Florida 2025 Regular Session

Florida House Bill H1025

Introduced
2/25/25  
Refer
3/2/25  
Refer
3/2/25  

Caption

Assessed Value Freeze of Homestead Property

Impact

If passed, HJR 1025 would have significant implications on the state’s taxation framework, particularly regarding property tax assessments. The legislation aims to stabilize the financial situation of low-income seniors by limiting the assessed value of their properties, which could lead to decreased tax liabilities. This change may also affect local government revenue streams, as property taxes are a key source of funding for municipalities. By preventing property taxes from escalating based on market values, the bill seeks to provide a safety net for seniors during economically challenging times.

Summary

House Joint Resolution 1025 proposes an amendment to the Florida Constitution aimed at providing financial relief to certain low-income seniors. Specifically, it authorizes the legislature to prohibit the assessed value of homestead property owned by qualifying seniors from exceeding the value of that property when the senior turned 65 years old. This amendment seeks to protect vulnerable populations from rising property taxes as property values increase, thereby ensuring their ability to maintain their homes without facing undue financial strain.

Contention

The proposal has sparked discussions around its broader implications for fairness in taxation. Proponents argue that it addresses inequalities faced by seniors on fixed incomes, allowing them to remain in their homes without the fear of escalating property taxes. Critics, however, may raise concerns regarding potential revenue losses for local governments that rely heavily on property tax income, arguing that this could lead to cuts in essential services. Furthermore, there is a debate regarding the adequacy of the definitions surrounding ‘low-income’ and the process by which seniors would qualify for these exemptions, indicating a need for careful legislative language to ensure that the benefits of the bill are appropriately targeted.

Companion Bills

FL S0326

Similar To Homestead Property

FL S1178

Similar To Homestead Assessment Limitation

FL H1027

Related Homestead Assessment Limitation

Similar Bills

NJ S476

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A1047

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A1646

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ S909

"Homestead School Property Tax Reimbursement Act"; provides State reimbursement for 50% of school property taxes paid by seniors, 65 years and older.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

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.