HB 1027 2025
CODING: Words stricken are deletions; words underlined are additions.
hb1027-00
Page 1 of 3
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
A bill to be entitled 1
An act relating to a homestead assessment limitation; 2
creating s. 193.6245, F.S.; defining the terms 3
"income" and "senior citizen homesteader"; prohibiting 4
the assessed value of real property used as a 5
homestead by a person who has attained a certain age 6
from exceeding a certain amount if certain conditions 7
are met; requiring such persons to apply for homestead 8
in a specified manner; requiring a property appraise r 9
who makes a certain determination to serve upon 10
certain persons a notice of intent to record a tax 11
lien against the property; requiring property that no 12
longer meets certain eligibility requirements to be 13
reassessed in a specified manner; providing a 14
contingent effective date. 15
16
Be It Enacted by the Legislature of the State of Florida: 17
18
Section 1. Section 193.6245, Florida Statutes, is created 19
to read: 20
193.6245 Homestead assessment limitation for certain 21
persons age 65 years or older. — 22
(1) As used in this section, the term: 23
(a) "Income" means the adjusted gross income, as defined 24
in s. 62 of the United States Internal Revenue Code, for a 25
HB 1027 2025
CODING: Words stricken are deletions; words underlined are additions.
hb1027-00
Page 2 of 3
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
person who applies for a homestead exemption under s. 196.031 26
or, in the case of co -applicants, the first person listed on the 27
application for such exemption. 28
(b) "Senior citizen homesteader" means a person who has 29
attained age 65 and who has applied for and received a homestead 30
exemption under s. 196.031. 31
(2) The assessed value of real property used as a 32
homestead by a senior citizen homesteader may not exceed the 33
assessed value as of the January 1 immediately preceding the 34
date such person attained age 65 if his or her income would meet 35
the most recent income limitation calculated in s. 196.075(3). 36
(3) To receive the homestead assessment limitation under 37
this section, the senior citizen homesteader must be the 38
applicant for the homestead exemption under s. 196.031. In the 39
case of co-applicants, the senior citizen homesteader must be 40
the first person lis ted on the application for such exemption. 41
(4) If a property appraiser determines that, for any year 42
within the immediately previous 10 years, a person who was not 43
entitled to the homestead assessment limitation under this 44
section was granted such limita tion, the property appraiser 45
shall serve upon the person a notice of intent to record in the 46
public records of the county a notice of tax lien against any 47
property owned by that person in the county, which property must 48
be identified in the notice of tax l ien. 49
(5) If the senior citizen homesteader no longer meets the 50
HB 1027 2025
CODING: Words stricken are deletions; words underlined are additions.
hb1027-00
Page 3 of 3
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
income limitation requirement of this section, and the property 51
has not changed ownership as described in s. 193.155(3), the 52
property shall be reassessed under s. 196.031(1) for any tax 53
year in which such senior citizen homesteader did not meet such 54
income limitation. 55
Section 2. This act shall take effect on the effective 56
date of the amendment to the State Constitution proposed by HJR 57
1025 or a similar joint resolution having substantially the same 58
specific intent and purpose , if such amendment to the State 59
Constitution is approved at the next general election or at an 60
earlier special election specifically authorized by law for that 61
purpose. 62