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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 and the creation of a new section in 3
Article XII of the State Constitution to authorize the 4
Legislature to periodically increase the twenty -five 5
thousand dollar exemption on the assessed value of a 6
homestead property that is greater than fifty thousand 7
dollars. 8
9
Be It Resolved by the Legislature of the State of Florida: 10
11
That the following amendment to Section 6 of Article VII 12
and the creation of a new section in Article XII of the State 13
Constitution is agreed to and shall be submitted to the electors 14
of this state for approval or rejection at the next general 15
election or at an earlier special election specifically 16
authorized by law for that purpose: 17
ARTICLE VII 18
FINANCE AND TAXATION 19
SECTION 6. Homestead exemptions. — 20
(a)(1) Every person who has the legal or equitable title 21
to real estate and maintains thereon the permanent residence o f 22
the owner, or another legally or naturally dependent upon the 23
owner, shall be exempt from taxation thereon, except assessments 24
for special benefits, up to the assessed valuation of twenty -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
five thousand dollars and, for all levies other than school 26
district levies, up to twenty-five thousand dollars on the 27
assessed valuation greater than fifty thousand dollars and up to 28
seventy-five thousand dollars , upon establishment of right 29
thereto in the manner prescribed by law. The real estate may be 30
held by legal or equitable title, by the entireties, jointly, in 31
common, as a condominium, or indirectly by stock ownership or 32
membership representing the owner's or member's proprietary 33
interest in a corporation owning a fee or a leasehold initially 34
in excess of ninety-eight years. The exemption shall not apply 35
with respect to any assessment roll until such roll is first 36
determined to be in compliance with the provisions of section 4 37
by a state agency designated by general law. This exemption is 38
repealed on the effective date of any amendment to this Article 39
which provides for the assessment of homestead property at less 40
than just value. 41
(2) The legislature may, by general law, provide for the 42
periodic increase in the twenty -five thousand dollar exemption 43
that applies to the assessed valuation greater than fifty 44
thousand dollars. 45
(b) Not more than one exemption shall be allowed any 46
individual or family unit or with respect to any residential 47
unit. No exemption shall exceed the value of the real estate 48
assessable to the owner or, in case of ownership through stock 49
or membership in a corporation, the value of the proportion 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
which the interest in the corporation bears to the assessed 51
value of the property. 52
(c) By general law and subject to conditions specified 53
therein, the Legislature may provide to renters, who are 54
permanent residents, ad valorem tax relief on all ad valorem tax 55
levies. Such ad valorem tax relief shall be in the form and 56
amount established by general law. 57
(d) The legislature may, by general law, allow counties or 58
municipalities, for the purpose of their respective tax levies 59
and subject to the provisions of general law, to grant either or 60
both of the following additional homestead tax exemptions: 61
(1) An exemption not exceeding fifty thousand dollars to a 62
person who has the legal or equitable title to real estate and 63
maintains thereon the permanent residence of the owner, who has 64
attained age sixty-five, and whose household income, as defined 65
by general law, does not exceed twenty thousand dollars; or 66
(2) An exemption equal to the assessed value of the 67
property to a person who has the legal or equitable title to 68
real estate with a just value less than two hundred and fifty 69
thousand dollars, as determined in the first tax year that the 70
owner applies and is eligible for the exemption, and who has 71
maintained thereon the permanent residence of the owner for not 72
less than twenty-five years, who has attained age sixty -five, 73
and whose household income does not exceed the income limitation 74
prescribed in paragr aph (1). 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
76
The general law must allow counties and municipalities to grant 77
these additional exemptions, within the limits prescribed in 78
this subsection, by ordinance adopted in the manner prescribed 79
by general law, and must provide for the periodic adjustment of 80
the income limitation prescribed in this subsection for changes 81
in the cost of living. 82
(e)(1) Each veteran who is age 65 or older who is 83
partially or totally permanently disabled shall receive a 84
discount from the amount of the ad valorem ta x otherwise owed on 85
homestead property the veteran owns and resides in if the 86
disability was combat related and the veteran was honorably 87
discharged upon separation from military service. The discount 88
shall be in a percentage equal to the percentage of the 89
veteran's permanent, service -connected disability as determined 90
by the United States Department of Veterans Affairs. To qualify 91
for the discount granted by this paragraph, an applicant must 92
submit to the county property appraiser, by March 1, an official 93
letter from the United States Department of Veterans Affairs 94
stating the percentage of the veteran's service -connected 95
disability and such evidence that reasonably identifies the 96
disability as combat related and a copy of the veteran's 97
honorable discharge. If the property appraiser denies the 98
request for a discount, the appraiser must notify the applicant 99
in writing of the reasons for the denial, and the veteran may 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
reapply. The Legislature may, by general law, waive the annual 101
application requirement in su bsequent years. 102
(2) If a veteran who receives the discount described in 103
paragraph (1) predeceases his or her spouse, and if, upon the 104
death of the veteran, the surviving spouse holds the legal or 105
beneficial title to the homestead property and permanently 106
resides thereon, the discount carries over to the surviving 107
spouse until he or she remarries or sells or otherwise disposes 108
of the homestead property. If the surviving spouse sells or 109
otherwise disposes of the property, a discount not to exceed the 110
dollar amount granted from the most recent ad valorem tax roll 111
may be transferred to the surviving spouse's new homestead 112
property, if used as his or her permanent residence and he or 113
she has not remarried. 114
(3) This subsection is self -executing and does not re quire 115
implementing legislation. 116
(f) By general law and subject to conditions and 117
limitations specified therein, the Legislature may provide ad 118
valorem tax relief equal to the total amount or a portion of the 119
ad valorem tax otherwise owed on homestead pro perty to: 120
(1) The surviving spouse of a veteran who died from 121
service-connected causes while on active duty as a member of the 122
United States Armed Forces. 123
(2) The surviving spouse of a first responder who died in 124
the line of duty. 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
(3) A first respond er who is totally and permanently 126
disabled as a result of an injury or injuries sustained in the 127
line of duty. Causal connection between a disability and service 128
in the line of duty shall not be presumed but must be determined 129
as provided by general law. F or purposes of this paragraph, the 130
term "disability" does not include a chronic condition or 131
chronic disease, unless the injury sustained in the line of duty 132
was the sole cause of the chronic condition or chronic disease. 133
134
As used in this subsection and as further defined by general 135
law, the term "first responder" means a law enforcement officer, 136
a correctional officer, a firefighter, an emergency medical 137
technician, or a paramedic, and the term "in the line of duty" 138
means arising out of and in the actual p erformance of duty 139
required by employment as a first responder. 140
Article XII 141
SCHEDULE 142
Ad valorem tax exemption. —This section and the amendments 143
to Section 6 of Article VII providing for the periodic increase 144
in the twenty-five thousand dollar exemption o n the assessed 145
value of a homestead property that is greater than fifty 146
thousand dollars shall take effect January 1, 2023. 147
BE IT FURTHER RESOLVED that the following statement be 148
placed on the ballot: 149
CONSTITUTIONAL AMEND MENT 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
ARTICLE VII, SECTION 6 151
AD VALOREM TAX EXEMPTION ON HOMESTEAD PROPERT Y.—Proposes an 152
amendment to the State Constitution to authorize the 153
Legislature, by general law, to periodically increase the 154
twenty-five thousand dollar exemption on the assessed value of a 155
homestead property greate r than fifty thousand dollars. 156