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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 of the State Constitution and the 3
creation of a new section in Article XII of the State 4
Constitution to require an annual adjustment to the 5
value of certain homestead exemptions and provide an 6
effective date. 7
8
Be It Resolved by the Legislature of the State of Florida: 9
10
That the following amendment to Section 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 specifically 15
authorized by law for that purpose: 16
ARTICLE VII 17
FINANCE AND TAXATION 18
SECTION 6. Homestead exemptions. — 19
(a)(1) Every person who has the legal or equitable title 20
to real estate and maintains thereon the permanent residence of 21
the owner, or another legally or naturally depende nt upon the 22
owner, shall be exempt from taxation thereon, except assessments 23
for special benefits, as follows: 24
a. Up to the assessed valuation of twenty -five thousand 25
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dollars; and, 26
b. For all levies other than school district levies, on 27
the assessed valuation greater than fifty thousand dollars and 28
up to seventy-five thousand dollars, 29
30
upon establishment of right thereto in the manner prescribed by 31
law. The real estate may be held by legal or equitable title, by 32
the entireties, jointly, in common, as a condominium, or 33
indirectly by stock ownership or membership representing the 34
owner's or member's proprietary interest in a corporation owning 35
a fee or a leasehold initially in excess of ninety -eight years. 36
The exemption shall not apply with respect to any assessment 37
roll until such roll is first determined to be in compliance 38
with the provisions of section 4 by a state agency designated by 39
general law. This exemption is repealed on the effective date of 40
any amendment to this Article which provides for the assessment 41
of homestead property at less than just value. 42
(2) The twenty-five thousand dollar amount of assessed 43
valuation exempt from taxation provided in subparagraph (a)(1)b. 44
shall be adjusted annually on January 1 of each year for 45
inflation using the percent change in the Consumer Price Index 46
for All Urban Consumers, U.S. City Average, all items 1967=100, 47
or successor reports for the preceding calendar year as 48
initially reported by the United States Department of Labor, 49
Bureau of Labor Statistics, if such percent change is positive. 50
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(3) The amount of assessed valuation exempt from taxation 51
for which every person who has the legal or equitable title to 52
real estate and maintains thereon the permanent residence of the 53
owner, or another person legally or naturally dependent upon the 54
owner, is eligible, and which applies solely to levies other 55
than school district levies, that is added to this constitution 56
after January 1, 2025, shall be adjusted annually on January 1 57
of each year for inflation using the p ercent change in the 58
Consumer Price Index for All Urban Consumers, U.S. City Average, 59
all items 1967=100, or successor reports for the preceding 60
calendar year as initially reported by the United States 61
Department of Labor, Bureau of Labor Statistics, if su ch percent 62
change is positive, beginning the year following the effective 63
date of such exemption. 64
(b) Not more than one exemption shall be allowed any 65
individual or family unit or with respect to any residential 66
unit. No exemption shall exceed the value of the real estate 67
assessable to the owner or, in case of ownership through stock 68
or membership in a corporation, the value of the proportion 69
which the interest in the corporation bears to the assessed 70
value of the property. 71
(c) By general law and subject to conditions specified 72
therein, the Legislature may provide to renters, who are 73
permanent residents, ad valorem tax relief on all ad valorem tax 74
levies. Such ad valorem tax relief shall be in the form and 75
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amount established by general law. 76
(d) The legislature may, by general law, allow counties or 77
municipalities, for the purpose of their respective tax levies 78
and subject to the provisions of general law, to grant either or 79
both of the following additional homestead tax exe mptions: 80
(1) An exemption not exceeding fifty thousand dollars to a 81
person who has the legal or equitable title to real estate and 82
maintains thereon the permanent residence of the owner, who has 83
attained age sixty-five, and whose household income, as def ined 84
by general law, does not exceed twenty thousand dollars; or 85
(2) An exemption equal to the assessed value of the 86
property to a person who has the legal or equitable title to 87
real estate with a just value less than two hundred and fifty 88
thousand dollars, as determined in the first tax year that the 89
owner applies and is eligible for the exemption, and who has 90
maintained thereon the permanent residence of the owner for not 91
less than twenty-five years, who has attained age sixty -five, 92
and whose household income does not exceed the income limitation 93
prescribed in paragraph (1). 94
95
The general law must allow counties and municipalities to grant 96
these additional exemptions, within the limits prescribed in 97
this subsection, by ordinance adopted in the manner pres cribed 98
by general law, and must provide for the periodic adjustment of 99
the income limitation prescribed in this subsection for changes 100
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in the cost of living. 101
(e)(1) Each veteran who is age 65 or older who is 102
partially or totally permanently disabled shal l receive a 103
discount from the amount of the ad valorem tax otherwise owed on 104
homestead property the veteran owns and resides in if the 105
disability was combat related and the veteran was honorably 106
discharged upon separation from military service. The discoun t 107
shall be in a percentage equal to the percentage of the 108
veteran's permanent, service -connected disability as determined 109
by the United States Department of Veterans Affairs. To qualify 110
for the discount granted by this paragraph, an applicant must 111
submit to the county property appraiser, by March 1, an official 112
letter from the United States Department of Veterans Affairs 113
stating the percentage of the veteran's service -connected 114
disability and such evidence that reasonably identifies the 115
disability as combat related and a copy of the veteran's 116
honorable discharge. If the property appraiser denies the 117
request for a discount, the appraiser must notify the applicant 118
in writing of the reasons for the denial, and the veteran may 119
reapply. The Legislature may, by ge neral law, waive the annual 120
application requirement in subsequent years. 121
(2) If a veteran who receives the discount described in 122
paragraph (1) predeceases his or her spouse, and if, upon the 123
death of the veteran, the surviving spouse holds the legal or 124
beneficial title to the homestead property and permanently 125
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resides thereon, the discount carries over to the surviving 126
spouse until he or she remarries or sells or otherwise disposes 127
of the homestead property. If the surviving spouse sells or 128
otherwise disposes of the property, a discount not to exceed the 129
dollar amount granted from the most recent ad valorem tax roll 130
may be transferred to the surviving spouse's new homestead 131
property, if used as his or her permanent residence and he or 132
she has not remarried . 133
(3) This subsection is self -executing and does not require 134
implementing legislation. 135
(f) By general law and subject to conditions and 136
limitations specified therein, the Legislature may provide ad 137
valorem tax relief equal to the total amount or a port ion of the 138
ad valorem tax otherwise owed on homestead property to: 139
(1) The surviving spouse of a veteran who died from 140
service-connected causes while on active duty as a member of the 141
United States Armed Forces. 142
(2) The surviving spouse of a first resp onder who died in 143
the line of duty. 144
(3) A first responder who is totally and permanently 145
disabled as a result of an injury or injuries sustained in the 146
line of duty. Causal connection between a disability and service 147
in the line of duty shall not be pres umed but must be determined 148
as provided by general law. For purposes of this paragraph, the 149
term "disability" does not include a chronic condition or 150
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chronic disease, unless the injury sustained in the line of duty 151
was the sole cause of the chronic conditi on or chronic disease. 152
153
As used in this subsection and as further defined by general 154
law, the term "first responder" means a law enforcement officer, 155
a correctional officer, a firefighter, an emergency medical 156
technician, or a paramedic, and the term "in t he line of duty" 157
means arising out of and in the actual performance of duty 158
required by employment as a first responder. 159
ARTICLE XII 160
SCHEDULE 161
Annual adjustment to homestead exemption value. —This 162
section and the amendment to Section 6 of Article VII requ iring 163
an annual adjustment for inflation of specified homestead 164
exemptions shall take effect January 1, 2025. 165
166
BE IT FURTHER RESOLVED that the following statement be 167
placed on the ballot: 168
CONSTITUTIONAL AMEND MENT 169
ARTICLE VII, SECTION 6 170
ARTICLE XII 171
ANNUAL ADJUSTMENTS TO THE VALUE OF CERTAIN HOM ESTEAD 172
EXEMPTIONS.—Proposing an amendment to the State Constitution to 173
require an annual adjustment for inflation to the value of 174
current or future homestead exemptions that apply solely to 175
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levies other than school district levies and for which every 176
person who has legal or equitable title to real estate and 177
maintains thereon the permanent residence of the owner, or 178
another person legally or naturally dependent upon the owner is 179
eligible. This amendment takes effect January 1, 2025. 180