Florida 2025 Regular Session

Florida House Bill H0773

Introduced
2/19/25  
Refer
2/26/25  
Refer
2/26/25  

Caption

Revising How Homestead Property is Assessed

Impact

The impact of this proposed amendment extends to both current homeowners and prospective buyers. It aims to mitigate the disparity in property tax assessments that homeowners might experience if they have made substantial improvements or purchased new homes at market rates. The resolution also seeks to ensure that improvements aimed at enhancing properties, such as those enhancing storm resistance or utilizing renewable energy sources, do not lead to disproportionate increases in property taxes.

Summary

House Joint Resolution 773 (H0773) proposes a significant amendment to the Florida State Constitution that seeks to alter the manner in which homestead properties are assessed for taxation purposes. Under the current system, homestead properties are subjected to a 3% annual cap on assessment increases. If enacted, H0773 would replace this cap with a framework that allows properties to be assessed based on their most recent purchase price or the actual cost of construction for new homes. This change is intended to create a more equitable assessment system that reflects the actual market value of homes.

Conclusion

In conclusion, H0773 represents a pivotal shift in property tax assessment methodology in Florida. The resolution awaits voter approval or rejection, which will ultimately determine if this substantial amendment to property tax legislation will come to fruition and fundamentally alter the financial landscape for homeowners in the state.

Contention

Throughout discussions surrounding H0773, various factions expressed differing viewpoints on the amendment's implications. Supporters argue it increases fairness by aligning assessments with actual property values and benefitting homeowners who have not previously reaped the benefits of the existing 3% rule. Conversely, critics raise concerns regarding the potential loss of revenue for local governments that rely on property taxes derived from assessed values, possibly leading to higher taxes for other properties to compensate for this revenue shortfall. Some opponents also worry this measure could affect funding for essential services that depend on property tax revenue.

Companion Bills

FL S1092

Similar To Assessment of Homestead Property

FL H0775

Related Assessment of Homestead Property

Similar Bills

FL H0775

Assessment of Homestead Property

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

FL H1041

Assessment of Homestead Property

IN SB0001

Local government finance.

IN HB1028

Homestead property tax freeze.

NJ A3065

Establishes pilot program in Division of Taxation to provide income tax credits for the opening of certain homesteads to hunting activities in areas with high number of wildlife incidents.

IN SB0006

Property tax deferral program.