S 2

Florida Senate - 2026  CS for SJR 2-F
By the Committee on Appropriations; and Senators Avila, Bernard,
and Mayfield
576-00027-26F  20262Fc1
1Senate Joint Resolution
2A joint resolution proposing amendments to Sections 4,
36, and 9 of Article VII and the creation of a new
4section in Article XII of the State Constitution to
5revise the limitation on annual assessment increases
6for specified real property, to increase the homestead
7exemption, to provide a limitation on the use of ad
8valorem taxes levied by counties and municipalities,
9and to provide an effective date.
10
11Be It Resolved by the Legislature of the State of Florida:
12
13That the following amendments to Sections 4, 6, and 9 of
14Article VII of the State Constitution and the creation of a new
15section in Article XII are agreed to and shall be submitted to
16the electors of this state for approval or rejection at the next
17general election or at an earlier special election specifically
18authorized by law for that purpose:
19ARTICLE VII
20FINANCE AND TAXATION
21SECTION 4. Taxation; assessments.—By general law
22regulations shall be prescribed which shall secure a just
23valuation of all property for ad valorem taxation, provided:
24(a) Agricultural land, land producing high water recharge
25to Florida’s aquifers, or land used exclusively for
26noncommercial recreational purposes may be classified by general
27law and assessed solely on the basis of character or use.
28(b) As provided by general law and subject to conditions,
29limitations, and reasonable definitions specified therein, land
30used for conservation purposes shall be classified by general
31law and assessed solely on the basis of character or use.
32(c) Pursuant to general law tangible personal property held
33for sale as stock in trade and livestock may be valued for
34taxation at a specified percentage of its value, may be
35classified for tax purposes, or may be exempted from taxation.
36(d) All persons entitled to a homestead exemption under
37Section 6 of this Article shall have their homestead assessed at
38just value as of January 1 of the year following the effective
39date of this amendment. This assessment shall change only as
40provided in this subsection.
41(1) Assessments subject to this subsection shall be changed
42annually on January 1st of each year; but those changes in
43assessments shall not exceed the lower of the following:
44a. Three percent (3%) of the assessment for the prior year.
45b. The percent change in the Consumer Price Index for all
46urban consumers, U.S. City Average, all items 1967=100, or
47successor reports for the preceding calendar year as initially
48reported by the United States Department of Labor, Bureau of
49Labor Statistics.
50(2) No assessment shall exceed just value.
51(3) After any change of ownership, as provided by general
52law, homestead property shall be assessed at just value as of
53January 1 of the following year, unless the provisions of
54paragraph (8) apply. Thereafter, the homestead shall be assessed
55as provided in this subsection.
56(4) New homestead property shall be assessed at just value
57as of January 1st of the year following the establishment of the
58homestead, unless the provisions of paragraph (8) apply. That
59assessment shall only change as provided in this subsection.
60(5) Changes, additions, reductions, or improvements to
61homestead property shall be assessed as provided for by general
62law; provided, however, after the adjustment for any change,
63addition, reduction, or improvement, the property shall be
64assessed as provided in this subsection.
65(6) In the event of a termination of homestead status, the
66property shall be assessed as provided by general law.
67(7) The provisions of this amendment are severable. If any
68of the provisions of this amendment shall be held
69unconstitutional by any court of competent jurisdiction, the
70decision of such court shall not affect or impair any remaining
71provisions of this amendment.
72(8)a. A person who establishes a new homestead as of
73January 1 and who has received a homestead exemption pursuant to
74Section 6 of this Article as of January 1 of any of the three
75years immediately preceding the establishment of the new
76homestead is entitled to have the new homestead assessed at less
77than just value. The assessed value of the newly established
78homestead shall be determined as follows:
791. If the just value of the new homestead is greater than
80or equal to the just value of the prior homestead as of January
811 of the year in which the prior homestead was abandoned, the
82assessed value of the new homestead shall be the just value of
83the new homestead minus an amount equal to the lesser of
84$500,000 or the difference between the just value and the
85assessed value of the prior homestead as of January 1 of the
86year in which the prior homestead was abandoned. Thereafter, the
87homestead shall be assessed as provided in this subsection.
882. If the just value of the new homestead is less than the
89just value of the prior homestead as of January 1 of the year in
90which the prior homestead was abandoned, the assessed value of
91the new homestead shall be equal to the just value of the new
92homestead divided by the just value of the prior homestead and
93multiplied by the assessed value of the prior homestead.
94However, if the difference between the just value of the new
95homestead and the assessed value of the new homestead calculated
96pursuant to this sub-subparagraph is greater than $500,000, the
97assessed value of the new homestead shall be increased so that
98the difference between the just value and the assessed value
99equals $500,000. Thereafter, the homestead shall be assessed as
100provided in this subsection.
101b. By general law and subject to conditions specified
102therein, the legislature shall provide for application of this
103paragraph to property owned by more than one person.
104(e) The legislature may, by general law, for assessment
105purposes and subject to the provisions of this subsection, allow
106counties and municipalities to authorize by ordinance that
107historic property may be assessed solely on the basis of
108character or use. Such character or use assessment shall apply
109only to the jurisdiction adopting the ordinance. The
110requirements for eligible properties must be specified by
111general law.
112(f) A county may, in the manner prescribed by general law,
113provide for a reduction in the assessed value of homestead
114property to the extent of any increase in the assessed value of
115that property which results from the construction or
116reconstruction of the property for the purpose of providing
117living quarters for one or more natural or adoptive grandparents
118or parents of the owner of the property or of the owner’s spouse
119if at least one of the grandparents or parents for whom the
120living quarters are provided is 62 years of age or older. Such a
121reduction may not exceed the lesser of the following:
122(1) The increase in assessed value resulting from
123construction or reconstruction of the property.
124(2) Twenty percent of the total assessed value of the
125property as improved.
126(g) For all levies other than school district levies,
127assessments of residential real property, as defined by general
128law, which contains nine units or fewer and which is not subject
129to the assessment limitations set forth in subsections (a)
130through (d) shall change only as provided in this subsection.
131(1) Assessments subject to this subsection shall be changed
132annually on the date of assessment provided by law; but those
133changes in assessments shall not exceed the following
134percentages [ten percent (10%)] of the assessment for the prior
135year:
136a.Before January 1, 2027, ten percent (10%).
137b.Beginning January 1, 2027, five percent (5%).
138(2) No assessment shall exceed just value.
139(3) After a change of ownership or control, as defined by
140general law, including any change of ownership of a legal entity
141that owns the property, such property shall be assessed at just
142value as of the next assessment date. Thereafter, such property
143shall be assessed as provided in this subsection.
144(4) Changes, additions, reductions, or improvements to such
145property shall be assessed as provided for by general law;
146however, after the adjustment for any change, addition,
147reduction, or improvement, the property shall be assessed as
148provided in this subsection.
149(h) For all levies other than school district levies,
150assessments of real property that is not subject to the
151assessment limitations set forth in subsections (a) through (d)
152and (g) shall change only as provided in this subsection.
153(1) Assessments subject to this subsection shall be changed
154annually on the date of assessment provided by law; but those
155changes in assessments shall not exceed the following
156percentages [ten percent (10%)] of the assessment for the prior
157year:
158a.Before January 1, 2027, ten percent (10%).
159b.Beginning January 1, 2027, five percent (5%).
160(2) No assessment shall exceed just value.
161(3) The legislature must provide that such property shall
162be assessed at just value as of the next assessment date after a
163qualifying improvement, as defined by general law, is made to
164such property. Thereafter, such property shall be assessed as
165provided in this subsection.
166(4) The legislature may provide that such property shall be
167assessed at just value as of the next assessment date after a
168change of ownership or control, as defined by general law,
169including any change of ownership of the legal entity that owns
170the property. Thereafter, such property shall be assessed as
171provided in this subsection.
172(5) Changes, additions, reductions, or improvements to such
173property shall be assessed as provided for by general law;
174however, after the adjustment for any change, addition,
175reduction, or improvement, the property shall be assessed as
176provided in this subsection.
177(i) The legislature, by general law and subject to
178conditions specified therein, may prohibit the consideration of
179the following in the determination of the assessed value of real
180property:
181(1) Any change or improvement to real property used for
182residential purposes made to improve the property’s resistance
183to wind damage.
184(2) The installation of a solar or renewable energy source
185device.
186(j)
187(1) The assessment of the following working waterfront
188properties shall be based upon the current use of the property:
189a. Land used predominantly for commercial fishing purposes.
190b. Land that is accessible to the public and used for
191vessel launches into waters that are navigable.
192c. Marinas and drystacks that are open to the public.
193d. Water-dependent marine manufacturing facilities,
194commercial fishing facilities, and marine vessel construction
195and repair facilities and their support activities.
196(2) The assessment benefit provided by this subsection is
197subject to conditions and limitations and reasonable definitions
198as specified by the legislature by general law.
199SECTION 6. Homestead exemptions.—
200(a)(1)a. Every person who has the legal or equitable title
201to real estate and maintains thereon the permanent residence of
202the owner, or another legally or naturally dependent upon the
203owner, shall be exempt from taxation thereon, except assessments
204for special benefits, as follows:
2051.[a.] For school district levies, up to the assessed
206valuation of twenty-five thousand dollars; and
2072.[b.] For all levies other than school district levies:[,]
208I.Beginning on January 1, 2027, up to the assessed
209valuation of one hundred and fifty thousand dollars.
210II.Beginning on January 1, 2028, up to the assessed
211valuation of two hundred and fifty thousand dollars.
212b.Every person who, on or after January 1, 2027, has the
213legal or equitable title to real estate and maintains thereon
214the permanent residence of the owner, or another legally or
215naturally dependent upon the owner, who had not maintained a
216permanent residence in this state as of December 31, 2026, shall
217be exempt from taxation thereon, except assessments for special
218benefits, as follows:
2191.For school district levies, up to the assessed valuation
220of twenty-five thousand dollars; and
2212.For all levies other than school district levies, up to
222the assessed valuation of fifty thousand dollars. Unless
223otherwise revised under sub-subparagraph (4)a.2., beginning with
224the fifth year of exemption under this subparagraph, such person
225shall be exempt up to the amount of assessed valuation provided
226by sub-sub-subparagraph a.2.II., as adjusted pursuant to
227subparagraph (2)a. The legislature shall, by general law,
228prescribe uniform procedures to administer this subparagraph.
229
230The exemptions provided by this paragraph apply only [greater]
231[than fifty thousand dollars and up to seventy-five thousand]
232[dollars][,] upon establishment of right thereto in the manner
233prescribed by law. The real estate may be held by legal or
234equitable title, by the entireties, jointly, in common, as a
235condominium, or indirectly by stock ownership or membership
236representing the owner’s or member’s proprietary interest in a
237corporation owning a fee or a leasehold initially in excess of
238ninety-eight years. The exemptions [exemption] shall not apply
239with respect to any assessment roll until such roll is first
240determined to be in compliance with the provisions of section 4
241by a state agency designated by general law. These exemptions
242are [This exemption is] repealed on the effective date of any
243amendment to this Article which provides for the assessment of
244homestead property at less than just value.
245(2)a. The [twenty-five thousand dollar] amount of assessed
246valuation exempt from taxation provided in sub-sub-subparagraph
247(1)a.2.II. [subparagraph (a)(1)b.] shall be adjusted annually for
248inflation beginning on January 1, 2029, and [of] each year
249thereafter, [for inflation] using the percent change in the
250Consumer Price Index for All Urban Consumers, U.S. City Average,
251all items 1967=100, or successor reports for the preceding
252calendar year as initially reported by the United States
253Department of Labor, Bureau of Labor Statistics, if such percent
254change is positive.
255b.The amount of assessed valuation exempt from taxation
256provided in sub-subparagraph (1)b.2. shall be adjusted annually
257for inflation beginning on January 1, 2028, and each year
258thereafter, using the percent change in the Consumer Price Index
259for All Urban Consumers, U.S. City Average, all items 1967=100,
260or successor reports for the preceding calendar year as
261initially reported by the United States Department of Labor,
262Bureau of Labor Statistics, if such percent change is positive.
263(3) Except for the exemptions provided in sub-subparagraphs
264(1)a.2. and b.2. and paragraph (4), the amount of assessed
265valuation exempt from taxation for which every person who has
266the legal or equitable title to real estate and maintains
267thereon the permanent residence of the owner, or another person
268legally or naturally dependent upon the owner, is eligible, and
269which applies solely to levies other than school district
270levies, that is added to this constitution after January 1,
2712025, shall be adjusted annually on January 1 of each year for
272inflation using the percent change in the Consumer Price Index
273for All Urban Consumers, U.S. City Average, all items 1967=100,
274or successor reports for the preceding calendar year as
275initially reported by the United States Department of Labor,
276Bureau of Labor Statistics, if such percent change is positive,
277beginning the year following the effective date of such
278exemption.
279(4)a.1.The legislature shall, by general law, prescribe a
280uniform procedure for counties and municipalities, for their
281respective levies, to increase the amount of assessed valuation
282exempt from taxation under paragraph (1), up to all remaining
283assessed valuation.
2842. Beginning on or after January 1, 2030, a county or
285municipality, by two-thirds vote of the membership of the
286governing body, may determine that a reduction of the five-year
287requirement provided under sub-subparagraph (1)b.2. is warranted
288for a critical local need.
289b.1.A special district may, upon approval by referendum by
290the electors of the district, increase the amount of assessed
291valuation exempt from taxation under sub-subparagraphs (1)a.2.
292and b.2., for itsrespective levy, up to all remaining assessed
293valuation. By general law, the legislature shall provide the
294manner in which a referendum may be called; the frequency with
295which such referendum may be held, which may not be more than
296once in a 12-month period; a ballot statement and question of
297such referendum; and other requirements for the referendum not
298inconsistent with this paragraph. The approved exemption
299increase shall take effect on and first apply beginning on the
300January 1 immediately succeeding approval by referendum.
3012.A special district may adjust the amount of assessed
302valuation exempt from taxation as approved under sub
303subparagraph 1. annually on January 1 of each year for inflation
304using the percent change in the Consumer Price Index for All
305Urban Consumers, U.S. City Average, all items 1967=100, or
306successor reports for the preceding calendar year as initially
307reported by the United States Department of Labor, Bureau of
308Labor Statistics, if such percent change is positive.
309(b) Not more than one exemption shall be allowed any
310individual or family unit or with respect to any residential
311unit. No exemption shall exceed the value of the real estate
312assessable to the owner or, in case of ownership through stock
313or membership in a corporation, the value of the proportion
314which the interest in the corporation bears to the assessed
315value of the property.
316(c) By general law and subject to conditions specified
317therein, the Legislature may provide to renters, who are
318permanent residents, ad valorem tax relief on all ad valorem tax
319levies. Such ad valorem tax relief shall be in the form and
320amount established by general law.
321(d) The legislature may, by general law, allow counties or
322municipalities, for the purpose of their respective tax levies
323and subject to the provisions of general law, to grant either or
324both of the following additional homestead tax exemptions:
325(1) An exemption not exceeding fifty thousand dollars to a
326person who has the legal or equitable title to real estate and
327maintains thereon the permanent residence of the owner, who has
328attained age sixty-five, and whose household income, as defined
329by general law, does not exceed twenty thousand dollars; or
330(2) An exemption equal to the assessed value of the
331property to a person who has the legal or equitable title to
332real estate with a just value less than two hundred and fifty
333thousand dollars, as determined in the first tax year that the
334owner applies and is eligible for the exemption, and who has
335maintained thereon the permanent residence of the owner for not
336less than twenty-five years, who has attained age sixty-five,
337and whose household income does not exceed the income limitation
338prescribed in paragraph (1).
339
340The general law must allow counties and municipalities to grant
341these additional exemptions, within the limits prescribed in
342this subsection, by ordinance adopted in the manner prescribed
343by general law, and must provide for the periodic adjustment of
344the income limitation prescribed in this subsection for changes
345in the cost of living.
346(e)
347(1) Each veteran who is age 65 or older who is partially or
348totally permanently disabled shall receive a discount from the
349amount of the ad valorem tax otherwise owed on homestead
350property the veteran owns and resides in if the disability was
351combat related and the veteran was honorably discharged upon
352separation from military service. The discount shall be in a
353percentage equal to the percentage of the veteran’s permanent,
354service-connected disability as determined by the United States
355Department of Veterans Affairs. To qualify for the discount
356granted by this paragraph, an applicant must submit to the
357county property appraiser, by March 1, an official letter from
358the United States Department of Veterans Affairs stating the
359percentage of the veteran’s service-connected disability and
360such evidence that reasonably identifies the disability as
361combat related and a copy of the veteran’s honorable discharge.
362If the property appraiser denies the request for a discount, the
363appraiser must notify the applicant in writing of the reasons
364for the denial, and the veteran may reapply. The Legislature
365may, by general law, waive the annual application requirement in
366subsequent years.
367(2) If a veteran who receives the discount described in
368paragraph (1) predeceases his or her spouse, and if, upon the
369death of the veteran, the surviving spouse holds the legal or
370beneficial title to the homestead property and permanently
371resides thereon, the discount carries over to the surviving
372spouse until he or she remarries or sells or otherwise disposes
373of the homestead property. If the surviving spouse sells or
374otherwise disposes of the property, a discount not to exceed the
375dollar amount granted from the most recent ad valorem tax roll
376may be transferred to the surviving spouse’s new homestead
377property, if used as his or her permanent residence and he or
378she has not remarried.
379(3) This subsection is self-executing and does not require
380implementing legislation.
381(f) By general law and subject to conditions and
382limitations specified therein, the Legislature may provide ad
383valorem tax relief equal to the total amount or a portion of the
384ad valorem tax otherwise owed on homestead property to:
385(1) The surviving spouse of a veteran who died from
386service-connected causes while on active duty as a member of the
387United States Armed Forces.
388(2) The surviving spouse of a first responder who died in
389the line of duty.
390(3) A first responder who is totally and permanently
391disabled as a result of an injury or injuries sustained in the
392line of duty. Causal connection between a disability and service
393in the line of duty shall not be presumed but must be determined
394as provided by general law. For purposes of this paragraph, the
395term “disability” does not include a chronic condition or
396chronic disease, unless the injury sustained in the line of duty
397was the sole cause of the chronic condition or chronic disease.
398
399As used in this subsection and as further defined by general
400law, the term “first responder” means a law enforcement officer,
401a correctional officer, a firefighter, an emergency medical
402technician, or a paramedic, and the term “in the line of duty”
403means arising out of and in the actual performance of duty
404required by employment as a first responder.
405SECTION 9. Local taxes.—
406(a)(1) Counties, school districts, and municipalities
407shall, and special districts may, be authorized by law to levy
408ad valorem taxes and may be authorized by general law to levy
409other taxes, for their respective purposes, except ad valorem
410taxes on intangible personal property and taxes prohibited by
411this constitution.
412(2)Ad valorem taxes levied by counties andmunicipalities
413shall be used only to:
414a.Provide for public safety, including law enforcement,
415fire service, and emergency medical service;
416b.Provide funding for education and public schools;
417c.Finance or refinance infrastructure, including
418expenditures on road and bridge construction and maintenance and
419stormwater control;
420d.Finance or refinance natural resource projects,
421including flood control measures;
422e.Issue local bonds for uses consistent with this
423paragraph and to make debt service payments for existing
424obligations;
425f.Meet obligations for retirement benefits of local
426government employees; or
427g.Fund the operations and administration of county
428officers and commissioners established under Article VIII and
429municipalities, and the expenditures approved by such county
430officers or county or municipal governing bodies, except those
431expenditures prohibited by general law.
432(b) Ad valorem taxes, exclusive of taxes levied for the
433payment of bonds and taxes levied for periods not longer than
434two years when authorized by vote of the electors who are the
435owners of freeholds therein not wholly exempt from taxation,
436shall not be levied in excess of the following millages upon the
437assessed value of real estate and tangible personal property:
438for all county purposes, ten mills; for all municipal purposes,
439ten mills; for all school purposes, ten mills; for water
440management purposes for the northwest portion of the state lying
441west of the line between ranges two and three east, 0.05 mill;
442for water management purposes for the remaining portions of the
443state, 1.0 mill; and for all other special districts a millage
444authorized by law approved by vote of the electors who are
445owners of freeholds therein not wholly exempt from taxation. A
446county furnishing municipal services may, to the extent
447authorized by law, levy additional taxes within the limits fixed
448for municipal purposes.
449ARTICLE XII
450SCHEDULE
451Limitation on the assessment of real property, homestead
452property exemptions, and local government revenue.—This section
453and the amendments to Sections 4 and 6 of Article VII,relating
454to a limitation on the assessed value of real property, an
455increase to the homestead property tax exemption, and the
456creation of a new homestead exemption beginning January 1, 2027,
457and the amendment to Section 9 of Article VII,relating to the
458uses of certain revenues by counties andmunicipalities,shall
459take effect January 1, 2027.
460BE IT FURTHER RESOLVED that the following statement be
461placed on the ballot:
462CONSTITUTIONAL AMENDMENT
463ARTICLE VII, SECTIONS 4, 6, AND 9
464ARTICLE XII
465SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES.—This
466amendment benefits Florida taxpayers by:
467
468Exempting homestead properties from taxation. Exempts the
469first $250,000 of a homestead’s value from taxation for all
470levies other than school district levies and requires, through
471general law, a schedule for full elimination.
472
473Ensuring funding for core services. Requires local
474governments to use remaining property taxes solely for core
475public needs, including public safety, education and schools,
476infrastructure, and natural resources.
477
478Protecting small businesses. Limits future property tax
479assessments on businesses.
480
481Ensuring fairness for Florida residents. Requires any
482person who establishes Florida residency after January 1, 2027,
483to maintain Florida residency for five years prior to receiving
484the increased homestead exemption.
485
486If approved, the amendment would take effect on January 1,
4872027.