by the United States

75 Department of Labor, Bureau of Labor Statistics, if such percent

76 change is positive, beginning the year following the effective

77 date of such exemption.

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

79 individual or family unit or with respect to any residential

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

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

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

83 which the interest in the corporation bears to the assessed

84 value of the property.

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

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

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

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

89 amount established by general law.

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

91 municipalities, for the purpose of their respective tax levies

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

93 both of the following additional homestead tax exemptions:

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

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

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

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

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

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

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

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

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

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

104 maintained thereon the permanent residence of the owner for not

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

106 and whose household income does not exceed the income limitation

107 prescribed in paragraph (1).

109 The general law must allow counties and municipalities to grant

110 these additional exemptions, within the limits prescribed in

111 this subsection, by ordinance adopted in the manner prescribed

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

113 the income limitation prescribed in this subsection for changes

114 in the cost of living.

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

116 partially or totally permanently disabled shall receive a

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

118 homestead property the veteran owns and resides in if the

119 disability was combat related and the veteran was honorably

120 discharged upon separation from military service. The discount

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

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

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

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

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

126 letter from the United States Department of Veterans Affairs

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

128 disability and such evidence that reasonably identifies the

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

130 honorable discharge. If the property appraiser denies the

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

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

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

134 application requirement in subsequent years.

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

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

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

138 beneficial title to the homestead property and permanently

139 resides thereon, the discount carries over to the surviving

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

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

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

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

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

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

146 she has not remarried.

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

148 implementing legislation.

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

150 limitations specified therein, the Legislature may provide ad

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

152 ad valorem tax otherwise owed on homestead property to:

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

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

155 United States Armed Forces.

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

157 the line of duty.

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

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

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

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

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

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

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

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

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

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

169 a correctional officer, a firefighter, an emergency medical

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

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

172 required by employment as a first responder.

174 ARTICLE VIII

175 LOCAL GOVERNMENT

176 SECTION 7. Prohibition of reductions in local first

177 responder funding.—Beginning with the 2027-2028 local fiscal

178 year, the total funding provided by each local government for

179 services provided by law enforcement, firefighters, and other

180 first responders, as provided by general law, may not be less

181 than such jurisdiction's total budgeted amount for such services

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

183 whichever was higher, notwithstanding any reduction in ad

184 valorem revenue that may result from the amendment to Article

185 VII approved by voters on November 3, 2026.

187 ARTICLE XII

188 SCHEDULE

189 Increase to homestead property exemption from all ad

190 valorem taxes other than school levies; prohibition of first

191 responder funding reductions.—This section, the amendment to

192 Section 6 of Article VII increasing the exemption for homestead

193 property from ad valorem taxes other than school levies by

194 $200,000 if such property is subject to a comprehensive

195 multiperil insurance policy, and the creation of Section 7 of

196 Article VIII prohibiting local governments from reducing first

197 responder funding below a specified level shall take effect

198 January 1, 2027.

200 BE IT FURTHER RESOLVED that the following statement be

201 placed on the ballot:

202 CONSTITUTIONAL AMENDMENT

203 ARTICLE VII, SECTION 6

204 ARTICLE VIII, SECTION 7

205 ARTICLE XII

206 INCREASE TO HOMESTEAD EXEMPTION FROM NON-SCHOOL TAXES FOR

207 CERTAIN PROPERTIES; FIRST RESPONDER FUNDING REQUIREMENT.—

208 Proposing an amendment to the State Constitution, effective

209 January 1, 2027, to increase the exemption for homestead

210 property from all ad valorem taxation other than school district

211 levies by $200,000 for properties with comprehensive multiperil

212 property insurance and to prohibit local governments from

213 reducing first responder funding below the amount budgeted in

214 local fiscal year 2025-2026 or 2026-2027, whichever was greater.