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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 amendments to sections 4 2
and 6 of Article VII and the creation of a new section 3
in Article XII of the State Constitution to authorize 4
the Legislature, by general law, to prohibit increases 5
in the assessed value of homestead property owned by a 6
low-income senior; to authorize the Legislature, by 7
general law, to allow counties or municipalities to 8
grant an exemption equal to the assessed value of 9
homestead property owned by a low -income, long-term 10
resident senior; and to provide for a homestead 11
exemption equal to the assessed value of the property 12
if the just value of the property is less than a 13
certain amount and legal or equitab le title to the 14
property is held by a low -income, long-term resident 15
senior, and to provide for annual adjustment of the 16
just value threshold. 17
18
Be It Resolved by the Legislature of the State of Florida: 19
20
That the following amendments to Sections 4 a nd 6 of 21
Article VII and the creation of a new section in Article XII of 22
the State Constitution are agreed to and shall be submitted to 23
the electors of this state for approval or rejection at the next 24
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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
general election or at an earlier special election speci fically 25
authorized by law for that purpose: 26
ARTICLE VII 27
FINANCE AND TAXATION 28
SECTION 4. Taxation; assessments. —By general law 29
regulations shall be prescribed which shall secure a just 30
valuation of all property for ad valorem taxation, provided: 31
(a) Agricultural land, land producing high water recharge 32
to Florida's aquifers, or land used exclusively for 33
noncommercial recreational purposes may be classified by general 34
law and assessed solely on the basis of character or use. 35
(b) As provided by general l aw and subject to conditions, 36
limitations, and reasonable definitions specified therein, land 37
used for conservation purposes shall be classified by general 38
law and assessed solely on the basis of character or use. 39
(c) Pursuant to general law tangible per sonal property 40
held for sale as stock in trade and livestock may be valued for 41
taxation at a specified percentage of its value, may be 42
classified for tax purposes, or may be exempted from taxation. 43
(d) All persons entitled to a homestead exemption under 44
Section 6 of this article shall have their homestead assessed at 45
just value as of January 1 of the year following the effective 46
date of this amendment. This assessment shall change only as 47
provided in this subsection. 48
(1) Assessments subject to this subs ection shall be 49
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changed annually on January 1st of each year; but those changes 50
in assessments shall not exceed the lower of the following: 51
a. Three percent (3%) of the assessment for the prior 52
year. 53
b. The percent change in the Consumer Price Index fo r all 54
urban consumers, U.S. City Average, all items 1967=100, or 55
successor reports for the preceding calendar year as initially 56
reported by the United States Department of Labor, Bureau of 57
Labor Statistics. 58
(2) No assessment shall exceed just value. 59
(3) After any change of ownership, as provided by general 60
law, homestead property shall be assessed at just value as of 61
January 1 of the following year, unless the provisions of 62
paragraph (8) apply. Thereafter, the homestead shall be assessed 63
as provided in this subsection. 64
(4) New homestead property shall be assessed at just value 65
as of January 1st of the year following the establishment of the 66
homestead, unless the provisions of paragraph (8) apply. That 67
assessment shall only change as provided in this su bsection. 68
(5) Changes, additions, reductions, or improvements to 69
homestead property shall be assessed as provided for by general 70
law; provided, however, after the adjustment for any change, 71
addition, reduction, or improvement, the property shall be 72
assessed as provided in this subsection. 73
(6) In the event of a termination of homestead status, the 74
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property shall be assessed as provided by general law. 75
(7) The provisions of this amendment are severable. If any 76
of the provisions of this amendment shall b e held 77
unconstitutional by any court of competent jurisdiction, the 78
decision of such court shall not affect or impair any remaining 79
provisions of this amendment. 80
(8)a. A person who establishes a new homestead as of 81
January 1 and who has received a homest ead exemption pursuant to 82
Section 6 of this Article as of January 1 of any of the three 83
years immediately preceding the establishment of the new 84
homestead is entitled to have the new homestead assessed at less 85
than just value. The assessed value of the new ly established 86
homestead shall be determined as follows: 87
1. If the just value of the new homestead is greater than 88
or equal to the just value of the prior homestead as of January 89
1 of the year in which the prior homestead was abandoned, the 90
assessed value of the new homestead shall be the just value of 91
the new homestead minus an amount equal to the lesser of 92
$500,000 or the difference between the just value and the 93
assessed value of the prior homestead as of January 1 of the 94
year in which the prior homest ead was abandoned. Thereafter, the 95
homestead shall be assessed as provided in this subsection. 96
2. If the just value of the new homestead is less than the 97
just value of the prior homestead as of January 1 of the year in 98
which the prior homestead was aband oned, the assessed value of 99
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the new homestead shall be equal to the just value of the new 100
homestead divided by the just value of the prior homestead and 101
multiplied by the assessed value of the prior homestead. 102
However, if the difference between the just va lue of the new 103
homestead and the assessed value of the new homestead calculated 104
pursuant to this sub -subparagraph is greater than $500,000, the 105
assessed value of the new homestead shall be increased so that 106
the difference between the just value and the ass essed value 107
equals $500,000. Thereafter, the homestead shall be assessed as 108
provided in this subsection. 109
b. By general law and subject to conditions specified 110
therein, the legislature shall provide for application of this 111
paragraph to property owned by m ore than one person. 112
(e) The legislature may, by general law, for assessment 113
purposes and subject to the provisions of this subsection, allow 114
counties and municipalities to authorize by ordinance that 115
historic property may be assessed solely on the basis of 116
character or use. Such character or use assessment shall apply 117
only to the jurisdiction adopting the ordinance. The 118
requirements for eligible properties must be specified by 119
general law. 120
(f) A county may, in the manner prescribed by general law, 121
provide for a reduction in the assessed value of homestead 122
property to the extent of any increase in the assessed value of 123
that property which results from the construction or 124
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reconstruction of the property for the purpose of providing 125
living quarters for one or more natural or adoptive grandparents 126
or parents of the owner of the property or of the owner's spouse 127
if at least one of the grandparents or parents for whom the 128
living quarters are provided is 62 years of age or older. Such a 129
reduction may not exceed the lesser of the following: 130
(1) The increase in assessed value resulting from 131
construction or reconstruction of the property. 132
(2) Twenty percent of the total assessed value of the 133
property as improved. 134
(g) For all levies other than school district l evies, 135
assessments of residential real property, as defined by general 136
law, which contains nine units or fewer and which is not subject 137
to the assessment limitations set forth in subsections (a) 138
through (d) shall change only as provided in this subsection. 139
(1) Assessments subject to this subsection shall be 140
changed annually on the date of assessment provided by law; but 141
those changes in assessments shall not exceed ten percent (10%) 142
of the assessment for the prior year. 143
(2) No assessment shall exceed ju st value. 144
(3) After a change of ownership or control, as defined by 145
general law, including any change of ownership of a legal entity 146
that owns the property, such property shall be assessed at just 147
value as of the next assessment date. Thereafter, such pr operty 148
shall be assessed as provided in this subsection. 149
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(4) Changes, additions, reductions, or improvements to 150
such property shall be assessed as provided for by general law; 151
however, after the adjustment for any change, addition, 152
reduction, or improvem ent, the property shall be assessed as 153
provided in this subsection. 154
(h) For all levies other than school district levies, 155
assessments of real property that is not subject to the 156
assessment limitations set forth in subsections (a) through (d) 157
and (g) shall change only as provided in this subsection. 158
(1) Assessments subject to this subsection shall be 159
changed annually on the date of assessment provided by law; but 160
those changes in assessments shall not exceed ten percent (10%) 161
of the assessment for the pr ior year. 162
(2) No assessment shall exceed just value. 163
(3) The legislature must provide that such property shall 164
be assessed at just value as of the next assessment date after a 165
qualifying improvement, as defined by general law, is made to 166
such property. Thereafter, such property shall be assessed as 167
provided in this subsection. 168
(4) The legislature may provide that such property shall 169
be assessed at just value as of the next assessment date after a 170
change of ownership or control, as defined by general l aw, 171
including any change of ownership of the legal entity that owns 172
the property. Thereafter, such property shall be assessed as 173
provided in this subsection. 174
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(5) Changes, additions, reductions, or improvements to 175
such property shall be assessed as provid ed for by general law; 176
however, after the adjustment for any change, addition, 177
reduction, or improvement, the property shall be assessed as 178
provided in this subsection. 179
(i) The legislature, by general law and subject to 180
conditions specified therein, may prohibit the consideration of 181
the following in the determination of the assessed value of real 182
property: 183
(1) Any change or improvement to real property used for 184
residential purposes made to improve the property's resistance 185
to wind damage. 186
(2) The installation of a solar or renewable energy source 187
device. 188
(j)(1) The assessment of the following working waterfront 189
properties shall be based upon the current use of the property: 190
a. Land used predominantly for commercial fishing 191
purposes. 192
b. Land that is accessible to the public and used for 193
vessel launches into waters that are navigable. 194
c. Marinas and drystacks that are open to the public. 195
d. Water-dependent marine manufacturing facilities, 196
commercial fishing facilities, and marine vessel construc tion 197
and repair facilities and their support activities. 198
(2) The assessment benefit provided by this subsection is 199
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subject to conditions and limitations and reasonable definitions 200
as specified by the legislature by general law. 201
(k) The legislature may, by general law and subject to 202
conditions specified therein, prohibit increases in the assessed 203
value of property qualifying for a homestead exemption under 204
section 6 of this Article if the legal or equitable title to the 205
property is held by a person who h as attained age sixty -five and 206
whose household income, as defined by general law, does not 207
exceed the income limitation specified in subsection (d) of 208
section 6 of this Article. 209
SECTION 6. Homestead exemptions. — 210
(a) Every person who has the legal or equitable title to 211
real estate and maintains thereon the permanent residence of the 212
owner, or another legally or naturally dependent upon the owner, 213
shall be exempt from taxation thereon, except assessments for 214
special benefits, up to the assessed valuatio n of twenty-five 215
thousand dollars and, for all levies other than school district 216
levies, on the assessed valuation greater than fifty thousand 217
dollars and up to seventy -five thousand dollars, upon 218
establishment of right thereto in the manner prescribed by law. 219
The real estate may be held by legal or equitable title, by the 220
entireties, jointly, in common, as a condominium, or indirectly 221
by stock ownership or membership representing the owner's or 222
member's proprietary interest in a corporation owning a fee or a 223
leasehold initially in excess of ninety -eight years. The 224
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exemption shall not apply with respect to any assessment roll 225
until such roll is first determined to be in compliance with the 226
provisions of section 4 by a state agency designated by general 227
law. This exemption is repealed on the effective date of any 228
amendment to this Article which provides for the assessment of 229
homestead property at less than just value. 230
(b) Not more than one exemption shall be allowed any 231
individual or family unit or with resp ect to any residential 232
unit. No exemption shall exceed the value of the real estate 233
assessable to the owner or, in case of ownership through stock 234
or membership in a corporation, the value of the proportion 235
which the interest in the corporation bears to th e assessed 236
value of the property. 237
(c) By general law and subject to conditions specified 238
therein, the Legislature may provide to renters, who are 239
permanent residents, ad valorem tax relief on all ad valorem tax 240
levies. Such ad valorem tax relief shall be in the form and 241
amount established by general law. 242
(d) The legislature may, by general law, allow counties or 243
municipalities, for the purpose of their respective tax levies 244
and subject to the provisions of general law, to grant either or 245
both of the following additional homestead tax exemptions to a 246
person who holds the legal or equitable title to real estate and 247
maintains thereon the permanent residence of the owner, who has 248
attained age sixty-five, and whose household income, as defined 249
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by general law, does not exceed twenty thousand dollars : 250
(1) An exemption not exceeding fifty thousand dollars of 251
the assessed value of the property to a person who has the legal 252
or equitable title to real estate and maintains thereon the 253
permanent residence of the own er, who has attained age sixty -254
five, and whose household income, as defined by general law, 255
does not exceed twenty thousand dollars ; or 256
(2) An exemption equal to the assessed value of the 257
property to a person who has the legal or equitable title to 258
real estate with a just value less than two hundred and fifty 259
thousand dollars, as determined in the first tax year that the 260
owner applies and is eligible for the exemption, and who has 261
maintained thereon the permanent residence of the owner for not 262
less than twenty-five years, who has attained age sixty -five, 263
and whose household income does not exceed the income limitation 264
prescribed in paragraph (1) . 265
266
The general law must allow counties and municipalities to grant 267
either of these additional exemptions, within the limits 268
prescribed in this subsection, by ordinance adopted in the 269
manner prescribed by general law, and must provide for the 270
periodic adjustment of the income limitation prescribed in this 271
subsection for changes in the cost of living. 272
(e)(1) Each veteran who is age 65 or older who is 273
partially or totally permanently disabled shall receive a 274
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discount from the amount of the ad valorem tax otherwise owed on 275
homestead property the veteran owns and resides in if the 276
disability was combat related and the ve teran was honorably 277
discharged upon separation from military service. The discount 278
shall be in a percentage equal to the percentage of the 279
veteran's permanent, service -connected disability as determined 280
by the United States Department of Veterans Affairs. To qualify 281
for the discount granted by this paragraph, an applicant must 282
submit to the county property appraiser, by March 1, an official 283
letter from the United States Department of Veterans Affairs 284
stating the percentage of the veteran's service -connected 285
disability and such evidence that reasonably identifies the 286
disability as combat related and a copy of the veteran's 287
honorable discharge. If the property appraiser denies the 288
request for a discount, the appraiser must notify the applicant 289
in writing of the reasons for the denial, and the veteran may 290
reapply. The Legislature may, by general law, waive the annual 291
application requirement in subsequent years. 292
(2) If a veteran who receives the discount described in 293
paragraph (1) predeceases his or her spouse, and if, upon the 294
death of the veteran, the surviving spouse holds the legal or 295
beneficial title to the homestead property and permanently 296
resides thereon, the discount carries over to the surviving 297
spouse until he or she remarries or sells or otherwise di sposes 298
of the homestead property. If the surviving spouse sells or 299
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otherwise disposes of the property, a discount not to exceed the 300
dollar amount granted from the most recent ad valorem tax roll 301
may be transferred to the surviving spouse's new homestead 302
property, if used as his or her permanent residence and he or 303
she has not remarried. 304
(3) This subsection is self -executing and does not require 305
implementing legislation. 306
(f) By general law and subject to conditions and 307
limitations specified therein, the Legislature may provide ad 308
valorem tax relief equal to the total amount or a portion of the 309
ad valorem tax otherwise owed on homestead property to: 310
(1) The surviving spouse of a veteran who died from 311
service-connected causes while on active duty as a mem ber of the 312
United States Armed Forces. 313
(2) The surviving spouse of a first responder who died in 314
the line of duty. 315
(3) A first responder who is totally and permanently 316
disabled as a result of an injury or injuries sustained in the 317
line of duty. Causal connection between a disability and service 318
in the line of duty shall not be presumed but must be determined 319
as provided by general law. For purposes of this paragraph, the 320
term "disability" does not include a chronic condition or 321
chronic disease, unless t he injury sustained in the line of duty 322
was the sole cause of the chronic condition or chronic disease. 323
324
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As used in this subsection and as further defined by general 325
law, the term "first responder" means a law enforcement officer, 326
a correctional officer, a firefighter, an emergency medical 327
technician, or a paramedic, and the term "in the line of duty" 328
means arising out of and in the actual performance of duty 329
required by employment as a first responder. 330
(g) For all levies other than school district levies , each 331
person who holds the legal or equitable title to property with a 332
just value less than three hundred thousand dollars, as 333
determined in the first year that the owner applies and is 334
eligible for the exemption pursuant to this subsection, who has 335
maintained thereon the permanent residence of the owner for not 336
less than twenty years, who has attained age sixty -five, and 337
whose household income does not exceed the income limitation 338
prescribed in subsection (d) of this section is entitled to an 339
exemption equal to the assessed value of the property. The just 340
value limitation shall be adjusted annually to reflect the rate 341
of inflation, as determined by general law, and shall take 342
effect for new applicants on January 1 of each year. A person 343
who received an exemption pursuant to paragraph (d)(2) of this 344
section in 2022 qualifies for the exemption in this subsection 345
regardless of the just value of the exempted property. 346
347
ARTICLE XII 348
SCHEDULE 349
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Ad valorem assessment limitation and additional ad valorem 350
exemption for certain persons who have attained age sixty -five.—351
This section and the amendments to Sections 4 and 6 of Article 352
VII providing an assessment limitation for homestead property 353
owned by a person who has attained age sixty -five and who meets 354
certain income requirements; revising the eligibility criteria 355
for an exemption equal to the assessed value of the property 356
that may be granted by counties or municipalities if authorized 357
by the legislature; and providing for a homestead exemption for 358
a person who has attained age sixty-five and who meets certain 359
residency and income requirements if the just value of the 360
property is less than $300,000 shall take effect January 1, 361
2023. 362
BE IT FURTHER RESOLVED that the following statement be 363
placed on the ballot: 364
CONSTITUTIONAL AMENDMENTS 365
ARTICLE VII, SECTION S 4 AND 6 366
ARTICLE XII 367
HOMESTEAD PROPERTY T AX ASSESSMENT LIMITA TIONS AND TAX 368
EXEMPTIONS FOR CERTA IN LOW-INCOME ELDERLY PERSONS.— For 369
homestead property owned by low -income persons age 65 or older: 370
limits increases in the assessed value of homestead property; 371
authorizes the legislature to allow counties and municipalities 372
to provide exemptions for such property; and, for non -school 373
taxes only, exempts such homestead property valued less than 374
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$300,000, adjusted annually for inflation, if such low -income 375
persons have maintained their permanent residence for 20 years 376
or more. This amendment takes effect January 1, 2023. 377
378
BE IT FURTHER RESOLVED that the following statement be 379
placed on the ballot if a court declares the pre ceding statement 380
defective and the decision of the court is not reversed: 381
CONSTITUTIONAL AMENDMENTS 382
ARTICLE VII, SECTIONS 4 AND 6 383
ARTICLE XII 384
HOMESTEAD PROPERTY TAX ASSESSMENT LIMITATION AND TAX 385
EXEMPTIONS FOR CERTAIN LOW -INCOME ELDERLY PERSONS. —This 386
amendment creates a limitation on property tax assessment 387
increases on homestead property owned by persons age 65 or older 388
who have low household income as defined by general law; revises 389
the current provisions that allow the Legislature to authorize 390
counties and municipalities to grant additional homestead 391
exemptions for low-income persons age 65 or older by removing 392
the current $250,000 property just value limitation and removing 393
the current requirement that the owner must have used the 394
property as their perm anent residence for 25 years or more; and 395
creates a new homestead exemption that only applies to nonschool 396
property taxes for low -income persons, as defined by general 397
law, who are age 65 or older whose homestead property value is 398
less than $300,000 and wh o have used the property as their 399
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permanent residence for 20 years or more. The $300,000 value 400
limitation shall be adjusted annually to reflect the rate of 401
inflation, as determined by general law. This amendment takes 402
effect January 1, 2023. 403