Florida 2025 Regular Session

Florida House Bill H0163 Compare Versions

Only one version of the bill is available at this time.

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3	3	HJR 163 2025
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10	10	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
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12	12	House Joint Resolution 1
13	13	A joint resolution proposing an amendment to Section 6 2
14	14	of Article VII and the creation of a new section in 3
15	15	Article XII of the State Constitution to authorize the 4
16	16	Legislature to provide for a homestead property tax 5
17	17	exemption for the surviving spouse of certain 6
18	18	quadriplegics. 7
19	19	8
20	20	Be It Resolved by the Legislature of the State of Florida: 9
21	21	10
22	22	That the following amendment to Section 6 of Article VII of 11
23	23	the State Constitution is agreed to and shall be submitted to 12
24	24	the electors of this state for approval or rejection at the next 13
25	25	general election or at an earlier special election specifically 14
26	26	authorized by law for that purpose: 15
27	27	ARTICLE VII 16
28	28	FINANCE AND TAXATION 17
29	29	SECTION 6. Homestead exemptions. — 18
30	30	(a)(1) Every person who has the legal or equitable title 19
31	31	to real estate and maintains thereon the permanent residence of 20
32	32	the owner, or another legally or naturally dependent upon the 21
33	33	owner, shall be exempt from taxation there on, except assessments 22
34	34	for special benefits, as follows: 23
35	35	a. Up to the assessed valuation of twenty -five thousand 24
36	36	dollars; and 25
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38	38	HJR 163 2025
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45	45	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
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47	47	b. For all levies other than school district levies, on 26
48	48	the assessed valuation greater than fifty thousand dollars and 27
49	49	up to seventy-five thousand dollars, 28
50	50	29
51	51	upon establishment of right thereto in the manner prescribed by 30
52	52	law. The real estate may be held by legal or equitable title, by 31
53	53	the entireties, jointly, in common, as a condominium, or 32
54	54	indirectly by stock ownership or member ship representing the 33
55	55	owner's or member's proprietary interest in a corporation owning 34
56	56	a fee or a leasehold initially in excess of ninety -eight years. 35
57	57	The exemption shall not apply with respect to any assessment 36
58	58	roll until such roll is first determined to be in compliance 37
59	59	with the provisions of section 4 by a state agency designated by 38
60	60	general law. This exemption is repealed on the effective date of 39
61	61	any amendment to this Article which provides for the assessment 40
62	62	of homestead property at less than just value . 41
63	63	(2) The twenty-five thousand dollar amount of assessed 42
64	64	valuation exempt from taxation provided in subparagraph (a)(1)b. 43
65	65	shall be adjusted annually on January 1 of each year for 44
66	66	inflation using the percent change in the Consumer Price Index 45
67	67	for All Urban Consumers, U.S. City Average, all items 1967=100, 46
68	68	or successor reports for the preceding calendar year as 47
69	69	initially reported by the United States Department of Labor, 48
70	70	Bureau of Labor Statistics, if such percent change is positive. 49
71	71	(3) The amount of ass essed valuation exempt from taxation 50
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73	73	HJR 163 2025
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80	80	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
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82	82	for which every person who has the legal or equitable title to 51
83	83	real estate and maintains thereon the permanent residence of the 52
84	84	owner, or another person legally or naturally dependent upon the 53
85	85	owner, is eligible, and wh ich applies solely to levies other 54
86	86	than school district levies, that is added to this constitution 55
87	87	after January 1, 2025, shall be adjusted annually on January 1 56
88	88	of each year for inflation using the percent change in the 57
89	89	Consumer Price Index for All Urban Consumers, U.S. City Average, 58
90	90	all items 1967=100, or successor reports for the preceding 59
91	91	calendar year as initially reported by the United States 60
92	92	Department of Labor, Bureau of Labor Statistics, if such percent 61
93	93	change is positive, beginning the year follow ing the effective 62
94	94	date of such exemption. 63
95	95	(b) Not more than one exemption shall be allowed any 64
96	96	individual or family unit or with respect to any residential 65
97	97	unit. No exemption shall exceed the value of the real estate 66
98	98	assessable to the owner or, in case of ownership through stock 67
99	99	or membership in a corporation, the value of the proportion 68
100	100	which the interest in the corporation bears to the assessed 69
101	101	value of the property. 70
102	102	(c) By general law and subject to conditions specified 71
103	103	therein, the Legislature may provide to renters, who are 72
104	104	permanent residents, ad valorem tax relief on all ad valorem tax 73
105	105	levies. Such ad valorem tax relief shall be in the form and 74
106	106	amount established by general law. 75
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108	108	HJR 163 2025
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115	115	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
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117	117	(d) The legislature may, by general law, allow counties or 76
118	118	municipalities, for the purpose of their respective tax levies 77
119	119	and subject to the provisions of general law, to grant either or 78
120	120	both of the following additional homestead tax exemptions: 79
121	121	(1) An exemption not exceeding fifty thousand dollars to a 80
122	122	person who has the legal or equitable title to real estate and 81
123	123	maintains thereon the permanent residence of the owner, who has 82
124	124	attained age sixty-five, and whose household income, as defined 83
125	125	by general law, does not exceed twenty thousand dollars; or 84
126	126	(2) An exemption equal to the assessed value of the 85
127	127	property to a person who has the legal or equitable title to 86
128	128	real estate with a just value less than two hundred and fifty 87
129	129	thousand dollars, as determined in the first tax year that the 88
130	130	owner applies and is eligible for th e exemption, and who has 89
131	131	maintained thereon the permanent residence of the owner for not 90
132	132	less than twenty-five years, who has attained age sixty -five, 91
133	133	and whose household income does not exceed the income limitation 92
134	134	prescribed in paragraph (1). 93
135	135	94
136	136	The general law must allow counties and municipalities to grant 95
137	137	these additional exemptions, within the limits prescribed in 96
138	138	this subsection, by ordinance adopted in the manner prescribed 97
139	139	by general law, and must provide for the periodic adjustment of 98
140	140	the income limitation prescribed in this subsection for changes 99
141	141	in the cost of living. 100
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143	143	HJR 163 2025
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150	150	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
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152	152	(e)(1) Each veteran who is age 65 or older who is 101
153	153	partially or totally permanently disabled shall receive a 102
154	154	discount from the amount of the ad valorem tax otherwise owed on 103
155	155	homestead property the veteran owns and resides in if the 104
156	156	disability was combat related and the veteran was honorably 105
157	157	discharged upon separation from military service. The discount 106
158	158	shall be in a percentage equal to the percentage of the 107
159	159	veteran's permanent, servic e-connected disability as determined 108
160	160	by the United States Department of Veterans Affairs. To qualify 109
161	161	for the discount granted by this paragraph, an applicant must 110
162	162	submit to the county property appraiser, by March 1, an official 111
163	163	letter from the United State s Department of Veterans Affairs 112
164	164	stating the percentage of the veteran's service -connected 113
165	165	disability and such evidence that reasonably identifies the 114
166	166	disability as combat related and a copy of the veteran's 115
167	167	honorable discharge. If the property appraiser d enies the 116
168	168	request for a discount, the appraiser must notify the applicant 117
169	169	in writing of the reasons for the denial, and the veteran may 118
170	170	reapply. The Legislature may, by general law, waive the annual 119
171	171	application requirement in subsequent years. 120
172	172	(2) If a veteran who receives the discount described in 121
173	173	paragraph (1) predeceases his or her spouse, and if, upon the 122
174	174	death of the veteran, the surviving spouse holds the legal or 123
175	175	beneficial title to the homestead property and permanently 124
176	176	resides thereon, the discou nt carries over to the surviving 125
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178	178	HJR 163 2025
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185	185	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
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187	187	spouse until he or she remarries or sells or otherwise disposes 126
188	188	of the homestead property. If the surviving spouse sells or 127
189	189	otherwise disposes of the property, a discount not to exceed the 128
190	190	dollar amount granted from the mos t recent ad valorem tax roll 129
191	191	may be transferred to the surviving spouse's new homestead 130
192	192	property, if used as his or her permanent residence and he or 131
193	193	she has not remarried. 132
194	194	(3) This subsection is self -executing and does not require 133
195	195	implementing legislati on. 134
196	196	(f) By general law and subject to conditions and 135
197	197	limitations specified therein, the Legislature may provide ad 136
198	198	valorem tax relief equal to the total amount or a portion of the 137
199	199	ad valorem tax otherwise owed on homestead property to: 138
200	200	(1) The surviving spouse of a veteran who died from 139
201	201	service-connected causes while on active duty as a member of the 140
202	202	United States Armed Forces. 141
203	203	(2) The surviving spouse of a first responder who died in 142
204	204	the line of duty. 143
205	205	(3) A first responder who is totally and perman ently 144
206	206	disabled as a result of an injury or injuries sustained in the 145
207	207	line of duty. Causal connection between a disability and service 146
208	208	in the line of duty shall not be presumed but must be determined 147
209	209	as provided by general law. For purposes of this paragrap h, the 148
210	210	term "disability" does not include a chronic condition or 149
211	211	chronic disease, unless the injury sustained in the line of duty 150
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220	220	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
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222	222	was the sole cause of the chronic condition or chronic disease. 151
223	223	(4) The surviving spouse of a quadriplegic who was 152
224	224	receiving a property tax exemption on real estate used and owned 153
225	225	as a homestead at the time of the death of the quadriplegic. 154
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227	227	As used in this subsection and as further defined by general 156
228	228	law, the term "first responder" means a law enforcement officer, 157
229	229	a correctional officer, a firefighter, an emergency medical 158
230	230	technician, or a paramedic, and the term "in the line of duty" 159
231	231	means arising out of and in the actual performance of duty 160
232	232	required by employment as a first responder. 161
233	233	162
234	234	ARTICLE XII 163
235	235	SCHEDULE 164
236	236	Ad valorem tax exemption for surviving spouses of 165
237	237	quadriplegics.—This section and the amendment to Section 6 of 166
238	238	Article VII, authorizing the Legislature to provide for a 167
239	239	homestead property tax exemption for the surviving spouse of a 168
240	240	quadriplegic who was receiving a proper ty tax exemption on real 169
241	241	estate used and owned as a homestead at the time of the death of 170
242	242	the quadriplegic shall take effect January 1, 2027. 171
243	243	172
244	244	BE IT FURTHER RESOLVED that the following statement be 173
245	245	placed on the ballot: 174
246	246	CONSTITUTIONAL AMEND MENT 175
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248	248	HJR 163 2025
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255	255	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
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257	257	ARTICLE VII, SECTION 6 176
258	258	AD VALOREM TAX EXEMPTION FOR SURVIVING SPOUSES OF 177
259	259	QUADRIPLEGICS.—Proposing an amendment to the State Constitution 178
260	260	to authorize the Legislature to provide for a property tax 179
261	261	exemption for the surviving spouse of a quadriplegic who was 180
262	262	receiving a property tax exemption on real estate used and owned 181
263	263	as a homestead at the time of their death. The amendment takes 182
264	264	effect January 1, 2027. 183