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| 3 | 3 | | HJR 1025 2025 |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hjr1025-00 |
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| 9 | 9 | | Page 1 of 9 |
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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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| 13 | 13 | | |
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| 14 | 14 | | House Joint Resolution 1 |
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| 15 | 15 | | A joint resolution proposing an amendment to Section 4 2 |
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| 16 | 16 | | of Article VII of the State Constitution and the 3 |
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| 17 | 17 | | creation of a new section in Article XII of the State 4 |
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| 18 | 18 | | Constitution to authorize the Legislature to prohibit 5 |
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| 19 | 19 | | the assessed value of the homestead property of 6 |
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| 20 | 20 | | certain low-income seniors from exceeding a certain 7 |
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| 21 | 21 | | amount and to provide an effective date. 8 |
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| 22 | 22 | | 9 |
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| 23 | 23 | | Be It Resolved by the Legislature of the State of Flor ida: 10 |
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| 24 | 24 | | 11 |
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| 25 | 25 | | That the following amendment to Section 4 of Article VII 12 |
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| 26 | 26 | | and the creation of a new section in Article XII of the State 13 |
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| 27 | 27 | | Constitution are agreed to and shall be submitted to the 14 |
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| 28 | 28 | | electors of this state for approval or rejection at the next 15 |
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| 29 | 29 | | general election or at an earlier special election specifically 16 |
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| 30 | 30 | | authorized by law for that purpose: 17 |
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| 31 | 31 | | ARTICLE VII 18 |
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| 32 | 32 | | FINANCE AND TAXATION 19 |
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| 33 | 33 | | SECTION 4. Taxation; assessments. —By general law 20 |
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| 34 | 34 | | regulations shall be prescribed which shall secure a just 21 |
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| 35 | 35 | | valuation of all propert y for ad valorem taxation, provided: 22 |
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| 36 | 36 | | (a) Agricultural land, land producing high water recharge 23 |
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| 37 | 37 | | to Florida's aquifers, or land used exclusively for 24 |
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| 38 | 38 | | noncommercial recreational purposes may be classified by general 25 |
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| 40 | 40 | | HJR 1025 2025 |
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| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 46 | 46 | | Page 2 of 9 |
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| 47 | 47 | | 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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| 48 | 48 | | |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | law and assessed solely on the basis of ch aracter or use. 26 |
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| 52 | 52 | | (b) As provided by general law and subject to conditions, 27 |
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| 53 | 53 | | limitations, and reasonable definitions specified therein, land 28 |
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| 54 | 54 | | used for conservation purposes shall be classified by general 29 |
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| 55 | 55 | | law and assessed solely on the basis of character or u se. 30 |
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| 56 | 56 | | (c) Pursuant to general law tangible personal property 31 |
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| 57 | 57 | | held for sale as stock in trade and livestock may be valued for 32 |
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| 58 | 58 | | taxation at a specified percentage of its value, may be 33 |
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| 59 | 59 | | classified for tax purposes, or may be exempted from taxation. 34 |
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| 60 | 60 | | (d) All persons entitled to a homestead exemption under 35 |
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| 61 | 61 | | Section 6 of this Article shall have their homestead assessed at 36 |
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| 62 | 62 | | just value as of January 1 of the year following the effective 37 |
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| 63 | 63 | | date of this amendment. This assessment shall change only as 38 |
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| 64 | 64 | | provided in this subs ection. 39 |
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| 65 | 65 | | (1) Assessments subject to this subsection shall be 40 |
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| 66 | 66 | | changed annually on January 1st of each year; but those changes 41 |
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| 67 | 67 | | in assessments shall not exceed the lower of the following: 42 |
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| 68 | 68 | | a. Three percent (3%) of the assessment for the prior 43 |
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| 69 | 69 | | year. 44 |
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| 70 | 70 | | b. The percent change in the Consumer Price Index for all 45 |
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| 71 | 71 | | urban consumers, U.S. City Average, all items 1967=100, or 46 |
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| 72 | 72 | | successor reports for the preceding calendar year as initially 47 |
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| 73 | 73 | | reported by the United States Department of Labor, Bureau of 48 |
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| 74 | 74 | | Labor Statistics. 49 |
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| 75 | 75 | | (2) No assessment shall exceed just value. 50 |
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| 83 | 83 | | Page 3 of 9 |
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| 84 | 84 | | 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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| 86 | 86 | | |
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| 87 | 87 | | |
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| 88 | 88 | | (3) After any change of ownership, as provided by general 51 |
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| 89 | 89 | | law, homestead property shall be assessed at just value as of 52 |
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| 90 | 90 | | January 1 of the following year, unless the provisions of 53 |
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| 91 | 91 | | paragraph (8) apply. Thereafter, t he homestead shall be assessed 54 |
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| 92 | 92 | | as provided in this subsection. 55 |
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| 93 | 93 | | (4) New homestead property shall be assessed at just value 56 |
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| 94 | 94 | | as of January 1st of the year following the establishment of the 57 |
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| 95 | 95 | | homestead, unless the provisions of paragraph (8) apply. That 58 |
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| 96 | 96 | | assessment shall only change as provided in this subsection. 59 |
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| 97 | 97 | | (5) Changes, additions, reductions, or improvements to 60 |
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| 98 | 98 | | homestead property shall be assessed as provided for by general 61 |
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| 99 | 99 | | law; provided, however, after the adjustment for any change, 62 |
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| 100 | 100 | | addition, reduction, or improvement, the property shall be 63 |
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| 101 | 101 | | assessed as provided in this subsection. 64 |
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| 102 | 102 | | (6) In the event of a termination of homestead status, the 65 |
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| 103 | 103 | | property shall be assessed as provided by general law. 66 |
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| 104 | 104 | | (7) The provisions of this amendment are severable. If any 67 |
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| 105 | 105 | | of the provisions of this amendment shall be held 68 |
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| 106 | 106 | | unconstitutional by any court of competent jurisdiction, the 69 |
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| 107 | 107 | | decision of such court shall not affect or impair any remaining 70 |
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| 108 | 108 | | provisions of this amendment. 71 |
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| 109 | 109 | | (8)a. A person who establishes a new home stead as of 72 |
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| 110 | 110 | | January 1 and who has received a homestead exemption pursuant to 73 |
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| 111 | 111 | | Section 6 of this Article as of January 1 of any of the three 74 |
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| 112 | 112 | | years immediately preceding the establishment of the new 75 |
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| 121 | 121 | | 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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| 122 | 122 | | |
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| 123 | 123 | | |
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| 125 | 125 | | homestead is entitled to have the new homestead assessed at less 76 |
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| 126 | 126 | | than just value. The assessed value of the newly established 77 |
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| 127 | 127 | | homestead shall be determined as follows: 78 |
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| 128 | 128 | | 1. If the just value of the new homestead is greater than 79 |
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| 129 | 129 | | or equal to the just value of the prior homestead as of January 80 |
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| 130 | 130 | | 1 of the year in which t he prior homestead was abandoned, the 81 |
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| 131 | 131 | | assessed value of the new homestead shall be the just value of 82 |
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| 132 | 132 | | the new homestead minus an amount equal to the lesser of 83 |
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| 133 | 133 | | $500,000 or the difference between the just value and the 84 |
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| 134 | 134 | | assessed value of the prior homestead as of January 1 of the 85 |
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| 135 | 135 | | year in which the prior homestead was abandoned. Thereafter, the 86 |
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| 136 | 136 | | homestead shall be assessed as provided in this subsection. 87 |
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| 137 | 137 | | 2. If the just value of the new homestead is less than the 88 |
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| 138 | 138 | | just value of the prior homestead as of January 1 of the year in 89 |
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| 139 | 139 | | which the prior homestead was abandoned, the assessed value of 90 |
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| 140 | 140 | | the new homestead shall be equal to the just value of the new 91 |
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| 141 | 141 | | homestead divided by the just value of the prior homestead and 92 |
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| 142 | 142 | | multiplied by the assessed value of the prior homest ead. 93 |
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| 143 | 143 | | However, if the difference between the just value of the new 94 |
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| 144 | 144 | | homestead and the assessed value of the new homestead calculated 95 |
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| 145 | 145 | | pursuant to this sub -subparagraph is greater than $500,000, the 96 |
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| 146 | 146 | | assessed value of the new homestead shall be increased so tha t 97 |
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| 147 | 147 | | the difference between the just value and the assessed value 98 |
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| 148 | 148 | | equals $500,000. Thereafter, the homestead shall be assessed as 99 |
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| 149 | 149 | | provided in this subsection. 100 |
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| 158 | 158 | | 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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| 159 | 159 | | |
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| 160 | 160 | | |
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| 161 | 161 | | |
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| 162 | 162 | | b. By general law and subject to conditions specified 101 |
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| 163 | 163 | | therein, the legislature shall provide for a pplication of this 102 |
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| 164 | 164 | | paragraph to property owned by more than one person. 103 |
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| 165 | 165 | | (9) The legislature may, by general law, prohibit the 104 |
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| 166 | 166 | | assessed value of property granted a homestead exemption under 105 |
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| 167 | 167 | | Section 6(a), that is used as a homestead by a person who has 106 |
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| 168 | 168 | | attained age sixty-five and meets an income limitation, as 107 |
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| 169 | 169 | | defined by general law, from exceeding the assessed value of 108 |
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| 170 | 170 | | such property in the year in which such person attained age 109 |
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| 171 | 171 | | sixty-five. 110 |
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| 172 | 172 | | (e) The legislature may, by general law, for assessment 111 |
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| 173 | 173 | | purposes and subject to the provisions of this subsection, allow 112 |
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| 174 | 174 | | counties and municipalities to authorize by ordinance that 113 |
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| 175 | 175 | | historic property may be assessed solely on the basis of 114 |
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| 176 | 176 | | character or use. Such character or use assessment shall apply 115 |
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| 177 | 177 | | only to the jurisdict ion adopting the ordinance. The 116 |
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| 178 | 178 | | requirements for eligible properties must be specified by 117 |
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| 179 | 179 | | general law. 118 |
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| 180 | 180 | | (f) A county may, in the manner prescribed by general law, 119 |
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| 181 | 181 | | provide for a reduction in the assessed value of homestead 120 |
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| 182 | 182 | | property to the extent of any inc rease in the assessed value of 121 |
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| 183 | 183 | | that property which results from the construction or 122 |
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| 184 | 184 | | reconstruction of the property for the purpose of providing 123 |
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| 185 | 185 | | living quarters for one or more natural or adoptive grandparents 124 |
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| 186 | 186 | | or parents of the owner of the property or of t he owner's spouse 125 |
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| 194 | 194 | | Page 6 of 9 |
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| 195 | 195 | | 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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| 196 | 196 | | |
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| 197 | 197 | | |
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| 198 | 198 | | |
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| 199 | 199 | | if at least one of the grandparents or parents for whom the 126 |
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| 200 | 200 | | living quarters are provided is 62 years of age or older. Such a 127 |
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| 201 | 201 | | reduction may not exceed the lesser of the following: 128 |
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| 202 | 202 | | (1) The increase in assessed value resulting from 129 |
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| 203 | 203 | | construction or reconstruction of the property. 130 |
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| 204 | 204 | | (2) Twenty percent of the total assessed value of the 131 |
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| 205 | 205 | | property as improved. 132 |
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| 206 | 206 | | (g) For all levies other than school district levies, 133 |
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| 207 | 207 | | assessments of residential real property, as defined by general 134 |
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| 208 | 208 | | law, which contains nine units or fewer and which is not subject 135 |
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| 209 | 209 | | to the assessment limitations set forth in subsections (a) 136 |
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| 210 | 210 | | through (d) shall change only as provided in this subsection. 137 |
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| 211 | 211 | | (1) Assessments subject to this subsection shall be 138 |
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| 212 | 212 | | changed annually on the date of a ssessment provided by law; but 139 |
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| 213 | 213 | | those changes in assessments shall not exceed ten percent (10%) 140 |
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| 214 | 214 | | of the assessment for the prior year. 141 |
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| 215 | 215 | | (2) No assessment shall exceed just value. 142 |
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| 216 | 216 | | (3) After a change of ownership or control, as defined by 143 |
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| 217 | 217 | | general law, including any change of ownership of a legal entity 144 |
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| 218 | 218 | | that owns the property, such property shall be assessed at just 145 |
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| 219 | 219 | | value as of the next assessment date. Thereafter, such property 146 |
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| 220 | 220 | | shall be assessed as provided in this subsection. 147 |
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| 221 | 221 | | (4) Changes, additions, reduc tions, or improvements to 148 |
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| 222 | 222 | | such property shall be assessed as provided for by general law; 149 |
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| 223 | 223 | | however, after the adjustment for any change, addition, 150 |
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| 232 | 232 | | 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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| 233 | 233 | | |
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| 234 | 234 | | |
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| 235 | 235 | | |
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| 236 | 236 | | reduction, or improvement, the property shall be assessed as 151 |
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| 237 | 237 | | provided in this subsection. 152 |
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| 238 | 238 | | (h) For all levies other than school district levies, 153 |
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| 239 | 239 | | assessments of real property that is not subject to the 154 |
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| 240 | 240 | | assessment limitations set forth in subsections (a) through (d) 155 |
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| 241 | 241 | | and (g) shall change only as provided in this subsection. 156 |
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| 242 | 242 | | (1) Assessments subject to this subsecti on shall be 157 |
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| 243 | 243 | | changed annually on the date of assessment provided by law; but 158 |
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| 244 | 244 | | those changes in assessments shall not exceed ten percent (10%) 159 |
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| 245 | 245 | | of the assessment for the prior year. 160 |
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| 246 | 246 | | (2) No assessment shall exceed just value. 161 |
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| 247 | 247 | | (3) The legislature must provid e that such property shall 162 |
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| 248 | 248 | | be assessed at just value as of the next assessment date after a 163 |
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| 249 | 249 | | qualifying improvement, as defined by general law, is made to 164 |
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| 250 | 250 | | such property. Thereafter, such property shall be assessed as 165 |
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| 251 | 251 | | provided in this subsection. 166 |
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| 252 | 252 | | (4) The legislature may provide that such property shall 167 |
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| 253 | 253 | | be assessed at just value as of the next assessment date after a 168 |
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| 254 | 254 | | change of ownership or control, as defined by general law, 169 |
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| 255 | 255 | | including any change of ownership of the legal entity that owns 170 |
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| 256 | 256 | | the property. Therea fter, such property shall be assessed as 171 |
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| 257 | 257 | | provided in this subsection. 172 |
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| 258 | 258 | | (5) Changes, additions, reductions, or improvements to 173 |
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| 259 | 259 | | such property shall be assessed as provided for by general law; 174 |
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| 260 | 260 | | however, after the adjustment for any change, addition, 175 |
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| 268 | 268 | | Page 8 of 9 |
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| 269 | 269 | | 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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| 270 | 270 | | |
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| 271 | 271 | | |
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| 272 | 272 | | |
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| 273 | 273 | | reduction, or improvement, the property shall be assessed as 176 |
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| 274 | 274 | | provided in this subsection. 177 |
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| 275 | 275 | | (i) The legislature, by general law and subject to 178 |
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| 276 | 276 | | conditions specified therein, may prohibit the consideration of 179 |
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| 277 | 277 | | the following in the determination of the assessed value o f real 180 |
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| 278 | 278 | | property: 181 |
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| 279 | 279 | | (1) Any change or improvement to real property used for 182 |
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| 280 | 280 | | residential purposes made to improve the property's resistance 183 |
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| 281 | 281 | | to wind damage. 184 |
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| 282 | 282 | | (2) The installation of a solar or renewable energy source 185 |
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| 283 | 283 | | device. 186 |
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| 284 | 284 | | (j)(1) The assessment of the fo llowing working waterfront 187 |
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| 285 | 285 | | properties shall be based upon the current use of the property: 188 |
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| 286 | 286 | | a. Land used predominantly for commercial fishing 189 |
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| 287 | 287 | | purposes. 190 |
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| 288 | 288 | | b. Land that is accessible to the public and used for 191 |
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| 289 | 289 | | vessel launches into waters that are navigable. 192 |
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| 290 | 290 | | c. Marinas and drystacks that are open to the public. 193 |
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| 291 | 291 | | d. Water-dependent marine manufacturing facilities, 194 |
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| 292 | 292 | | commercial fishing facilities, and marine vessel construction 195 |
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| 293 | 293 | | and repair facilities and their support activities. 196 |
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| 294 | 294 | | (2) The assessment benefit pr ovided by this subsection is 197 |
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| 295 | 295 | | subject to conditions and limitations and reasonable definitions 198 |
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| 296 | 296 | | as specified by the legislature by general law. 199 |
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| 297 | 297 | | ARTICLE XII 200 |
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| 298 | 298 | | |
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| 306 | 306 | | 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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| 307 | 307 | | |
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| 308 | 308 | | |
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| 309 | 309 | | |
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| 310 | 310 | | SCHEDULE 201 |
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| 311 | 311 | | Assessed value of homestead property of certain low -income 202 |
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| 312 | 312 | | seniors.—This section and the a mendment to Section 4 of Article 203 |
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| 313 | 313 | | VII, which authorizes the legislature to prohibit the assessed 204 |
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| 314 | 314 | | value of the homestead property of certain low -income seniors 205 |
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| 315 | 315 | | from exceeding the assessed value of the homestead property in 206 |
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| 316 | 316 | | the year in which such senior attai ned age sixty-five, shall 207 |
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| 317 | 317 | | take effect January 1, 2027. 208 |
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| 318 | 318 | | BE IT FURTHER RESOLVED that the following statement be 209 |
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| 319 | 319 | | placed on the ballot: 210 |
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| 320 | 320 | | CONSTITUTIONAL AMENDMENT 211 |
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| 321 | 321 | | ARTICLE VII, SECTION 4 212 |
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| 322 | 322 | | ARTICLE XII 213 |
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| 323 | 323 | | ASSESSED VALUE FREEZE OF HOMESTEAD PROPERTY OF CERTAIN LOW -214 |
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| 324 | 324 | | INCOME SENIORS.—Proposing an amendment to the State Constitution 215 |
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| 325 | 325 | | to authorize the Legislature to prohibit the assessed value of 216 |
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| 326 | 326 | | the homestead property of certain low -income seniors from 217 |
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| 327 | 327 | | exceeding the assessed value of such property in the year in 218 |
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| 328 | 328 | | which such senior attained age sixty -five. If approved, this 219 |
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| 329 | 329 | | amendment takes effect January 1, 2027. 220 |
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