Florida 2023 Regular Session

Florida House Bill H0469

Introduced
1/24/23  
Refer
2/1/23  
Refer
2/1/23  
Refer
2/1/23  

Caption

Revised Limitation on Increases of Homestead Property Tax Assessments

Impact

If approved, HJR 469 would provide a significant shift in how property taxes are determined for homesteaded properties in Florida. The amendment aims to protect homeowners from sudden spikes in tax assessments, which have been a growing concern as property values rise across the state. The reduction in the maximum allowable increase for property tax assessments could lead to lower tax liabilities for homeowners, affecting local government revenues that depend on property taxes. This financial adjustment is crucial as it balances homeowners' interests with the fiscal capabilities of municipalities to fund public services.

Summary

House Joint Resolution 469 seeks to amend the limitation on annual increases of homestead property tax assessments in Florida, revising the current limit from 3% to 2%. This measure introduces a new assessment formula that anchors the increases to a percentage change based on the Consumer Price Index (CPI) for all urban consumers. Consequently, if the CPI indicates a lower change percentage, the cap on property tax increases would be determined by this CPI modification rather than the currently established cap. This amendment is designed to offer greater protection to homeowners against sharp tax increases that may arise from market pressures.

Contention

Discussions surrounding HJR 469 have involved differing opinions regarding its implications for local government budgets. Supporters argue that the measure is necessary to safeguard residents, particularly in economically volatile times, while critics express concern that reducing property tax revenues could hinder public services and infrastructure projects. Furthermore, the measure's reliance on CPI for assessment adjustments raises questions about its effectiveness in accurately reflecting the local real estate market's fluctuations. This ongoing debate underscores the complexities of property taxation and the need to balance homeowner protections with essential services.

Companion Bills

FL S0122

Same As Revised Limitation on Increases of Homestead Property Tax Assessments

FL S0120

Similar To Homestead Assessments

FL H0471

Related Homestead Assessments

Similar Bills

FL H1105

Rescinding a Homestead Exemption Application

FL H0775

Assessment of Homestead Property

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

FL H1649

Property Tax Administration

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

MN SF174

Application permission for homestead classification to use federal taxpayer identification numbers in lieu of Social Security Numbers

FL H1041

Assessment of Homestead Property