HJR 53 2024
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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 provide for a homestead property tax 5
exemption for the surviving spouse of certain 6
quadriplegics. 7
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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 thereon, 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 fifty thousand 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
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 representing the owne r'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 compliance 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 This exemption is repealed on the effective date of any 36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. 38
(b) Not more than one exemption shall be allowed any 39
individual or family unit or with respect to any residential 40
unit. No exemption shall exceed the value of the real estate 41
assessable to the owner or, in case of ownership through stock 42
or membership in a corporation, the valu e of the proportion 43
which the interest in the corporation bears to the assessed 44
value of the property. 45
(c) By general law and subject to conditions specified 46
therein, the Legislature may provide to renters, who are 47
permanent residents, ad valorem tax rel ief on all ad valorem tax 48
levies. Such ad valorem tax relief shall be in the form and 49
amount established by general law. 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
(d) The legislature may, by general law, allow counties or 51
municipalities, for the purpose of their respective tax levies 52
and subject to the provisions of general law, to grant either or 53
both of the following additional homestead tax exemptions: 54
(1) An exemption not exceeding fifty thousand dollars to a 55
person who has the legal or equitable title to real estate and 56
maintains thereon the permanent residence of the owner, who has 57
attained age sixty-five, and whose household income, as defined 58
by general law, does not exceed twenty thousand dollars; or 59
(2) An exemption equal to the assessed value of the 60
property to a person who has the legal or equitable title to 61
real estate with a just value less than two hundred and fifty 62
thousand dollars, as determined in the first tax year that the 63
owner applies and is eligible for the exemption, and who has 64
maintained thereon the permanent residence of the owner for not 65
less than twenty-five years, who has attained age sixty -five, 66
and whose household income does not exceed the income limitation 67
prescribed in paragraph (1). 68
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The general law must allow counties and municipalities to grant 70
these additional exemptions, within the limits prescribed in 71
this subsection, by ordinance adopted in the manner prescribed 72
by general law, and must provide for the periodic adjustment of 73
the income limitation prescribed in this subsection for changes 74
in the cost of living. 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
(e)(1) Each veteran who is age 65 or older who is 76
partially or totally permanently disabled shall receive a 77
discount from the amount of the ad valorem tax otherwise owed on 78
homestead property the veteran owns and resides in if the 79
disability was combat related and the veteran was honorably 80
discharged upon separation from military service. The discount 81
shall be in a percentage equal to the percentage of the 82
veteran's permanent, service -connected disability as determined 83
by the United States Departm ent of Veterans Affairs. To qualify 84
for the discount granted by this paragraph, an applicant must 85
submit to the county property appraiser, by March 1, an official 86
letter from the United States Department of Veterans Affairs 87
stating the percentage of the ve teran's service-connected 88
disability and such evidence that reasonably identifies the 89
disability as combat related and a copy of the veteran's 90
honorable discharge. If the property appraiser denies the 91
request for a discount, the appraiser must notify the a pplicant 92
in writing of the reasons for the denial, and the veteran may 93
reapply. The Legislature may, by general law, waive the annual 94
application requirement in subsequent years. 95
(2) If a veteran who receives the discount described in 96
paragraph (1) predeceases his or her spouse, and if, upon the 97
death of the veteran, the surviving spouse holds the legal or 98
beneficial title to the homestead property and permanently 99
resides thereon, the discount carries over to the surviving 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
spouse until he or she remarries or sells or otherwise disposes 101
of the homestead property. If the surviving spouse sells or 102
otherwise disposes of the property, a discount not to exceed the 103
dollar amount granted from the most recent ad valorem tax roll 104
may be transferred to the surviving spouse's new homestead 105
property, if used as his or her permanent residence and he or 106
she has not remarried. 107
(3) This subsection is self -executing and does not require 108
implementing legislation. 109
(f) By general law and subject to conditions and 110
limitations specified therein, the Legislature may provide ad 111
valorem tax relief equal to the total amount or a portion of the 112
ad valorem tax otherwise owed on homestead property to: 113
(1) The surviving spouse of a veteran who died from 114
service-connected causes whil e on active duty as a member of the 115
United States Armed Forces. 116
(2) The surviving spouse of a first responder who died in 117
the line of duty. 118
(3) A first responder who is totally and permanently 119
disabled as a result of an injury or injuries sustained in the 120
line of duty. Causal connection between a disability and service 121
in the line of duty shall not be presumed but must be determined 122
as provided by general law. For purposes of this paragraph, the 123
term "disability" does not include a chronic condition or 124
chronic disease, unless the injury sustained in 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
was the sole cause of the chronic condition or chronic disease. 126
(4) The surviving spouse of a quadriplegic who was 127
receiving a property tax exemption on real estate used and owned 128
as a homestead at the time of their death. 129
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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 emergency 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 for surviving spouses 139
quadriplegics.—This section and the amendment to Sect ion 6 of 140
Article VII, authorizing the Legislature to provide for a 141
homestead property tax exemption for the surviving spouse of a 142
quadriplegic who was receiving a property tax exemption on real 143
estate used and owned as a homestead at the time of their deat h 144
shall take effect January 1, 2025. 145
146
BE IT FURTHER RESOLVED that the following statement be 147
placed on the ballot: 148
CONSTITUTIONAL AMEND MENT 149
ARTICLE VII, SECTION 6 150
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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
AD VALOREM TAX EXEMPTION FOR SURVIVING SPOUSES OF 151
QUADRIPLEGICS.—Proposing an amendment to the State Constitution 152
to authorize the Legislature to provide for a property tax 153
exemption for the surviving spouse of a quadriplegic who was 154
receiving a property tax exemption on real estate used and owned 155
as a homestead at the time of their death. The amendment takes 156
effect January 1, 2025. 157