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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 6 2
of Article VII and the creation of a new section in 3
Article XII of the State Constitution to authorize the 4
Legislature to provide the same exemptions and 5
assessment limitations granted to homestead property 6
to certain real property subject to a long -term lease 7
and to provide an effective date. 8
9
Be It Resolved by the Legislature of the State of Florida: 10
11
That the following amendment to Section 6 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 6. Homestead exemptions. — 20
(a)(1) Every person who has the legal or equitable title 21
to real estate and maintains thereon the pe rmanent residence of 22
the owner, or another legally or naturally dependent upon the 23
owner, shall be exempt from taxation thereon, except assessments 24
for special benefits, as follows: 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
a. Up to the assessed valuation of twenty -five thousand 26
dollars; and 27
b. For all levies other than school district levies, on 28
the assessed valuation greater than fifty thousand dollars and 29
up to seventy-five thousand dollars, 30
31
upon establishment of right thereto in the manner prescribed by 32
law. The real estate may be held by legal or equitable title, by 33
the entireties, jointly, in common, as a condominium, or 34
indirectly by stock ownership or membership representing the 35
owner's or member's proprietary interest in a corporation owning 36
a fee or a leasehold initially in excess of ninety-eight years. 37
The exemption shall not apply with respect to any assessment 38
roll until such roll is first determined to be in compliance 39
with the provisions of section 4 by a state agency designated by 40
general law. This exemption is repealed on the ef fective date of 41
any amendment to this Article which provides for the assessment 42
of homestead property at less than just value. 43
(2) The twenty-five thousand dollar amount of assessed 44
valuation exempt from taxation provided in subparagraph (a)(1)b. 45
shall be adjusted annually on January 1 of each year for 46
inflation using the percent change in the Consumer Price Index 47
for All Urban Consumers, U.S. City Average, all items 1967=100, 48
or successor reports for the preceding calendar year as 49
initially reported by t he United States Department of Labor, 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
Bureau of Labor Statistics, if such percent change is positive. 51
(3) The amount of assessed valuation exempt from taxation 52
for which every person who has the legal or equitable title to 53
real estate and maintains there on the permanent residence of the 54
owner, or another person legally or naturally dependent upon the 55
owner, is eligible, and which applies solely to levies other 56
than school district levies, that is added to this constitution 57
after January 1, 2025, shall be adjusted annually on January 1 58
of each year for inflation using the percent change in the 59
Consumer Price Index for All Urban Consumers, U.S. City Average, 60
all items 1967=100, or successor reports for the preceding 61
calendar year as initially reported by the United States 62
Department of Labor, Bureau of Labor Statistics, if such percent 63
change is positive, beginning the year following the effective 64
date of such exemption. 65
(b) Not more than one exemption shall be allowed any 66
individual or family unit or with respect to any residential 67
unit. No exemption shall exceed the value of the real estate 68
assessable to the owner or, in case of ownership through stock 69
or membership in a corporation, the value of the proportion 70
which the interest in the corporation bears t o the assessed 71
value of the property. 72
(c) By general law and subject to conditions specified 73
therein, the Legislature may provide to renters, who are 74
permanent residents, ad valorem tax relief on all ad valorem tax 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
levies. Such ad valorem tax relief shall be in the form and 76
amount established by general law. 77
(d) The legislature may, by general law, allow counties or 78
municipalities, for the purpose of their respective tax levies 79
and subject to the provisions of general law, to grant either or 80
both of the following additional homestead tax exemptions: 81
(1) An exemption not exceeding fifty thousand dollars to a 82
person who has the legal or equitable title to real estate and 83
maintains thereon the permanent residence of the owner, who has 84
attained age sixty-five, and whose household income, as defined 85
by general law, does not exceed twenty thousand dollars; or 86
(2) An exemption equal to the assessed value of the 87
property to a person who has the legal or equitable title to 88
real estate with a just value les s than two hundred and fifty 89
thousand dollars, as determined in the first tax year that the 90
owner applies and is eligible for the exemption, and who has 91
maintained thereon the permanent residence of the owner for not 92
less than twenty-five years, who has at tained age sixty-five, 93
and whose household income does not exceed the income limitation 94
prescribed in paragraph (1). 95
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The general law must allow counties and municipalities to grant 97
these additional exemptions, within the limits prescribed in 98
this subsection, by ordinance adopted in the manner prescribed 99
by general law, and must provide for the periodic adjustment of 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
the income limitation prescribed in this subsection for changes 101
in the cost of living. 102
(e)(1) Each veteran who is age 65 or older who is 103
partially or totally permanently disabled shall receive a 104
discount from the amount of the ad valorem tax otherwise owed on 105
homestead property the veteran owns and resides in if the 106
disability was combat related and the veteran was honorably 107
discharged upon separation from military service. The discount 108
shall be in a percentage equal to the percentage of the 109
veteran's permanent, service -connected disability as determined 110
by the United States Department of Veterans Affairs. To qualify 111
for the discount granted by this paragraph, an applicant must 112
submit to the county property appraiser, by March 1, an official 113
letter from the United States Department of Veterans Affairs 114
stating the percentage of the veteran's service -connected 115
disability and such evidence that rea sonably identifies the 116
disability as combat related and a copy of the veteran's 117
honorable discharge. If the property appraiser denies the 118
request for a discount, the appraiser must notify the applicant 119
in writing of the reasons for the denial, and the vete ran may 120
reapply. The Legislature may, by general law, waive the annual 121
application requirement in subsequent years. 122
(2) If a veteran who receives the discount described in 123
paragraph (1) predeceases his or her spouse, and if, upon the 124
death of the veteran , the surviving spouse holds the legal or 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
beneficial title to the homestead property and permanently 126
resides thereon, the discount carries over to the surviving 127
spouse until he or she remarries or sells or otherwise disposes 128
of the homestead property. If t he surviving spouse sells or 129
otherwise disposes of the property, a discount not to exceed the 130
dollar amount granted from the most recent ad valorem tax roll 131
may be transferred to the surviving spouse's new homestead 132
property, if used as his or her permanen t residence and he or 133
she has not remarried. 134
(3) This subsection is self -executing and does not require 135
implementing legislation. 136
(f) By general law and subject to conditions and 137
limitations specified therein, the Legislature may provide ad 138
valorem tax relief equal to the total amount or a portion of the 139
ad valorem tax otherwise owed on homestead property to: 140
(1) The surviving spouse of a veteran who died from 141
service-connected causes while on active duty as a member of the 142
United States Armed Forces. 143
(2) The surviving spouse of a first responder who died in 144
the line of duty. 145
(3) A first responder who is totally and permanently 146
disabled as a result of an injury or injuries sustained in the 147
line of duty. Causal connection between a disability and se rvice 148
in the line of duty shall not be presumed but must be determined 149
as provided by general law. For purposes of this paragraph, the 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
term "disability" does not include a chronic condition or 151
chronic disease, unless the injury sustained in the line of dut y 152
was the sole cause of the chronic condition or chronic disease. 153
154
As used in this subsection and as further defined by general 155
law, the term "first responder" means a law enforcement officer, 156
a correctional officer, a firefighter, an emergency medical 157
technician, or a paramedic, and the term "in the line of duty" 158
means arising out of and in the actual performance of duty 159
required by employment as a first responder. 160
(g) By general law and subject to conditions and 161
provisions specified therein, the Legisla ture may provide that 162
every person who holds the legal or equitable title to real 163
estate that is currently receiving the benefits available for 164
homestead properties under subsection (a), and who also holds 165
the legal or equitable title to real estate and ma intains 166
thereon the residence of a lessee under a single written lease 167
of six months or more, if such lease is in effect on January 1 168
of the taxable year, shall also be exempt from taxation for such 169
leased property as provided in subsection (a) and such re al 170
estate shall be assessed pursuant to subsection (d) of section 4 171
for each such year. The Legislature may also provide that if any 172
property receiving the assessment limitation authorized under 173
this subsection subsequently becomes ineligible for the 174
assessment limitation authorized under this subsection for 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
reasons other than a change of ownership or control, as defined 176
by general law, such property shall be assessed pursuant to 177
subsection (g) of section 4, unless such property is assessed 178
under subsection (d) of section 4 for that year. 179
ARTICLE XII 180
SCHEDULE 181
Tax exemptions and assessment limitations for long -term 182
leased residential property. —This section and the amendment to 183
Section 6 of Article VII, which authorizes the legislature to 184
provide the same exemptions and assessment limitations granted 185
to homestead property to real property that, on January 1, is 186
subject to a written lease of six months or more and is owned by 187
a person who holds legal or equitable title to real estate 188
receiving a homestead exe mption, apply beginning with the 2027 189
tax roll. 190
BE IT FURTHER RESOLVED that the following statement be 191
placed on the ballot: 192
CONSTITUTIONAL AMEND MENT 193
ARTICLE VII, SECTION 6 194
ARTICLE XII 195
PROPERTY TAX BENEFITS FOR CER TAIN RESIDENTIAL PRO PERTIES 196
SUBJECT TO A LONG-TERM LEASE.—Proposing an amendment to the 197
State Constitution to authorize the Legislature to provide the 198
same exemptions and assessment limitations as provided for 199
homestead property for real property that, on January 1, is 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
subject to a written lease of 6 months or more and is owned by a 201
person who holds legal or equitable title to property receiving 202
a homestead exemption. This amendment shall take effect January 203
1, 2027. 204