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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
House Joint Resolution 1
A joint resolution proposing an amendment to Section 6 2
of Article VII of the State Constitution to authorize 3
the Legislature to periodically increase the twenty-4
five thousand dollar exemption on a homestead 5
property's assessed value that is greater than fifty 6
thousand dollars. 7
8
Be It Resolved by the Legislature of the State of Florida: 9
10
That the following amendment to Section 6 of Article VII of 11
the State Constitution is agreed to and shall be submitted to 12
the electors of this state for approval or rejection at the next 13
general election or at an earlier special election specifically 14
authorized by law for that purpose: 15
ARTICLE VII 16
FINANCE AND TAXATION 17
SECTION 6. Homestead exemptions. — 18
(a) Every person who has the legal or equitable title to 19
real estate and maintains thereon the permanent residence of the 20
owner, or another legally or naturally dependent upon the owner, 21
shall be exempt from taxation t hereon, except assessments for 22
special benefits, up to the assessed valuation of twenty -five 23
thousand dollars and, for all levies other than school district 24
levies, on the assessed valuation greater than twenty-five fifty 25
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
thousand dollars and up to seventy-five thousand dollars , upon 26
establishment of right thereto in the manner prescribed by law. 27
The real estate may be held by legal or equitable title, by the 28
entireties, jointly, in common, as a condominium, or indirectly 29
by stock ownership or membership re presenting the owner's or 30
member's proprietary interest in a corporation owning a fee or a 31
leasehold initially in excess of ninety -eight years. The 32
exemption shall not apply with respect to any assessment roll 33
until such roll is first determined to be in c ompliance with the 34
provisions of section 4 by a state agency designated by general 35
law. This exemption is repealed on the effective date of any 36
amendment to this Article which provides for the assessment of 37
homestead property at less than just value. The legislature may, 38
by general law, provide for the periodic increase in the twenty -39
five thousand dollar exemption that applies to the assessed 40
valuation greater than fifty thousand dollars. 41
(b) Not more than one exemption shall be allowed any 42
individual or family unit or with respect to any residential 43
unit. No exemption shall exceed the value of the real estate 44
assessable to the owner or, in case of ownership through stock 45
or membership in a corporation, the value of the proportion 46
which the interest in the corporation bears to the assessed 47
value of the property. 48
(c) By general law and subject to conditions specified 49
therein, the Legislature may provide to renters, who are 50
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
permanent residents, ad valorem tax relief on all ad valorem tax 51
levies. Such ad valorem tax relief shall be in the form and 52
amount established by general law. 53
(d) The legislature may, by general law, allow counties or 54
municipalities, for the purpose of their respective tax levies 55
and subject to the provisions of general law, to grant e ither or 56
both of the following additional homestead tax exemptions: 57
(1) An exemption not exceeding fifty thousand dollars to a 58
person who has the legal or equitable title to real estate and 59
maintains thereon the permanent residence of the owner, who has 60
attained age sixty-five, and whose household income, as defined 61
by general law, does not exceed twenty thousand dollars; or 62
(2) An exemption equal to the assessed value of the 63
property to a person who has the legal or equitable title to 64
real estate with a just value less than two hundred and fifty 65
thousand dollars, as determined in the first tax year that the 66
owner applies and is eligible for the exemption, and who has 67
maintained thereon the permanent residence of the owner for not 68
less than twenty-five years, who has attained age sixty -five, 69
and whose household income does not exceed the income limitation 70
prescribed in paragraph (1). 71
72
The general law must allow counties and municipalities to grant 73
these additional exemptions, within the limits prescribed in 74
this subsection, by ordinance adopted in the manner prescribed 75
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
by general law, and must provide for the periodic adjustment of 76
the income limitation prescribed in this subsection for changes 77
in the cost of living. 78
(e)(1) Each veteran who is age 65 or older who is 79
partially or totally permanently disabled shall receive a 80
discount from the amount of the ad valorem tax otherwise owed on 81
homestead property the veteran owns and resides in if the 82
disability was combat related and the veteran was honorably 83
discharged upon separation from military service. The discount 84
shall be in a percentage equal to the percentage of the 85
veteran's permanent, service -connected disability as determined 86
by the United States Department of Veterans Affairs. To qualify 87
for the discount granted by this paragraph, an applicant must 88
submit to the county property appraiser, by March 1, an official 89
letter from the United States Department of Veterans Affairs 90
stating the percentage of the veteran's service -connected 91
disability and such e vidence that reasonably identifies the 92
disability as combat related and a copy of the veteran's 93
honorable discharge. If the property appraiser denies the 94
request for a discount, the appraiser must notify the applicant 95
in writing of the reasons for the deni al, and the veteran may 96
reapply. The Legislature may, by general law, waive the annual 97
application requirement in subsequent years. 98
(2) If a veteran who receives the discount described in 99
paragraph (1) predeceases his or her spouse, and if, upon the 100
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
death of the veteran, the surviving spouse holds the legal or 101
beneficial title to the homestead property and permanently 102
resides thereon, the discount carries over to the surviving 103
spouse until he or she remarries or sells or otherwise disposes 104
of the homestead property. If the surviving spouse sells or 105
otherwise disposes of the property, a discount not to exceed the 106
dollar amount granted from the most recent ad valorem tax roll 107
may be transferred to the surviving spouse's new homestead 108
property, if used as his or her permanent residence and he or 109
she has not remarried. 110
(3) This subsection is self -executing and does not require 111
implementing legislation. 112
(f) By general law and subject to conditions and 113
limitations specified therein, the Legislature may provid e ad 114
valorem tax relief equal to the total amount or a portion of the 115
ad valorem tax otherwise owed on homestead property to: 116
(1) The surviving spouse of a veteran who died from 117
service-connected causes while on active duty as a member of the 118
United States Armed Forces. 119
(2) The surviving spouse of a first responder who died in 120
the line of duty. 121
(3) A first responder who is totally and permanently 122
disabled as a result of an injury or injuries sustained in the 123
line of duty. Causal connection between a d isability and service 124
in the line of duty shall not be presumed but must be determined 125
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
as provided by general law. For purposes of this paragraph, the 126
term "disability" does not include a chronic condition or 127
chronic disease, unless the injury sustained in the line of duty 128
was the sole cause of the chronic condition or chronic disease. 129
130
As used in this subsection and as further defined by general 131
law, the term "first responder" means a law enforcement officer, 132
a correctional officer, a firefighter, an emerg ency medical 133
technician, or a paramedic, and the term "in the line of duty" 134
means arising out of and in the actual performance of duty 135
required by employment as a first responder. 136
Article XII 137
SCHEDULE 138
Ad valorem tax exemption. —This section and the amend ments 139
to Section 6 of Article VII providing for the periodic increase 140
in the twenty-five thousand dollar exemption on a homestead 141
property's assessed value that is greater than fifty thousand 142
dollars shall take effect January 1, 2023. 143
BE IT FURTHER RESOLV ED that the following statement be 144
placed on the ballot: 145
CONSTITUTIONAL AMEND MENT 146
ARTICLE VII, SECTION 6 147
AD VALOREM TAX EXEMP TION.—Proposing an amendment to the 148
State Constitution to authorize the Legislature to periodically 149
increase the twenty-five thousand dollar exemption on a 150
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
homestead property's assessed value that is greater than fifty 151
thousand dollars. 152