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1House 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
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26    noncommercial recreational purposes may be classified by general
27    law and assessed solely on the basis of character or use.
28(b)      As provided by general law and subject to conditions,
29    limitations, and reasonable definitions specified therein, land
30    used for conservation purposes shall be classified by general
31    law and assessed solely on the basis of character or use.
32(c)      Pursuant to general law tangible personal property
33    held for sale as stock in trade and livestock may be valued for
34    taxation at a specified percentage of its value, may be
35    classified for tax purposes, or may be exempted from taxation.
36(d)      All persons entitled to a homestead exemption under
37    Section 6 of this Article shall have their homestead assessed at
38    just value as of January 1 of the year following the effective
39    date of this amendment. This assessment shall change only as
40    provided in this subsection.
41(1)      Assessments subject to this subsection shall be
42    changed annually on January 1st of each year; but those changes
43    in assessments shall not exceed the lower of the following:
44a.      Three percent (3%) of the assessment for the prior
45    year.
46b.      The percent change in the Consumer Price Index for all
47    urban consumers, U.S. City Average, all items 1967=100, or
48    successor reports for the preceding calendar year as initially
49    reported by the United States Department of Labor, Bureau of
50    Labor Statistics.
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51(2)     No assessment shall exceed just value.
52(3)     After any change of ownership, as provided by general
53    law, homestead property shall be assessed at just value as of
54    January 1 of the following year, unless the provisions of
55    paragraph (8) apply. Thereafter, the homestead shall be assessed
56    as provided in this subsection.
57(4)     New homestead property shall be assessed at just value
58    as of January 1st of the year following the establishment of the
59    homestead, unless the provisions of paragraph (8) apply. That
60    assessment shall only change as provided in this subsection.
61(5)     Changes, additions, reductions, or improvements to
62    homestead property shall be assessed as provided for by general
63    law; provided, however, after the adjustment for any change,
64    addition, reduction, or improvement, the property shall be
65    assessed as provided in this subsection.
66(6)     In the event of a termination of homestead status, the
67    property shall be assessed as provided by general law.
68(7)     The provisions of this amendment are severable. If any
69    of the provisions of this amendment shall be held
70    unconstitutional by any court of competent jurisdiction, the
71    decision of such court shall not affect or impair any remaining
72    provisions of this amendment.
73(8)a.       A person who establishes a new homestead as of
74    January 1 and who has received a homestead exemption pursuant to
75    Section 6 of this Article as of January 1 of any of the three
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76     years immediately preceding the establishment of the new
77     homestead is entitled to have the new homestead assessed at less
78     than just value. The assessed value of the newly established
79     homestead shall be determined as follows:
801.      If the just value of the new homestead is greater than
81     or equal to the just value of the prior homestead as of January
82     1 of the year in which the prior homestead was abandoned, the
83     assessed value of the new homestead shall be the just value of
84     the new homestead minus an amount equal to the lesser of
85     $500,000 or the difference between the just value and the
86     assessed value of the prior homestead as of January 1 of the
87     year in which the prior homestead was abandoned. Thereafter, the
88     homestead shall be assessed as provided in this subsection.
892.      If the just value of the new homestead is less than the
90     just value of the prior homestead as of January 1 of the year in
91     which the prior homestead was abandoned, the assessed value of
92     the new homestead shall be equal to the just value of the new
93     homestead divided by the just value of the prior homestead and
94     multiplied by the assessed value of the prior homestead.
95     However, if the difference between the just value of the new
96     homestead and the assessed value of the new homestead calculated
97     pursuant to this sub-subparagraph is greater than $500,000, the
98     assessed value of the new homestead shall be increased so that
99     the difference between the just value and the assessed value
100    equals $500,000. Thereafter, the homestead shall be assessed as
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101    provided in this subsection.
102b.      By general law and subject to conditions specified
103    therein, the legislature shall provide for application of this
104    paragraph to property owned by more than one person.
105(e)     The legislature may, by general law, for assessment
106    purposes and subject to the provisions of this subsection, allow
107    counties and municipalities to authorize by ordinance that
108    historic property may be assessed solely on the basis of
109    character or use. Such character or use assessment shall apply
110    only to the jurisdiction adopting the ordinance. The
111    requirements for eligible properties must be specified by
112    general law.
113(f)     A county may, in the manner prescribed by general law,
114    provide for a reduction in the assessed value of homestead
115    property to the extent of any increase in the assessed value of
116    that property which results from the construction or
117    reconstruction of the property for the purpose of providing
118    living quarters for one or more natural or adoptive grandparents
119    or parents of the owner of the property or of the owner's spouse
120    if at least one of the grandparents or parents for whom the
121    living quarters are provided is 62 years of age or older. Such a
122    reduction may not exceed the lesser of the following:
123(1)     The increase in assessed value resulting from
124    construction or reconstruction of the property.
125(2)     Twenty percent of the total assessed value of the
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126    property as improved.
127(g)      For all levies other than school district levies,
128    assessments of residential real property, as defined by general
129    law, which contains nine units or fewer and which is not subject
130    to the assessment limitations set forth in subsections (a)
131    through (d) shall change only as provided in this subsection.
132(1)      Assessments subject to this subsection shall be
133    changed annually on the date of assessment provided by law; but
134    those changes in assessments shall not exceed the following
135    percentages ten percent (10%) of the assessment for the prior
136    year:
137a.      Before January 1, 2027, ten percent (10%).
138b.      Beginning January 1, 2027, five percent (5%).
139(2)      No assessment shall exceed just value.
140(3)      After a change of ownership or control, as defined by
141    general law, including any change of ownership of a legal entity
142    that owns the property, such property shall be assessed at just
143    value as of the next assessment date. Thereafter, such property
144    shall be assessed as provided in this subsection.
145(4)      Changes, additions, reductions, or improvements to
146    such property shall be assessed as provided for by general law;
147    however, after the adjustment for any change, addition,
148    reduction, or improvement, the property shall be assessed as
149    provided in this subsection.
150(h)      For all levies other than school district levies,
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151    assessments of real property that is not subject to the
152    assessment limitations set forth in subsections (a) through (d)
153    and (g) shall change only as provided in this subsection.
154(1)      Assessments subject to this subsection shall be
155    changed annually on the date of assessment provided by law; but
156    those changes in assessments shall not exceed the following
157    percentages ten percent (10%) of the assessment for the prior
158    year:
159a.      Before January 1, 2027, ten percent (10%).
160b.      Beginning January 1, 2027, five percent (5%).
161(2)      No assessment shall exceed just value.
162(3)      The legislature must provide that such property shall
163    be assessed at just value as of the next assessment date after a
164    qualifying improvement, as defined by general law, is made to
165    such property. Thereafter, such property shall be assessed as
166    provided in this subsection.
167(4)      The legislature may provide that such property shall
168    be assessed at just value as of the next assessment date after a
169    change of ownership or control, as defined by general law,
170    including any change of ownership of the legal entity that owns
171    the property. Thereafter, such property shall be assessed as
172    provided in this subsection.
173(5)      Changes, additions, reductions, or improvements to
174    such property shall be assessed as provided for by general law;
175    however, after the adjustment for any change, addition,
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176    reduction, or improvement, the property shall be assessed as
177    provided in this subsection.
178(i)      The legislature, by general law and subject to
179    conditions specified therein, may prohibit the consideration of
180    the following in the determination of the assessed value of real
181    property:
182(1)      Any change or improvement to real property used for
183    residential purposes made to improve the property's resistance
184    to wind damage.
185(2)      The installation of a solar or renewable energy source
186    device.
187(j)
188(1)      The assessment of the following working waterfront
189    properties shall be based upon the current use of the property:
190a.      Land used predominantly for commercial fishing
191    purposes.
192b.      Land that is accessible to the public and used for
193    vessel launches into waters that are navigable.
194c.      Marinas and drystacks that are open to the public.
195d.      Water-dependent marine manufacturing facilities,
196    commercial fishing facilities, and marine vessel construction
197    and repair facilities and their support activities.
198(2)      The assessment benefit provided by this subsection is
199    subject to conditions and limitations and reasonable definitions
200    as specified by the legislature by general law.
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201SECTION 6.  Homestead exemptions.—
202(a)(1)a.  Every person who has the legal or equitable title
203    to real estate and maintains thereon the permanent residence of
204    the owner, or another legally or naturally dependent upon the
205    owner, shall be exempt from taxation thereon, except assessments
206    for special benefits, as follows:
2071.a.        For school district levies, up to the assessed
208    valuation of twenty-five thousand dollars; and
2092.b.        For all levies other than school district levies,
210I.      Beginning on January 1, 2027, up to the assessed
211    valuation of one hundred and fifty thousand dollars.
212II.      Beginning on January 1, 2028, up to the assessed
213    valuation of two hundred and fifty thousand dollars.
214b.      Every person who, on or after January 1, 2027, has the
215    legal or equitable title to real estate and maintains thereon
216    the permanent residence of the owner, or another legally or
217    naturally dependent upon the owner, who had not maintained a
218    permanent residence in this state as of December 31, 2026, shall
219    be exempt from taxation thereon, except assessments for special
220    benefits, as follows:
2211.      For school district levies, up to the assessed
222    valuation of twenty-five thousand dollars; and
2232.      For all levies other than school district levies, up to
224    the assessed valuation of fifty thousand dollars. Unless
225    otherwise revised under sub-subparagraph (4)a.2., beginning with
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226    the fifth year of exemption under this subparagraph, such person
227    shall be exempt up to the amount of assessed valuation provided
228    by sub-sub-subparagraph a.2.II., as adjusted pursuant to
229    subparagraph (2)a. The legislature shall, by general law,
230    prescribe uniform procedures to administer this subparagraph.
231
232    The exemptions provided by this paragraph apply only greater
233    than fifty thousand dollars and up to seventy-five thousand
234    dollars, upon establishment of right thereto in the manner
235    prescribed by law. The real estate may be held by legal or
236    equitable title, by the entireties, jointly, in common, as a
237    condominium, or indirectly by stock ownership or membership
238    representing the owner's or member's proprietary interest in a
239    corporation owning a fee or a leasehold initially in excess of
240    ninety-eight years. The exemptions exemption shall not apply
241    with respect to any assessment roll until such roll is first
242    determined to be in compliance with the provisions of section 4
243    by a state agency designated by general law. These exemptions
244    are This exemption is repealed on the effective date of any
245    amendment to this Article which provides for the assessment of
246    homestead property at less than just value.
247(2)a.       The twenty-five thousand dollar amount of assessed
248    valuation exempt from taxation provided in sub-sub-subparagraph
249    (1)a.2.II. subparagraph (a)(1)b. shall be adjusted annually for
250    inflation beginning on January 1, 2029, and of each year
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251    thereafter, for inflation using the percent change in the
252    Consumer Price Index for All Urban Consumers, U.S. City Average,
253    all items 1967=100, or successor reports for the preceding
254    calendar year as initially reported by the United States
255    Department of Labor, Bureau of Labor Statistics, if such percent
256    change is positive.
257b.      The amount of assessed valuation exempt from taxation
258    provided in sub-subparagraph (1)b.2. shall be adjusted annually
259    for inflation beginning on January 1, 2028, and each year
260    thereafter, using the percent change in the Consumer Price Index
261    for All Urban Consumers, U.S. City Average, all items 1967=100,
262    or successor reports for the preceding calendar year as
263    initially reported by the United States Department of Labor,
264    Bureau of Labor Statistics, if such percent change is positive.
265(3)     Except for the exemptions provided in sub-
266    subparagraphs (1)a.2. and b.2. and paragraph (4), the amount of
267    assessed valuation exempt from taxation for which every person
268    who has the legal or equitable title to real estate and
269    maintains thereon the permanent residence of the owner, or
270    another person legally or naturally dependent upon the owner, is
271    eligible, and which applies solely to levies other than school
272    district levies, that is added to this constitution after
273    January 1, 2025, shall be adjusted annually on January 1 of each
274    year for inflation using the percent change in the Consumer
275    Price Index for All Urban Consumers, U.S. City Average, all
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276    items 1967=100, or successor reports for the preceding calendar
277    year as initially reported by the United States Department of
278    Labor, Bureau of Labor Statistics, if such percent change is
279    positive, beginning the year following the effective date of
280    such exemption.
281(4)a.1.        The legislature shall, by general law, prescribe a
282    uniform procedure for counties and municipalities, for their
283    respective levies, to increase the amount of assessed valuation
284    exempt from taxation under paragraph (1), up to all remaining
285    assessed valuation.
2862.      Beginning on or after January 1, 2030, a county or
287    municipality, by two-thirds vote of the membership of the
288    governing body, may determine that a reduction of the five-year
289    requirement provided under sub-subparagraph (1)b.2. is warranted
290    for a critical local need.
291b.1.        A special district may, upon approval by referendum
292    by the electors of the district, increase the amount of assessed
293    valuation exempt from taxation under sub-subparagraphs (1)a.2.
294    and b.2., for its respective levy, up to all remaining assessed
295    valuation. By general law, the legislature shall provide the
296    manner in which a referendum may be called; the frequency with
297    which such referendum may be held, which may not be more than
298    once in a 12-month period; a ballot statement and question of
299    such referendum; and other requirements for the referendum not
300    inconsistent with this paragraph. The approved exemption
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301    increase shall take effect on and first apply beginning on the
302    January 1 immediately succeeding approval by referendum.
3032.      A special district may adjust the amount of assessed
304    valuation exempt from taxation as approved under sub-
305    subparagraph 1. annually on January 1 of each year for inflation
306    using the percent change in the Consumer Price Index for All
307    Urban Consumers, U.S. City Average, all items 1967=100, or
308    successor reports for the preceding calendar year as initially
309    reported by the United States Department of Labor, Bureau of
310    Labor Statistics, if such percent change is positive.
311(b)      Not more than one exemption shall be allowed any
312    individual or family unit or with respect to any residential
313    unit. No exemption shall exceed the value of the real estate
314    assessable to the owner or, in case of ownership through stock
315    or membership in a corporation, the value of the proportion
316    which the interest in the corporation bears to the assessed
317    value of the property.
318(c)      By general law and subject to conditions specified
319    therein, the Legislature may provide to renters, who are
320    permanent residents, ad valorem tax relief on all ad valorem tax
321    levies. Such ad valorem tax relief shall be in the form and
322    amount established by general law.
323(d)      The legislature may, by general law, allow counties or
324    municipalities, for the purpose of their respective tax levies
325    and subject to the provisions of general law, to grant either or
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326    both of the following additional homestead tax exemptions:
327(1)     An exemption not exceeding fifty thousand dollars to a
328    person who has the legal or equitable title to real estate and
329    maintains thereon the permanent residence of the owner, who has
330    attained age sixty-five, and whose household income, as defined
331    by general law, does not exceed twenty thousand dollars; or
332(2)     An exemption equal to the assessed value of the
333    property to a person who has the legal or equitable title to
334    real estate with a just value less than two hundred and fifty
335    thousand dollars, as determined in the first tax year that the
336    owner applies and is eligible for the exemption, and who has
337    maintained thereon the permanent residence of the owner for not
338    less than twenty-five years, who has attained age sixty-five,
339    and whose household income does not exceed the income limitation
340    prescribed in paragraph (1).
341
342    The general law must allow counties and municipalities to grant
343    these additional exemptions, within the limits prescribed in
344    this subsection, by ordinance adopted in the manner prescribed
345    by general law, and must provide for the periodic adjustment of
346    the income limitation prescribed in this subsection for changes
347    in the cost of living.
348(e)
349(1)     Each veteran who is age 65 or older who is partially
350    or totally permanently disabled shall receive a discount from
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351    the amount of the ad valorem tax otherwise owed on homestead
352    property the veteran owns and resides in if the disability was
353    combat related and the veteran was honorably discharged upon
354    separation from military service. The discount shall be in a
355    percentage equal to the percentage of the veteran's permanent,
356    service-connected disability as determined by the United States
357    Department of Veterans Affairs. To qualify for the discount
358    granted by this paragraph, an applicant must submit to the
359    county property appraiser, by March 1, an official letter from
360    the United States Department of Veterans Affairs stating the
361    percentage of the veteran's service-connected disability and
362    such evidence that reasonably identifies the disability as
363    combat related and a copy of the veteran's honorable discharge.
364    If the property appraiser denies the request for a discount, the
365    appraiser must notify the applicant in writing of the reasons
366    for the denial, and the veteran may reapply. The Legislature
367    may, by general law, waive the annual application requirement in
368    subsequent years.
369(2)     If a veteran who receives the discount described in
370    paragraph (1) predeceases his or her spouse, and if, upon the
371    death of the veteran, the surviving spouse holds the legal or
372    beneficial title to the homestead property and permanently
373    resides thereon, the discount carries over to the surviving
374    spouse until he or she remarries or sells or otherwise disposes
375    of the homestead property. If the surviving spouse sells or
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376    otherwise disposes of the property, a discount not to exceed the
377    dollar amount granted from the most recent ad valorem tax roll
378    may be transferred to the surviving spouse's new homestead
379    property, if used as his or her permanent residence and he or
380    she has not remarried.
381(3)     This subsection is self-executing and does not require
382    implementing legislation.
383(f)     By general law and subject to conditions and
384    limitations specified therein, the Legislature may provide ad
385    valorem tax relief equal to the total amount or a portion of the
386    ad valorem tax otherwise owed on homestead property to:
387(1)     The surviving spouse of a veteran who died from
388    service-connected causes while on active duty as a member of the
389    United States Armed Forces.
390(2)     The surviving spouse of a first responder who died in
391    the line of duty.
392(3)     A first responder who is totally and permanently
393    disabled as a result of an injury or injuries sustained in the
394    line of duty. Causal connection between a disability and service
395    in the line of duty shall not be presumed but must be determined
396    as provided by general law. For purposes of this paragraph, the
397    term "disability" does not include a chronic condition or
398    chronic disease, unless the injury sustained in the line of duty
399    was the sole cause of the chronic condition or chronic disease.
400
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401    As used in this subsection and as further defined by general
402    law, the term "first responder" means a law enforcement officer,
403    a correctional officer, a firefighter, an emergency medical
404    technician, or a paramedic, and the term "in the line of duty"
405    means arising out of and in the actual performance of duty
406    required by employment as a first responder.
407SECTION 9.  Local taxes.—
408(a)(1)       Counties, school districts, and municipalities
409    shall, and special districts may, be authorized by law to levy
410    ad valorem taxes and may be authorized by general law to levy
411    other taxes, for their respective purposes, except ad valorem
412    taxes on intangible personal property and taxes prohibited by
413    this constitution.
414(2)      Ad valorem taxes levied by counties and municipalities
415    shall be used only to:
416a.      Provide for public safety, including law enforcement,
417    fire service, and emergency medical service;
418b.      Provide funding for education and public schools;
419c.      Finance or refinance infrastructure, including
420    expenditures on road and bridge construction and maintenance and
421    stormwater control;
422d.      Finance or refinance natural resource projects,
423    including flood control measures;
424e.      Issue local bonds for uses consistent with this
425    paragraph and to make debt service payments for existing
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426    obligations;
427f.      Meet obligations for retirement benefits of local
428    government employees; or
429g.      Fund the operations and administration of county
430    officers and commissioners established under Article VIII and
431    municipalities, and the expenditures approved by such county
432    officers or county or municipal governing bodies, except those
433    expenditures prohibited by general law.
434(b)      Ad valorem taxes, exclusive of taxes levied for the
435    payment of bonds and taxes levied for periods not longer than
436    two years when authorized by vote of the electors who are the
437    owners of freeholds therein not wholly exempt from taxation,
438    shall not be levied in excess of the following millages upon the
439    assessed value of real estate and tangible personal property:
440    for all county purposes, ten mills; for all municipal purposes,
441    ten mills; for all school purposes, ten mills; for water
442    management purposes for the northwest portion of the state lying
443    west of the line between ranges two and three east, 0.05 mill;
444    for water management purposes for the remaining portions of the
445    state, 1.0 mill; and for all other special districts a millage
446    authorized by law approved by vote of the electors who are
447    owners of freeholds therein not wholly exempt from taxation. A
448    county furnishing municipal services may, to the extent
449    authorized by law, levy additional taxes within the limits fixed
450    for municipal purposes.
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451
452ARTICLE XII
453SCHEDULE
454Limitation on the assessment of real property, homestead
455    property exemptions, and local government revenue.—This section
456    and the amendments to Sections 4 and 6 of Article VII, relating
457    to a limitation on the assessed value of real property, an
458    increase to the homestead property tax exemption, and the
459    creation of a new homestead exemption beginning January 1, 2027,
460    and the amendment to Section 9 of Article VII, relating to the
461    uses of certain revenues by counties and municipalities, shall
462    take effect January 1, 2027.
463BE IT FURTHER RESOLVED that the following statement be
464    placed on the ballot:
465CONSTITUTIONAL AMENDMENT
466ARTICLE VII, SECTIONS 4, 6, AND 9
467ARTICLE XII
468SAVE OUR HOMES FROM EXCESSIVE PROPERTY TAXES.-This
469    amendment benefits Florida taxpayers by:
470
471Exempting homestead properties from taxation. Exempts the
472    first $250,000 of a homestead's value from taxation for all
473    levies other than school district levies and requires, through
474    general law, a schedule for full elimination.
475
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476Ensuring funding for core services. Requires local
477    governments to use remaining property taxes solely for core
478    public needs including public safety, education and schools,
479    infrastructure, and natural resources.
480
481Protecting small businesses. Limits future property tax
482    assessments on businesses.
483
484Ensuring fairness for Florida residents. Requires any
485    person who establishes Florida residency after January 1, 2027,
486    to maintain Florida residency for five years prior to receiving
487    the increased homestead exemption.
488
489If approved, the amendment would take effect on January 1,
490    2027.
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