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