Florida 2025 Regular Session

Florida House Bill H0163

Introduced
1/14/25  
Refer
1/22/25  
Refer
1/22/25  
Refer
1/22/25  
Engrossed
4/16/25  

Caption

Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics

Impact

If approved, HJR 163 would add provisions in the Constitution allowing for a homestead property tax exemption specifically for the surviving spouses of quadriplegics. Currently, there are limited tax relief options for this demographic, making this amendment a significant enhancement of their financial protection. By offering this exemption, the state seeks to alleviate some of the financial pressures faced by these families, particularly in the wake of emotional and physical challenges associated with living conditions stemming from quadriplegia.

Summary

House Joint Resolution 163 proposes an amendment to the Florida State Constitution to authorize a property tax exemption for the surviving spouse of certain quadriplegics. This resolution aims to provide financial relief to those who have lost their quadriplegic partners, ensuring that they can maintain their homesteads without the burden of property taxes. The proposal reflects a growing concern for the welfare of individuals with disabilities and their families, promoting a supportive framework for their continued residency in their homes after a spouse’s death.

Contention

The proposal's support and opposition stem from different interpretations of its implications on state revenue and public welfare. Proponents argue that this measure is a necessary acknowledgment of the sacrifices made by quadriplegics and their families, boosting their quality of life and fostering compassion within community policies. Conversely, critics might raise concerns about potential revenue losses for local governments that could arise from increased exemptions, arguing that financial burdens should be distributed more equitably among all property owners.

Companion Bills

FL S0748

Same As Homestead Property Exemption for the Surviving Spouses of Certain Quadriplegics

FL S0750

Similar To Tax Exemptions for Surviving Spouses of Quadriplegics

FL H0165

Related Tax Exemptions for Surviving Spouses of Quadriplegics

Similar Bills

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TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

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