HJR 211 full text · Session Watch

1 House Joint Resolution

2 A joint resolution proposing an amendment to Section 4

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 the maximum

6 value of the accrued Save-Our-Homes benefit which may

7 be transferred to a new homestead for all levies other

8 than school district levies, prohibit counties and

9 municipalities from reducing total funding for law

10 enforcement, and provide an effective date.

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

14 That the following amendment to Section 4 of Article VII,

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

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

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

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

19 earlier special election specifically authorized by law for that

20 purpose:

21 ARTICLE VII

22 FINANCE AND TAXATION

23 SECTION 4. Taxation; assessments.—By general law

24 regulations shall be prescribed which shall secure a just

25 valuation of all property for ad valorem taxation, provided:

26 (a) Agricultural land, land producing high water recharge

27 to Florida's aquifers, or land used exclusively for

28 noncommercial recreational purposes may be classified by general

29 law and assessed solely on the basis of character or use.

30 (b) As provided by general law and subject to conditions,

31 limitations, and reasonable definitions specified therein, land

32 used for conservation purposes shall be classified by general

33 law and assessed solely on the basis of character or use.

34 (c) Pursuant to general law tangible personal property

35 held for sale as stock in trade and livestock may be valued for

36 taxation at a specified percentage of its value, may be

37 classified for tax purposes, or may be exempted from taxation.

38 (d) All persons entitled to a homestead exemption under

39 Section 6 of this Article shall have their homestead assessed at

40 just value as of January 1 of the year following the effective

41 date of this amendment. This assessment shall change only as

42 provided in this subsection.

43 (1) Assessments subject to this subsection shall be

44 changed annually on January 1st of each year; but those changes

45 in assessments shall not exceed the lower of the following:

46 a. Three percent (3%) of the assessment for the prior

47 year.

48 b. The percent change in the Consumer Price Index for all

49 urban consumers, U.S. City Average, all items 1967=100, or

50 successor reports for the preceding calendar year as initially

51 reported by the United States Department of Labor, Bureau of

52 Labor Statistics.

53 (2) No assessment shall exceed just value.

54 (3) After any change of ownership, as provided by general

55 law, homestead property shall be assessed at just value as of

56 January 1 of the following year, unless the provisions of

57 paragraph (8) apply. Thereafter, the homestead shall be assessed

58 as provided in this subsection.

59 (4) New homestead property shall be assessed at just value

60 as of January 1st of the year following the establishment of the

61 homestead, unless the provisions of paragraph (8) apply. That

62 assessment shall only change as provided in this subsection.

63 (5) Changes, additions, reductions, or improvements to

64 homestead property shall be assessed as provided for by general

65 law; provided, however, after the adjustment for any change,

66 addition, reduction, or improvement, the property shall be

67 assessed as provided in this subsection.

68 (6) In the event of a termination of homestead status, the

69 property shall be assessed as provided by general law.

70 (7) The provisions of this amendment are severable. If any

71 of the provisions of this amendment shall be held

72 unconstitutional by any court of competent jurisdiction, the

73 decision of such court shall not affect or impair any remaining

74 provisions of this amendment.

75 (8)a. A person who establishes a new homestead as of

76 January 1 and who has received a homestead exemption pursuant to

77 Section 6 of this Article as of January 1 of any of the three

78 years immediately preceding the establishment of the new

79 homestead is entitled to have the new homestead assessed at less

80 than just value. The assessed value of the newly established

81 homestead shall be determined as follows:

82 1. For all levies other than school district levies, the

83 assessed value of the new homestead shall be the just value of

84 the new homestead minus an amount equal to the difference

85 between the just value and the assessed value of the prior

86 homestead as of January 1 of the year in which the prior

87 homestead was abandoned. Thereafter, the homestead shall be

88 assessed as provided in this subsection.

89 2. For school district levies:

90 (A)1. If the just value of the new homestead is greater

91 than or equal to the just value of the prior homestead as of

92 January 1 of the year in which the prior homestead was

93 abandoned, the assessed value of the new homestead shall be the

94 just value of the new homestead minus an amount equal to the

95 lesser of $500,000 or the difference between the just value and

96 the assessed value of the prior homestead as of January 1 of the

97 year in which the prior homestead was abandoned. Thereafter, the

98 homestead shall be assessed as provided in this subsection.

99 (B)2. If the just value of the new homestead is less than

100 the just value of the prior homestead as of January 1 of the

101 year in which the prior homestead was abandoned, the assessed

102 value of the new homestead shall be equal to the just value of

103 the new homestead divided by the just value of the prior

104 homestead and multiplied by the assessed value of the prior

105 homestead. However, if the difference between the just value of

106 the new homestead and the assessed value of the new homestead

107 calculated pursuant to this sub-sub-subparagraph ~~sub-~~

108 ~~subparagraph~~ is greater than $500,000, the assessed value of the

109 new homestead shall be increased so that the difference between

110 the just value and the assessed value equals $500,000.

111 Thereafter, the homestead shall be assessed as provided in this

112 subsection.

113 b. By general law and subject to conditions specified

114 therein, the legislature shall provide for application of this

115 paragraph to property owned by more than one person.

116 (e) The legislature may, by general law, for assessment

117 purposes and subject to the provisions of this subsection, allow

118 counties and municipalities to authorize by ordinance that

119 historic property may be assessed solely on the basis of

120 character or use. Such character or use assessment shall apply

121 only to the jurisdiction adopting the ordinance. The

122 requirements for eligible properties must be specified by

123 general law.

124 (f) A county may, in the manner prescribed by general law,

125 provide for a reduction in the assessed value of homestead

126 property to the extent of any increase in the assessed value of

127 that property which results from the construction or

128 reconstruction of the property for the purpose of providing

129 living quarters for one or more natural or adoptive grandparents

130 or parents of the owner of the property or of the owner's spouse

131 if at least one of the grandparents or parents for whom the

132 living quarters are provided is 62 years of age or older. Such a

133 reduction may not exceed the lesser of the following:

134 (1) The increase in assessed value resulting from

135 construction or reconstruction of the property.

136 (2) Twenty percent of the total assessed value of the

137 property as improved.

138 (g) For all levies other than school district levies,

139 assessments of residential real property, as defined by general

140 law, which contains nine units or fewer and which is not subject

141 to the assessment limitations set forth in subsections (a)

142 through (d) shall change only as provided in this subsection.

143 (1) Assessments subject to this subsection shall be

144 changed annually on the date of assessment provided by law; but

145 those changes in assessments shall not exceed ten percent (10%)

146 of the assessment for the prior year.

147 (2) No assessment shall exceed just value.

148 (3) After a change of ownership or control, as defined by

149 general law, including any change of ownership of a legal entity

150 that owns the property, such property shall be assessed at just

151 value as of the next assessment date. Thereafter, such property

152 shall be assessed as provided in this subsection.

153 (4) Changes, additions, reductions, or improvements to

154 such property shall be assessed as provided for by general law;

155 however, after the adjustment for any change, addition,

156 reduction, or improvement, the property shall be assessed as

157 provided in this subsection.

158 (h) For all levies other than school district levies,

159 assessments of real property that is not subject to the

160 assessment limitations set forth in subsections (a) through (d)

161 and (g) shall change only as provided in this subsection.

162 (1) Assessments subject to this subsection shall be

163 changed annually on the date of assessment provided by law; but

164 those changes in assessments shall not exceed ten percent (10%)

165 of the assessment for the prior year.

166 (2) No assessment shall exceed just value.

167 (3) The legislature must provide that such property shall

168 be assessed at just value as of the next assessment date after a

169 qualifying improvement, as defined by general law, is made to

170 such property. Thereafter, such property shall be assessed as

171 provided in this subsection.

172 (4) The legislature may provide that such property shall

173 be assessed at just value as of the next assessment date after a

174 change of ownership or control, as defined by general law,

175 including any change of ownership of the legal entity that owns

176 the property. Thereafter, such property shall be assessed as

177 provided in this subsection.

178 (5) Changes, additions, reductions, or improvements to

179 such property shall be assessed as provided for by general law;

180 however, after the adjustment for any change, addition,

181 reduction, or improvement, the property shall be assessed as

182 provided in this subsection.

183 (i) The legislature, by general law and subject to

184 conditions specified therein, may prohibit the consideration of

185 the following in the determination of the assessed value of real

186 property:

187 (1) Any change or improvement to real property used for

188 residential purposes made to improve the property's resistance

189 to wind damage.

190 (2) The installation of a solar or renewable energy source

191 device.

192 (j)(1) The assessment of the following working waterfront

193 properties shall be based upon the current use of the property:

194 a. Land used predominantly for commercial fishing

195 purposes.

196 b. Land that is accessible to the public and used for

197 vessel launches into waters that are navigable.

198 c. Marinas and drystacks that are open to the public.

199 d. Water-dependent marine manufacturing facilities,

200 commercial fishing facilities, and marine vessel construction

201 and repair facilities and their support activities.

202 (2) The assessment benefit provided by this subsection is

203 subject to conditions and limitations and reasonable definitions

204 as specified by the legislature by general law.

206 ARTICLE VIII

207 LOCAL GOVERNMENT

208 SECTION 7. Prohibition of reductions in local law

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

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

211 for law enforcement services may not be less than such

212 jurisdiction's total budgeted amount for law enforcement

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

214 whichever was higher, notwithstanding any reduction in ad

215 valorem revenue that may result from the amendment to Article

216 VII approved by voters on November 3, 2026.

218 ARTICLE XII

219 SCHEDULE

220 Transfer of the accrued benefit on homestead property

221 assessments; prohibition of law enforcement funding reductions.—

222 This section, the amendment to Section 4 of Article VII allowing

223 the full value of the accrued benefit from special limitations

224 on homestead property tax assessments to be transferred to a new

225 homestead for levies other than school district levies, and the

226 creation of Section 7 of Article VIII prohibiting counties and

227 municipalities from reducing law enforcement funding below a

228 specified level shall take effect January 1, 2027.

230 BE IT FURTHER RESOLVED that the following statement be

231 placed on the ballot:

232 CONSTITUTIONAL AMENDMENT

233 ARTICLE VII, SECTION 4

234 ARTICLE VIII, SECTION 7

235 ARTICLE XII

236 FULL TRANSFERABILITY OF ACCRUED HOMESTEAD TAX BENEFIT; LAW

237 ENFORCEMENT FUNDING REQUIREMENT.—Proposing an amendment to the

238 State Constitution, effective January 1, 2027, to allow the full

239 value of accrued Save-Our-Homes benefits to be transferred to a

240 new homestead for levies other than school district levies and

241 to prohibit counties and municipalities from reducing law

242 enforcement funding below the amount budgeted in local fiscal

243 year 2025-2026 or 2026-2027, whichever was greater.