STORAGE NAME: h0163.WMC
DATE: 3/11/2025
1
FLORIDA HOUSE OF REPRESENTATIVES
BILL ANALYSIS
This bill analysis was prepared by nonpartisan committee staff and does not constitute an official statement of legislative intent.
BILL #: HJR 163
TITLE: Ad Valorem Property Tax Exemption for the
Surviving Spouse of Quadriplegics
SPONSOR(S): Tant
COMPANION BILL: None
LINKED BILLS: HB 165 Tant
RELATED BILLS: SJR 748 (Simon)
Committee References
Ways & Means
Intergovernmental Affairs
State Affairs
SUMMARY
Effect of the Bill:
This joint resolution proposes an amendment to Article VII, Section 6 of the Florida Constitution to allow the ad
valorem tax exemption enjoyed by a quadriplegic to carry over to his or her surviving spouse if the quadriplegic
person predeceases his or her spouse.
Subject to approval by 60 percent of voters during the 2026 general election, the amendment proposed in the joint
resolution will take effect on January 1, 2027. The joint resolution is not subject to the governor’s veto powers.
Fiscal or Economic Impact:
The Revenue Estimating Conference estimated that the joint resolution has no impact on state and local
government revenues as the joint resolution is not self-executing.
Extraordinary Vote Required for Passage:
The joint resolution requires a three-fifths vote of the membership of both houses of the Legislature for final
passage.
JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
ANALYSIS
EFFECT OF THE BILL:
This joint resolution amends Article VII, Section 6, of the Florida Constitution, to authorize the Legislature to allow
the property tax exemption for homestead property used and owned by a quadriplegic person to carry over to his
or her surviving spouse if the quadriplegic person predeceases his or her spouse.
A joint resolution proposing an amendment to the Florida Constitution must be passed by three-fifths of the
membership of each house of the Legislature.
Subject to approval by 60 percent of voters during the 2026 general election, the amendment proposed in the joint
resolution will take effect on January 1, 2027. The joint resolution is not subject to the Governor’s veto powers.
FISCAL OR ECONOMIC IMPACT:
JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
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STATE GOVERNMENT:
The Revenue Estimating Conference estimated that the joint resolution has no impact on state government
revenues.
1
LOCAL GOVERNMENT:
The Revenue Estimating Conference estimated that the joint resolution has no impact on local government
revenues as the joint resolution is not self-executing.
2
RELEVANT INFORMATION
SUBJECT OVERVIEW:
Property Taxes in Florida
The Florida Constitution reserves ad valorem taxation to local governments and prohibits the state from levying ad
valorem taxes on real and tangible personal property.
3 The ad valorem tax is an annual tax levied by counties,
municipalities, school districts, and some special districts based on the value of real and tangible personal property
as of January 1 of each year.
4 The Florida Constitution requires that all property be assessed at just value for ad
valorem tax purposes
5, and it provides for specified assessment limitations, property classifications, and
exemptions.
6 After the property appraiser considers any assessment limitation or use classification affecting the
just value of a property, an assessed value is produced. The assessed value is then reduced by any exemptions to
produce the taxable value.
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Exemptions
Article VII, Section 6 of the Florida Constitution provides that every person who owns real estate with legal and
equitable title, and maintains their permanent residence or the permanent residence of their dependent upon such
real estate, is eligible for a $25,000 homestead tax exemption applicable to all ad valorem tax levies including
school district levies. An additional $25,000 homestead exemption applies to homesteads that have an assessed
value greater than $50,000 and up to $75,000, excluding school district levies.
The Florida Constitution also carves out specific ad valorem exemptions. For example, Article VII, Section 3 of the
Florida Constitution provides for specific exemptions from property taxes for widows and widowers, blind
persons, and persons who are totally and permanently disabled.
There are a handful of instances in the Florida Constitution where a property tax exemption granted by way of one
spouse’s status or condition carries over to their surviving spouse upon death. Some examples include the
exemption for surviving spouses of partially or permanently disabled veterans over the age of sixty-five
8 and the
exemption for surviving spouses of a first responder who died in the line of duty.
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Exemptions for Quadriplegics and Other Disabled Persons
1
http://edr.state.fl.us/Content/conferences/revenueimpact/archives/2024/_pdf/page6-8.pdf
2
Id.
3
Art. VII, s. 1(a), Fla. Const.
4
Section 192.001(12), F.S., defines “real property” as land, buildings, fixtures, and all other improvements to land. The terms
“land,” “real estate,” “realty,” and “real property” may be used interchangeably. Section 192.001(11)(d), F.S., defines “tangible
personal property” as all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in
Art. VII, s. 1(b), Fla. Const., and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the
article itself.
5
Art. VII, s. 4, Fla. Const.
6
Art. VII, ss. 3, 4, and 6, Fla. Const.
7
S. 196.031, F.S.
8
Art. VII, s. 6(e)(2), Fla. Const.
9
Art. VII, s. 6(f)(2), Fla. Const. JUMP TO SUMMARY ANALYSIS RELEVANT INFORMATION BILL HISTORY
3
Under current law, homestead property used and owned by a quadriplegic person is totally exempt from property
taxes.
10 To be eligible for the exemption, the disabled person must provide proof of their disability to the property
appraiser in the county where the homestead property is located.
11 Proof can be in the form of a certification from
two doctors licensed in Florida or a certification from the United States Department of Veterans Affairs.
12
Currently, this property tax exemption does not carry over to the surviving spouse of the disabled person when the
disabled person predeceases his or her spouse.
BILL HISTORY
COMMITTEE REFERENCE ACTION DATE
STAFF
DIRECTOR/
POLICY CHIEF
ANALYSIS
PREPARED BY
Ways & Means Committee Aldridge Hallaian
Intergovernmental Affairs
Subcommittee
State Affairs Committee
10
S. 196.101(1), F.S.
11
S. 196.101(3), F.S.
12
S. 196.101(3), F.S.