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1House Joint Resolution
2A joint resolution proposing an amendment to Section 6
3of Article VII and the creation of two new sections in
4Article XII of the State Constitution revise a certain
5property tax exemption, limit the annual inflation
6adjustment, require funding for public safety to
7remain at current levels, require a trust fund to
8provide supplemental funding to replace lost revenue,
9and provide an effective date.
10
11Be It Resolved by the Legislature of the State of Florida:
12
13That the following amendment to Section 6 of Article VII
14and the addition of two new sections of Article XII of the State
15Constitution are agreed to and shall be submitted to the
16electors 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
20TAXATION AND FINANCE
21SECTION 6.       Homestead exemptions.—
22(a)(1)     Every person who has the legal or equitable title
23to real estate and maintains thereon the permanent residence of
24the owner, or another legally or naturally dependent upon the
25owner, shall be exempt from taxation thereon, except assessments
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26    for special benefits, as follows:
27a.    Up to the assessed valuation of twenty-five thousand
28    dollars; and
29b.    For all levies other than school district levies;
30    special districts and municipal service taxing units, as
31    provided by general law; and levies for an ad valorem tax
32    approved in a local referendum, on the assessed valuation
33    greater than twenty-five fifty thousand dollars and up to one
34    hundred seventy-five thousand dollars,
35
36    upon establishment of right thereto in the manner prescribed by
37    law. The real estate may be held by legal or equitable title, by
38    the entireties, jointly, in common, as a condominium, or
39    indirectly by stock ownership or membership representing the
40    owner's or member's proprietary interest in a corporation owning
41    a fee or a leasehold initially in excess of ninety-eight years.
42    The exemption shall not apply with respect to any assessment
43    roll until such roll is first determined to be in compliance
44    with the provisions of section 4 by a state agency designated by
45    general law. This exemption is repealed on the effective date of
46    any amendment to this Article which provides for the assessment
47    of homestead property at less than just value.
48(2)   For the first four years that a person receives the
49    exemption under subparagraph (a)(1)b., the seventy-five twenty-
50    five thousand dollar amount of assessed valuation exempt from
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51    taxation provided in subparagraph (a)(1)b. shall be adjusted
52    annually on January 1 of each year for inflation using the
53    percent change in the Consumer Price Index for All Urban
54    Consumers, U.S. City Average, all items 1967=100, or successor
55    reports for the preceding calendar year as initially reported by
56    the United States Department of Labor, Bureau of Labor
57    Statistics, if such percent change is positive.
58(3)   The amount of assessed valuation exempt from taxation
59    for which every person who has the legal or equitable title to
60    real estate and maintains thereon the permanent residence of the
61    owner, or another person legally or naturally dependent upon the
62    owner, is eligible, and which applies solely to levies other
63    than school district levies, that is added to this constitution
64    after January 1, 2025, shall be adjusted annually on January 1
65    of each year for inflation using the percent change in the
66    Consumer Price Index for All Urban Consumers, U.S. City Average,
67    all items 1967=100, or successor reports for the preceding
68    calendar year as initially reported by the United States
69    Department of Labor, Bureau of Labor Statistics, if such percent
70    change is positive, beginning the year following the effective
71    date of such exemption.
72(b)   Not more than one exemption shall be allowed any
73    individual or family unit or with respect to any residential
74    unit. No exemption shall exceed the value of the real estate
75    assessable to the owner or, in case of ownership through stock
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76     or membership in a corporation, the value of the proportion
77     which the interest in the corporation bears to the assessed
78     value of the property.
79(c)   By general law and subject to conditions specified
80     therein, the Legislature may provide to renters, who are
81     permanent residents, ad valorem tax relief on all ad valorem tax
82     levies. Such ad valorem tax relief shall be in the form and
83     amount established by general law.
84(d)   The legislature may, by general law, allow counties or
85     municipalities, for the purpose of their respective tax levies
86     and subject to the provisions of general law, to grant either or
87     both of the following additional homestead tax exemptions:
88(1)   An exemption not exceeding fifty thousand dollars to a
89     person who has the legal or equitable title to real estate and
90     maintains thereon the permanent residence of the owner, who has
91     attained age sixty-five, and whose household income, as defined
92     by general law, does not exceed twenty thousand dollars; or
93(2)   An exemption equal to the assessed value of the
94     property to a person who has the legal or equitable title to
95     real estate with a just value less than two hundred and fifty
96     thousand dollars, as determined in the first tax year that the
97     owner applies and is eligible for the exemption, and who has
98     maintained thereon the permanent residence of the owner for not
99     less than twenty-five years, who has attained age sixty-five,
100    and whose household income does not exceed the income limitation
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101    prescribed in paragraph (1).
102
103    The general law must allow counties and municipalities to grant
104    these additional exemptions, within the limits prescribed in
105    this subsection, by ordinance adopted in the manner prescribed
106    by general law, and must provide for the periodic adjustment of
107    the income limitation prescribed in this subsection for changes
108    in the cost of living.
109(e)(1)     Each veteran who is age 65 or older who is
110    partially or totally permanently disabled shall receive a
111    discount from the amount of the ad valorem tax otherwise owed on
112    homestead property the veteran owns and resides in if the
113    disability was combat related and the veteran was honorably
114    discharged upon separation from military service. The discount
115    shall be in a percentage equal to the percentage of the
116    veteran's permanent, service-connected disability as determined
117    by the United States Department of Veterans Affairs. To qualify
118    for the discount granted by this paragraph, an applicant must
119    submit to the county property appraiser, by March 1, an official
120    letter from the United States Department of Veterans Affairs
121    stating the percentage of the veteran's service-connected
122    disability and such evidence that reasonably identifies the
123    disability as combat related and a copy of the veteran's
124    honorable discharge. If the property appraiser denies the
125    request for a discount, the appraiser must notify the applicant
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126    in writing of the reasons for the denial, and the veteran may
127    reapply. The Legislature may, by general law, waive the annual
128    application requirement in subsequent years.
129(2)   If a veteran who receives the discount described in
130    paragraph (1) predeceases his or her spouse, and if, upon the
131    death of the veteran, the surviving spouse holds the legal or
132    beneficial title to the homestead property and permanently
133    resides thereon, the discount carries over to the surviving
134    spouse until he or she remarries or sells or otherwise disposes
135    of the homestead property. If the surviving spouse sells or
136    otherwise disposes of the property, a discount not to exceed the
137    dollar amount granted from the most recent ad valorem tax roll
138    may be transferred to the surviving spouse's new homestead
139    property, if used as his or her permanent residence and he or
140    she has not remarried.
141(3)   This subsection is self-executing and does not require
142    implementing legislation.
143(f)   By general law and subject to conditions and
144    limitations specified therein, the Legislature may provide ad
145    valorem tax relief equal to the total amount or a portion of the
146    ad valorem tax otherwise owed on homestead property to:
147(1)   The surviving spouse of a veteran who died from
148    service-connected causes while on active duty as a member of the
149    United States Armed Forces.
150(2)   The surviving spouse of a first responder who died in
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151    the line of duty.
152(3)   A first responder who is totally and permanently
153    disabled as a result of an injury or injuries sustained in the
154    line of duty. Causal connection between a disability and service
155    in the line of duty shall not be presumed but must be determined
156    as provided by general law. For purposes of this paragraph, the
157    term "disability" does not include a chronic condition or
158    chronic disease, unless the injury sustained in the line of duty
159    was the sole cause of the chronic condition or chronic disease.
160
161    As used in this subsection and as further defined by general
162    law, the term "first responder" means a law enforcement officer,
163    a correctional officer, a firefighter, an emergency medical
164    technician, or a paramedic, and the term "in the line of duty"
165    means arising out of and in the actual performance of duty
166    required by employment as a first responder.
167ARTICLE XII
168SCHEDULE
169Homestead exemption revision.—This section and the
170    amendment to Section 6 of Article VII revising the homestead
171    exemption on nonschool ad valorem taxes shall take effect
172    January 1, 2027.
173Funding for public safety.—Beginning with the 2027-2028
174    local fiscal year, the total funding appropriated by each local
175    government for services provided by law enforcement,
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176    firefighters, first responders, and public safety may not be
177    less than such jurisdiction's total budgeted amount for such
178    services in either the 2025-2026 or 2026-2027 local fiscal year,
179    whichever was higher, notwithstanding any reduction in ad
180    valorem revenue that may result from the amendment to Article
181    VII, approved by voters on November 3, 2026. This funding shall
182    be adjusted beginning on January 1, 2028, through January 1,
183    2031, for inflation using the percent change in the Consumer
184    Price Index for All Urban Consumers, U.S. City Average, all
185    items 1967=100, or successor reports for the preceding calendar
186    year as initially reported by the United States Department of
187    Labor, Bureau of Labor Statistics, if such percent change is
188    positive. Upon passage of any amendment to Section 6 of Article
189    VII, notwithstanding any reduction in ad valorem revenue that
190    may result from the amendment to Article VII, the legislature
191    shall create a trust fund for the purpose of replacing lost
192    public safety funding to local governments to meet the fiscal
193    requirements listed in this section. This section shall take
194    effect January 1, 2027.
195
196BE IT FURTHER RESOLVED that the following statement be
197    placed on the ballot:
198CONSTITUTIONAL AMENDMENT
199ARTICLE VII, SECTION 6
200ARTICLE XII
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201INCREASED HOMESTEAD EXEMPTION; MINIMUM PUBLIC SAFETY
202    FUNDING; SUPPLEMENTAL STATE FUNDING.—Proposing amendments to the
203    State Constitution, effective January 1, 2027, revising the
204    homestead exemption on certain nonschool property taxes by
205    increasing the amount of the exemption; exempting locally
206    approved taxes, special districts, and municipal service taxing
207    units from such exemption; revising the limiting the annually
208    adjustment on such exemption to the first four years of
209    eligibility; requiring that public safety services be funded at
210    current levels, adjusted for inflation through 2031; and
211    requiring the creation of a trust fund to replace funding lost
212    as a result of the increased homestead exemption.
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