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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 revise the 4
requirements for a discount from the amount of ad 5
valorem tax owed on homestead property for certain 6
disabled veterans and to provide an effective date. 7
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Be It Resolved by the Legislature of the State of Florida: 9
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That the following amendment to S ection 6 of Article VII 11
and the creation of a new section in Article XII of the State 12
Constitution are agreed to and shall be submitted to the 13
electors of this state for approval or rejection at the next 14
general election or at an earlier special election s pecifically 15
authorized by law for that purpose: 16
ARTICLE VII 17
FINANCE AND TAXATION 18
SECTION 6. Homestead exemptions. — 19
(a) Every person who has the legal or equitable title to 20
real estate and maintains thereon the permanent residence of the 21
owner, or another legally or naturally dependent upon the owner, 22
shall be exempt from taxation thereon, except assessments for 23
special benefits, up to the assessed valuation of twenty -five 24
thousand dollars and, for all levies other than school district 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
levies, on the assessed valuation greater than fifty thousand 26
dollars and up to seventy -five thousand dollars, upon 27
establishment of right thereto in the manner prescribed by law. 28
The real estate may be held by legal or equitable title, by the 29
entireties, jointly, in common , as a condominium, or indirectly 30
by stock ownership or membership representing the owner's or 31
member's proprietary interest in a corporation owning a fee or a 32
leasehold initially in excess of ninety -eight years. The 33
exemption shall not apply with respect to any assessment roll 34
until such roll is first determined to be in compliance with the 35
provisions of section 4 by a state agency designated by general 36
law. This exemption is repealed on the effective date of any 37
amendment to this Article which provides fo r the assessment of 38
homestead property at less than just value. 39
(b) Not more than one exemption shall be allowed any 40
individual or family unit or with respect to any residential 41
unit. No exemption shall exceed the value of the real estate 42
assessable to the owner or, in case of ownership through stock 43
or membership in a corporation, the value of the proportion 44
which the interest in the corporation bears to the assessed 45
value of the property. 46
(c) By general law and subject to conditions specified 47
therein, the Legislature may provide to renters, who are 48
permanent residents, ad valorem tax relief on all ad valorem tax 49
levies. Such ad valorem tax relief shall be in the form and 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
amount established by general law. 51
(d) The legislature may, by general law, allo w counties or 52
municipalities, for the purpose of their respective tax levies 53
and subject to the provisions of general law, to grant either or 54
both of the following additional homestead tax exemptions: 55
(1) An exemption not exceeding fifty thousand dollars to a 56
person who has the legal or equitable title to real estate and 57
maintains thereon the permanent residence of the owner, who has 58
attained age sixty-five, and whose household income, as defined 59
by general law, does not exceed twenty thousand dollars; or 60
(2) An exemption equal to the assessed value of the 61
property to a person who has the legal or equitable title to 62
real estate with a just value less than two hundred and fifty 63
thousand dollars, as determined in the first tax year that the 64
owner applies and is eligible for the exemption, and who has 65
maintained thereon the permanent residence of the owner for not 66
less than twenty-five years, who has attained age sixty -five, 67
and whose household income does not exceed the income limitation 68
prescribed in paragraph (1). 69
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The general law must allow counties and municipalities to grant 71
these additional exemptions, within the limits prescribed in 72
this subsection, by ordinance adopted in the manner prescribed 73
by general law, and must provide for the periodic adjustm ent of 74
the income limitation prescribed in this subsection for changes 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
in the cost of living. 76
(e)(1) Each veteran who is age 65 or older who is 77
partially or totally permanently disabled shall receive a 78
discount from the amount of the ad valorem tax other wise owed on 79
homestead property the veteran owns and resides in if the 80
disability was combat related , and the veteran was honorably 81
discharged upon separation from military service , and the 82
veteran received the Purple Heart medal . The discount shall be 83
in a percentage equal to the percentage of the veteran's 84
permanent, service-connected disability as determined by the 85
United States Department of Veterans Affairs. To qualify for the 86
discount granted by this paragraph, an applicant must submit to 87
the county property appraiser, by March 1, an official letter 88
from the United States Department of Veterans Affairs stating 89
the percentage of the veteran's service -connected disability and 90
such evidence that reasonably identifies the disability as 91
combat related and a copy of the veteran's honorable discharge. 92
If the property appraiser denies the request for a discount, the 93
appraiser must notify the applicant in writing of the reasons 94
for the denial, and the veteran may reapply. The Legislature 95
may, by general law, wai ve the annual application requirement in 96
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 th e 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 responder 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 presumed but m ust 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 chro nic 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
Ad valorem tax discount for certain permanently disabled 138
veterans.—The amendment to Section 6 of Article VII, relating to 139
the ad valorem tax discount for certain disabled veterans, and 140
this section shall take effect January 1, 2025. 141
BE IT FURTHER RESOLVED that the following statement be 142
placed on the ballot: 143
CONSTITUTIONAL AMENDMENT 144
ARTICLE VII, SECTION 6 145
ARTICLE XII 146
AD VALOREM TAX DISCOUNT FOR CERTAIN VETERANS WITH COMBAT -147
RELATED DISABILITIES. —Revises eligibility for receiving the ad 148
valorem tax discount on homestead property for disabled veterans 149
to include all veterans with a combat -related disability, 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
regardless of age, who were honorably discharged upon separation 151
from military service and received the Purple Heart medal. 152
Current law provides the discount for veterans with a combat -153
related disability who are age 65 or older and honorably 154
discharged upon separation from military service. If approved, 155
this amendment takes effect January 1, 2025. 156