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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 increase the 4
just value limit of real estate eligible for the 5
homestead tax exemption that may be granted by 6
counties or municipalities to certain senior, low -7
income, long-term residents, and to provide an 8
effective date. 9
Be It Resolved by the Legislature of the S tate 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 are agreed to and shall be submitted to the 14
electors of this state for approval or rejection at the nex t 15
general 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) Every person who has the legal or equitable title to 21
real estate and maintains thereon the permanent residence of the 22
owner, or another legally or naturally dependent upon the owner, 23
shall be exempt from taxation thereon, except assessments for 24
special benefits, up to the assessed valuation of twenty -five 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, for al l levies other than school district 26
levies, on the assessed valuation greater than fifty thousand 27
dollars and up to seventy -five thousand dollars, upon 28
establishment of right thereto in the manner prescribed by law. 29
The real estate may be held by legal or equitable title, by the 30
entireties, jointly, in common, as a condominium, or indirectly 31
by stock ownership or membership representing the owner's or 32
member's proprietary interest in a corporation owning a fee or a 33
leasehold initially in excess of ninety -eight years. The 34
exemption shall not apply with respect to any assessment roll 35
until such roll is first determined to be in compliance with the 36
provisions of section 4 by a state agency designated by general 37
law. This exemption is repealed on the effective d ate of any 38
amendment to this Article which provides for the assessment of 39
homestead property at less than just value. 40
(b) Not more than one exemption shall be allowed any 41
individual or family unit or with respect to any residential 42
unit. No exemption sha ll exceed the value of the real estate 43
assessable to the owner or, in case of ownership through stock 44
or membership in a corporation, the value of the proportion 45
which the interest in the corporation bears to the assessed 46
value of the property. 47
(c) By general law and subject to conditions specified 48
therein, the Legislature may provide to renters, who are 49
permanent residents, ad valorem tax relief on all ad valorem tax 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
levies. Such ad valorem tax relief shall be in the form and 51
amount established by genera l law. 52
(d) The legislature may, by general law, allow counties or 53
municipalities, for the purpose of their respective tax levies 54
and subject to the provisions of general law, to grant either or 55
both of the following additional homestead tax exemptions: 56
(1) An exemption not exceeding fifty thousand dollars to a 57
person who has the legal or equitable title to real estate and 58
maintains thereon the permanent residence of the owner, who has 59
attained age sixty-five, and whose household income, as defined 60
by general law, does not exceed twenty thousand dollars; or 61
(2) An exemption equal to the assessed value of the 62
property to a person who has the legal or equitable title to 63
real estate with a just value less than three two hundred and 64
fifty thousand dollars, as determined in the first tax year that 65
the owner applies and is eligible for the exemption, and who has 66
maintained thereon the permanent residence of the owner for not 67
less than twenty-five years, who has attained age sixty -five, 68
and whose household inco me does not exceed the income limitation 69
prescribed in paragraph (1). 70
71
The general law must allow counties and municipalities to grant 72
these additional exemptions, within the limits prescribed in 73
this subsection, by ordinance adopted in the manner prescrib ed 74
by general law, and must provide for the periodic adjustment of 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
the income limitation prescribed in this subsection for changes 76
in the cost of living. 77
(e)(1) Each veteran who is age 65 or older who is 78
partially or totally permanently disabled shall re ceive a 79
discount from the amount of the ad valorem tax otherwise owed on 80
homestead property the veteran owns and resides in if the 81
disability was combat related and the veteran was honorably 82
discharged upon separation from military service. The discount 83
shall be in a percentage equal to the percentage of the 84
veteran's permanent, service -connected disability as determined 85
by the United States Department of Veterans Affairs. To qualify 86
for the discount granted by this paragraph, an applicant must 87
submit to the county property appraiser, by March 1, an official 88
letter from the United States Department of Veterans Affairs 89
stating the percentage of the veteran's service -connected 90
disability and such evidence that reasonably identifies the 91
disability as combat rel ated and a copy of the veteran's 92
honorable discharge. If the property appraiser denies the 93
request for a discount, the appraiser must notify the applicant 94
in writing of the reasons for the denial, and the veteran may 95
reapply. The Legislature may, by genera l law, waive the annual 96
application requirement in subsequent years. 97
(2) If a veteran who receives the discount described in 98
paragraph (1) predeceases his or her spouse, and if, upon the 99
death of the veteran, the surviving spouse holds the legal or 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
beneficial title to the homestead property and permanently 101
resides thereon, the discount carries over to the surviving 102
spouse until he or she remarries or sells or otherwise disposes 103
of the homestead property. If the surviving spouse sells or 104
otherwise disposes of the property, a discount not to exceed the 105
dollar amount granted from the most recent ad valorem tax roll 106
may be transferred to the surviving spouse's new homestead 107
property, if used as his or her permanent residence and he or 108
she has not remarried. 109
(3) This subsection is self -executing and does not require 110
implementing legislation. 111
(f) By general law and subject to conditions and 112
limitations specified therein, the Legislature may provide ad 113
valorem tax relief equal to the total amount or a portion of the 114
ad valorem tax otherwise owed on homestead property to: 115
(1) The surviving spouse of a veteran who died from 116
service-connected causes while on active duty as a member of the 117
United States Armed Forces. 118
(2) The surviving spouse of a first respond er who died in 119
the line of duty. 120
(3) A first responder who is totally and permanently 121
disabled as a result of an injury or injuries sustained in the 122
line of duty. Causal connection between a disability and service 123
in the line of duty shall not be presume d but must be determined 124
as provided by general law. For purposes of this paragraph, the 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
term "disability" does not include a chronic condition or 126
chronic disease, unless the injury sustained in the line of duty 127
was the sole cause of the chronic condition or chronic disease. 128
129
As used in this subsection and as further defined by general 130
law, the term "first responder" means a law enforcement officer, 131
a correctional officer, a firefighter, an emergency medical 132
technician, or a paramedic, and the term "in the line of duty" 133
means arising out of and in the actual performance of duty 134
required by employment as a first responder. 135
ARTICLE XII 136
SCHEDULE 137
Additional homestead tax exemption for certain persons age 138
sixty-five or older; increased just value limit. —The amendment 139
to Section 6 of Article VII increasing the just value limit of 140
real estate eligible for the additional homestead tax exemption 141
for certain persons age sixty -five or older shall take effect 142
January 1, 2025. 143
BE IT FURTHER RESOLVED that the following statement be 144
placed on the ballot: 145
CONSTITUTIONAL AMENDMENT 146
ARTICLE VII, SECTION 6 147
ARTICLE XII 148
HOMESTEAD TAX EXEMPTION FOR CERTAIN SENIOR, LOW -INCOME, 149
LONG-TERM RESIDENTS; INCREASED JUST VALUE LIMIT. —Proposing an 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
amendment to the State Constitution to in crease the just value 151
limit, from $250,000 to $300,000, of real estate eligible for 152
the homestead tax exemption that may be granted by counties or 153
municipalities to certain senior, low -income, long-term 154
residents. If approved, this amendment shall take eff ect January 155
1, 2025. 156