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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
8
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)(1) Every person who has the legal or equitable title 19
to real estate and maintains thereon the permanent residence of 20
the owner, or another legally or naturally dependent upon the 21
owner, shall be exempt from taxation there on, except assessments 22
for special benefits, as follows: 23
a. Up to the assessed valuation of twenty -five thousand 24
dollars; and 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
b. For all levies other than school district levies, on 26
the assessed valuation greater than fifty thousand dollars and 27
up to seventy-five thousand dollars, 28
29
upon establishment of right thereto in the manner prescribed by 30
law. The real estate may be held by legal or equitable title, by 31
the entireties, jointly, in common, as a condominium, or 32
indirectly by stock ownership or member ship representing the 33
owner's or member's proprietary interest in a corporation owning 34
a fee or a leasehold initially in excess of ninety -eight years. 35
The exemption shall not apply with respect to any assessment 36
roll until such roll is first determined to be in compliance 37
with the provisions of section 4 by a state agency designated by 38
general law. This exemption is repealed on the effective date of 39
any amendment to this Article which provides for the assessment 40
of homestead property at less than just value . 41
(2) The twenty-five thousand dollar amount of assessed 42
valuation exempt from taxation provided in subparagraph (a)(1)b. 43
shall be adjusted annually on January 1 of each year for 44
inflation using the percent change in the Consumer Price Index 45
for All Urban Consumers, U.S. City Average, all items 1967=100, 46
or successor reports for the preceding calendar year as 47
initially reported by the United States Department of Labor, 48
Bureau of Labor Statistics, if such percent change is positive. 49
(3) The amount of ass essed valuation exempt from taxation 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
for which every person who has the legal or equitable title to 51
real estate and maintains thereon the permanent residence of the 52
owner, or another person legally or naturally dependent upon the 53
owner, is eligible, and wh ich applies solely to levies other 54
than school district levies, that is added to this constitution 55
after January 1, 2025, shall be adjusted annually on January 1 56
of each year for inflation using the percent change in the 57
Consumer Price Index for All Urban Consumers, U.S. City Average, 58
all items 1967=100, or successor reports for the preceding 59
calendar year as initially reported by the United States 60
Department of Labor, Bureau of Labor Statistics, if such percent 61
change is positive, beginning the year follow ing the effective 62
date of such exemption. 63
(b) Not more than one exemption shall be allowed any 64
individual or family unit or with respect to any residential 65
unit. No exemption shall exceed the value of the real estate 66
assessable to the owner or, in case of ownership through stock 67
or membership in a corporation, the value of the proportion 68
which the interest in the corporation bears to the assessed 69
value of the property. 70
(c) By general law and subject to conditions specified 71
therein, the Legislature may provide to renters, who are 72
permanent residents, ad valorem tax relief on all ad valorem tax 73
levies. Such ad valorem tax relief shall be in the form and 74
amount established by general law. 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
(d) The legislature may, by general law, allow counties or 76
municipalities, for the purpose of their respective tax levies 77
and subject to the provisions of general law, to grant either or 78
both of the following additional homestead tax exemptions: 79
(1) An exemption not exceeding fifty thousand dollars to a 80
person who has the legal or equitable title to real estate and 81
maintains thereon the permanent residence of the owner, who has 82
attained age sixty-five, and whose household income, as defined 83
by general law, does not exceed twenty thousand dollars; or 84
(2) An exemption equal to the assessed value of the 85
property to a person who has the legal or equitable title to 86
real estate with a just value less than two hundred and fifty 87
thousand dollars, as determined in the first tax year that the 88
owner applies and is eligible for th e exemption, and who has 89
maintained thereon the permanent residence of the owner for not 90
less than twenty-five years, who has attained age sixty -five, 91
and whose household income does not exceed the income limitation 92
prescribed in paragraph (1). 93
94
The general law must allow counties and municipalities to grant 95
these additional exemptions, within the limits prescribed in 96
this subsection, by ordinance adopted in the manner prescribed 97
by general law, and must provide for the periodic adjustment of 98
the income limitation prescribed in this subsection for changes 99
in the cost of living. 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
(e)(1) Each veteran who is age 65 or older who is 101
partially or totally permanently disabled shall receive a 102
discount from the amount of the ad valorem tax otherwise owed on 103
homestead property the veteran owns and resides in if the 104
disability was combat related and the veteran was honorably 105
discharged upon separation from military service. The discount 106
shall be in a percentage equal to the percentage of the 107
veteran's permanent, servic e-connected disability as determined 108
by the United States Department of Veterans Affairs. To qualify 109
for the discount granted by this paragraph, an applicant must 110
submit to the county property appraiser, by March 1, an official 111
letter from the United State s Department of Veterans Affairs 112
stating the percentage of the veteran's service -connected 113
disability and such evidence that reasonably identifies the 114
disability as combat related and a copy of the veteran's 115
honorable discharge. If the property appraiser d enies the 116
request for a discount, the appraiser must notify the applicant 117
in writing of the reasons for the denial, and the veteran may 118
reapply. The Legislature may, by general law, waive the annual 119
application requirement in subsequent years. 120
(2) If a veteran who receives the discount described in 121
paragraph (1) predeceases his or her spouse, and if, upon the 122
death of the veteran, the surviving spouse holds the legal or 123
beneficial title to the homestead property and permanently 124
resides thereon, the discou nt carries over to the surviving 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
spouse until he or she remarries or sells or otherwise disposes 126
of the homestead property. If the surviving spouse sells or 127
otherwise disposes of the property, a discount not to exceed the 128
dollar amount granted from the mos t recent ad valorem tax roll 129
may be transferred to the surviving spouse's new homestead 130
property, if used as his or her permanent residence and he or 131
she has not remarried. 132
(3) This subsection is self -executing and does not require 133
implementing legislati on. 134
(f) By general law and subject to conditions and 135
limitations specified therein, the Legislature may provide ad 136
valorem tax relief equal to the total amount or a portion of the 137
ad valorem tax otherwise owed on homestead property to: 138
(1) The surviving spouse of a veteran who died from 139
service-connected causes while on active duty as a member of the 140
United States Armed Forces. 141
(2) The surviving spouse of a first responder who died in 142
the line of duty. 143
(3) A first responder who is totally and perman ently 144
disabled as a result of an injury or injuries sustained in the 145
line of duty. Causal connection between a disability and service 146
in the line of duty shall not be presumed but must be determined 147
as provided by general law. For purposes of this paragrap h, the 148
term "disability" does not include a chronic condition or 149
chronic disease, unless the injury sustained in the line of duty 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
was the sole cause of the chronic condition or chronic disease. 151
(4) The surviving spouse of a quadriplegic who was 152
receiving a property tax exemption on real estate used and owned 153
as a homestead at the time of the death of the quadriplegic. 154
155
As used in this subsection and as further defined by general 156
law, the term "first responder" means a law enforcement officer, 157
a correctional officer, a firefighter, an emergency medical 158
technician, or a paramedic, and the term "in the line of duty" 159
means arising out of and in the actual performance of duty 160
required by employment as a first responder. 161
162
ARTICLE XII 163
SCHEDULE 164
Ad valorem tax exemption for surviving spouses of 165
quadriplegics.—This section and the amendment to Section 6 of 166
Article VII, authorizing the Legislature to provide for a 167
homestead property tax exemption for the surviving spouse of a 168
quadriplegic who was receiving a proper ty tax exemption on real 169
estate used and owned as a homestead at the time of the death of 170
the quadriplegic shall take effect January 1, 2027. 171
172
BE IT FURTHER RESOLVED that the following statement be 173
placed on the ballot: 174
CONSTITUTIONAL AMEND MENT 175
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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
ARTICLE VII, SECTION 6 176
AD VALOREM TAX EXEMPTION FOR SURVIVING SPOUSES OF 177
QUADRIPLEGICS.—Proposing an amendment to the State Constitution 178
to authorize the Legislature to provide for a property tax 179
exemption for the surviving spouse of a quadriplegic who was 180
receiving a property tax exemption on real estate used and owned 181
as a homestead at the time of their death. The amendment takes 182
effect January 1, 2027. 183