SESSION WATCH
Died HOUSE · SESSION 2026

No. HJR 67

Reduction of Annual Assessment Increases for Homestead Property
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SPONSOR
Holcomb
FILED BY
Jeff Holcomb — District 53, Republican [search donations]
PROVIDED SUMMARY

Reduction of Annual Assessment Increases for Homestead Property; Proposes State Constitutional amendment reducing maximum amount that homestead property’s assessed value may increase annually.

Full bill text →

Plain English Summary

AI-GENERATED
Cuts the annual cap on homestead assessment increases to 1.5%.

Florida's constitution already limits how much a homestead's taxable assessed value can increase each year, to the lower of 3 percent or the change in inflation. This joint resolution would cut that percentage to 1.5, leaving the inflation alternative untouched.

This is a proposed constitutional amendment, not a self-executing law change. It directs that a ballot statement be placed before voters, who must approve it before the lower cap can take effect.

If voters approve it, a new schedule provision fixes January 1, 2027 as the date the reduced cap and this section begin to apply to homestead assessments.

KEY PROVISIONS
§ 1 Cuts the homestead assessment cap from 3% to 1.5% majors. Fla. Const. Art. VII, s. 4

AIThe constitution now caps yearly growth in a homestead's taxable assessed value at the lower of 3% or the change in the Consumer Price Index. This amendment lowers that percentage to 1.5%, leaving the CPI alternative untouched.

“One and one-half percent (1.5%) of the assessment for the prior year”
§ 2 Ties the lower cap's start to January 1, 2027 moderates. Fla. Const. Art. XII

AIThe amendment adds a schedule provision stating that this section, and the reduction to the homestead assessment cap, take effect on January 1, 2027, rather than immediately upon voter approval.

“reduces the maximum amount that a homestead property's assessed value may increase annually” bill text, line 197 →
§ 3 Sends the cap reduction to voters as a ballot measure moderate

AIBecause this is a joint resolution proposing a constitutional amendment, it does not change the law on its own. The text directs that a ballot statement be placed before voters, who must approve it for the lower cap to apply.

“that the following statement be placed on the ballot” bill text, line 201 →
TIMELINE
10/31/2025
Withdrawn prior to introduction
10/7/2025
Now in Select Committee on Property Taxes
10/7/2025
Referred to Ways & Means Committee
10/7/2025
Referred to State Affairs Committee
10/7/2025
Referred to Select Committee on Property Taxes
9/30/2025
Filed