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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 amendments to Sections 3 2
and 4 of Article VII and the creation of a new section 3
in Article XII of the State Constitution to authorize 4
the Legislature to provide two $25,000 exemptions and 5
an assessment limitation to certain real property 6
subject to a long-term lease and to provide an 7
effective date. 8
9
Be It Resolved by the Legislature of the State of Florida: 10
11
That the following amendments to Section 3 and 4 of Article 12
VII and the creation of a new section in Article XII of the 13
State 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 3. Taxes; exemptions. — 20
(a) All property owned by a municipality and used 21
exclusively by it for municipal or public purposes shall be 22
exempt from taxation. A municipality, owning property outside 23
the municipality, may be required by general law to make payment 24
to the taxing unit in which the property is located. Such 25
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portions of property as are used predominantly for educational, 26
literary, scientific, religious or charitable purposes may be 27
exempted by general law from taxation. 28
(b) There shall be exempt from taxation, cumulatively, to 29
every head of a family residing in this state, household goods 30
and personal effects to the value fixed by general law, not less 31
than one thousand dollars, and to every widow or widower or 32
person who is blind or totally and permanently disabled, 33
property to the value fixed by general law not less than five 34
hundred dollars. 35
(c) Any county or municipality ma y, for the purpose of its 36
respective tax levy and subject to the provisions of this 37
subsection and general law, grant community and economic 38
development ad valorem tax exemptions to new businesses and 39
expansions of existing businesses, as defined by genera l law. 40
Such an exemption may be granted only by ordinance of the county 41
or municipality, and only after the electors of the county or 42
municipality voting on such question in a referendum authorize 43
the county or municipality to adopt such ordinances. An 44
exemption so granted shall apply to improvements to real 45
property made by or for the use of a new business and 46
improvements to real property related to the expansion of an 47
existing business and shall also apply to tangible personal 48
property of such new busine ss and tangible personal property 49
related to the expansion of an existing business. The amount or 50
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limits of the amount of such exemption shall be specified by 51
general law. The period of time for which such exemption may be 52
granted to a new business or expa nsion of an existing business 53
shall be determined by general law. The authority to grant such 54
exemption shall expire ten years from the date of approval by 55
the electors of the county or municipality, and may be renewable 56
by referendum as provided by genera l law. 57
(d) Any county or municipality may, for the purpose of its 58
respective tax levy and subject to the provisions of this 59
subsection and general law, grant historic preservation ad 60
valorem tax exemptions to owners of historic properties. This 61
exemption may be granted only by ordinance of the county or 62
municipality. The amount or limits of the amount of this 63
exemption and the requirements for eligible properties must be 64
specified by general law. The period of time for which this 65
exemption may be granted to a property owner shall be determined 66
by general law. 67
(e) By general law and subject to conditions specified 68
therein: 69
(1) Twenty-five thousand dollars of the assessed value of 70
property subject to tangible personal property tax shall be 71
exempt from ad valorem taxation. 72
(2) The assessed value of solar devices or renewable 73
energy source devices subject to tangible personal property tax 74
may be exempt from ad valorem taxation, subject to limitations 75
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provided by general law. 76
(f) There shall be granted a n ad valorem tax exemption for 77
real property dedicated in perpetuity for conservation purposes, 78
including real property encumbered by perpetual conservation 79
easements or by other perpetual conservation protections, as 80
defined by general law. 81
(g) By general law and subject to the conditions specified 82
therein, each person who receives a homestead exemption as 83
provided in section 6 of this article; who was a member of the 84
United States military or military reserves, the United States 85
Coast Guard or its reserves, or the Florida National Guard; and 86
who was deployed during the preceding calendar year on active 87
duty outside the continental United States, Alaska, or Hawaii in 88
support of military operations designated by the legislature 89
shall receive an additi onal exemption equal to a percentage of 90
the taxable value of his or her homestead property. The 91
applicable percentage shall be calculated as the number of days 92
during the preceding calendar year the person was deployed on 93
active duty outside the continenta l United States, Alaska, or 94
Hawaii in support of military operations designated by the 95
legislature divided by the number of days in that year. 96
(h) By general law and subject to conditions and 97
provisions specified therein, the legislature may provide that 98
every person who holds the legal or equitable title to real 99
estate that is currently receiving the benefits available for 100
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homestead properties under subsection (a) of Section 6, and 101
holds the legal or equitable title to a separate parcel of real 102
estate and maintains thereon the residence of a lessee under a 103
single written lease of six months or more, if such lease is in 104
effect on January 1 of the taxable year, and if such parcel 105
could qualify for the benefits afforded homestead properties 106
under subsection (a) of Section 6, if the owner maintained that 107
property as his or her permanent residence, shall be exempt from 108
taxation on such leased property up to the assessed valuation of 109
twenty-five thousand dollars; and, for all levies other than 110
school district levies, on the assessed valuation greater than 111
fifty thousand dollars and up to seventy -five thousand dollars. 112
SECTION 4. Taxation; assessments. —By general law 113
regulations shall be prescribed which shall secure a just 114
valuation of all property for ad val orem taxation, provided: 115
(a) Agricultural land, land producing high water recharge 116
to Florida's aquifers, or land used exclusively for 117
noncommercial recreational purposes may be classified by general 118
law and assessed solely on the basis of character or u se. 119
(b) As provided by general law and subject to conditions, 120
limitations, and reasonable definitions specified therein, land 121
used for conservation purposes shall be classified by general 122
law and assessed solely on the basis of character or use. 123
(c) Pursuant to general law tangible personal property 124
held for sale as stock in trade and livestock may be valued for 125
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taxation at a specified percentage of its value, may be 126
classified for tax purposes, or may be exempted from taxation. 127
(d) All persons entitl ed to a homestead exemption under 128
Section 6 of this Article shall have their homestead assessed at 129
just value as of January 1 of the year following the effective 130
date of this amendment. This assessment shall change only as 131
provided in this subsection. 132
(1) Assessments subject to this subsection shall be 133
changed annually on January 1st of each year; but those changes 134
in assessments shall not exceed the lower of the following: 135
a. Three percent (3%) of the assessment for the prior 136
year. 137
b. The percent change in the Consumer Price Index for all 138
urban consumers, U.S. City Average, all items 1967=100, or 139
successor reports for the preceding calendar year as initially 140
reported by the United States Department of Labor, Bureau of 141
Labor Statistics. 142
(2) No assessment shall exceed just value. 143
(3) After any change of ownership, as provided by general 144
law, homestead property shall be assessed at just value as of 145
January 1 of the following year, unless the provisions of 146
paragraph (8) apply. Thereafter, the homestead shall be assessed 147
as provided in this subsection. 148
(4) New homestead property shall be assessed at just value 149
as of January 1st of the year following the establishment of the 150
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homestead, unless the provisions of paragraph (8) apply. That 151
assessment shall only change as provided in this subsection. 152
(5) Changes, additions, reductions, or improvements to 153
homestead property shall be assessed as provided for by general 154
law; provided, however, after the adjustment for any change, 155
addition, reduction, or improv ement, the property shall be 156
assessed as provided in this subsection. 157
(6) In the event of a termination of homestead status, the 158
property shall be assessed as provided by general law. 159
(7) The provisions of this amendment are severable. If any 160
of the provisions of this amendment shall be held 161
unconstitutional by any court of competent jurisdiction, the 162
decision of such court shall not affect or impair any remaining 163
provisions of this amendment. 164
(8)a. A person who establishes a new homestead as of 165
January 1 and who has received a homestead exemption pursuant to 166
Section 6 of this Article as of January 1 of any of the three 167
years immediately preceding the establishment of the new 168
homestead is entitled to have the new homestead assessed at less 169
than just value. The assessed value of the newly established 170
homestead shall be determined as follows: 171
1. If the just value of the new homestead is greater than 172
or equal to the just value of the prior homestead as of January 173
1 of the year in which the prior homestea d was abandoned, the 174
assessed value of the new homestead shall be the just value of 175
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the new homestead minus an amount equal to the lesser of 176
$500,000 or the difference between the just value and the 177
assessed value of the prior homestead as of January 1 of the 178
year in which the prior homestead was abandoned. Thereafter, the 179
homestead shall be assessed as provided in this subsection. 180
2. If the just value of the new homestead is less than the 181
just value of the prior homestead as of January 1 of the year in 182
which the prior homestead was abandoned, the assessed value of 183
the new homestead shall be equal to the just value of the new 184
homestead divided by the just value of the prior homestead and 185
multiplied by the assessed value of the prior homestead. 186
However, if the difference between the just value of the new 187
homestead and the assessed value of the new homestead calculated 188
pursuant to this sub -subparagraph is greater than $500,000, the 189
assessed value of the new homestead shall be increased so that 190
the difference between the just value and the assessed value 191
equals $500,000. Thereafter, the homestead shall be assessed as 192
provided in this subsection. 193
b. By general law and subject to conditions specified 194
therein, the legislature shall provide for application of thi s 195
paragraph to property owned by more than one person. 196
(e) The legislature may, by general law, for assessment 197
purposes and subject to the provisions of this subsection, allow 198
counties and municipalities to authorize by ordinance that 199
historic property may be assessed solely on the basis of 200
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character or use. Such character or use assessment shall apply 201
only to the jurisdiction adopting the ordinance. The 202
requirements for eligible properties must be specified by 203
general law. 204
(f) A county may, in the mann er prescribed by general law, 205
provide for a reduction in the assessed value of homestead 206
property to the extent of any increase in the assessed value of 207
that property which results from the construction or 208
reconstruction of the property for the purpose of providing 209
living quarters for one or more natural or adoptive grandparents 210
or parents of the owner of the property or of the owner's spouse 211
if at least one of the grandparents or parents for whom the 212
living quarters are provided is 62 years of age or older . Such a 213
reduction may not exceed the lesser of the following: 214
(1) The increase in assessed value resulting from 215
construction or reconstruction of the property. 216
(2) Twenty percent of the total assessed value of the 217
property as improved. 218
(g) For all levies other than school district levies, 219
assessments of residential real property, as defined by general 220
law, which contains nine units or fewer and which is not subject 221
to the assessment limitations set forth in subsections (a) 222
through (d) shall change on ly as provided in this subsection. 223
(1) Assessments subject to this subsection shall be 224
changed annually on the date of assessment provided by law; but 225
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those changes in assessments shall not exceed ten percent (10%) 226
of the assessment for the prior year. 227
(2) No assessment shall exceed just value. 228
(3) After a change of ownership or control, as defined by 229
general law, including any change of ownership of a legal entity 230
that owns the property, such property shall be assessed at just 231
value as of the next as sessment date. Thereafter, such property 232
shall be assessed as provided in this subsection. 233
(4) Changes, additions, reductions, or improvements to 234
such property shall be assessed as provided for by general law; 235
however, after the adjustment for any change , addition, 236
reduction, or improvement, the property shall be assessed as 237
provided in this subsection. 238
(h) For all levies other than school district levies, 239
assessments of real property that is not subject to the 240
assessment limitations set forth in subsections (a) through (d) 241
and (g) shall change only as provided in this subsection. 242
(1) Assessments subject to this subsection shall be 243
changed annually on the date of assessment provided by law; but 244
those changes in assessments shall not exceed ten pe rcent (10%) 245
of the assessment for the prior year. 246
(2) No assessment shall exceed just value. 247
(3) The legislature must provide that such property shall 248
be assessed at just value as of the next assessment date after a 249
qualifying improvement, as defined b y general law, is made to 250
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such property. Thereafter, such property shall be assessed as 251
provided in this subsection. 252
(4) The legislature may provide that such property shall 253
be assessed at just value as of the next assessment date after a 254
change of ownership or control, as defined by general law, 255
including any change of ownership of the legal entity that owns 256
the property. Thereafter, such property shall be assessed as 257
provided in this subsection. 258
(5) Changes, additions, reductions, or improvements to 259
such property shall be assessed as provided for by general law; 260
however, after the adjustment for any change, addition, 261
reduction, or improvement, the property shall be assessed as 262
provided in this subsection. 263
(i) The legislature, by general law and subje ct to 264
conditions specified therein, may prohibit the consideration of 265
the following in the determination of the assessed value of real 266
property: 267
(1) Any change or improvement to real property used for 268
residential purposes made to improve the property's r esistance 269
to wind damage. 270
(2) The installation of a solar or renewable energy source 271
device. 272
(j)(1) The assessment of the following working waterfront 273
properties shall be based upon the current use of the property: 274
a. Land used predominantly for comm ercial fishing 275
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purposes. 276
b. Land that is accessible to the public and used for 277
vessel launches into waters that are navigable. 278
c. Marinas and drystacks that are open to the public. 279
d. Water-dependent marine manufacturing facilities, 280
commercial fishing facilities, and marine vessel construction 281
and repair facilities and their support activities. 282
(2) The assessment benefit provided by this subsection is 283
subject to conditions and limitations and reasonable definitions 284
as specified by the legislature by general law. 285
(k) All persons entitled to the exemptions on real 286
property under subsection (h) of Section 3 of this Article shall 287
have such property assessed as follows: 288
(1) Assessments shall be changed annually on January 1 of 289
each year; but those c hanges in assessments shall not exceed the 290
lower of: three percent (3%) of the assessment for the prior 291
year, or the percent change in the Consumer Price Index for all 292
urban consumers, U.S. City Average, all items 1967=100, or 293
successor reports for the pre ceding calendar year as initially 294
reported by the United States Department of Labor, Bureau of 295
Labor Statistics. 296
(2) No assessment shall exceed just value. 297
(3) After any change of ownership, as provided by general 298
law, or termination of homestead pursu ant to paragraph (6) of 299
subsection (d) of this section, the property shall be assessed 300
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at just value as of January 1 of the following year. Thereafter, 301
the property shall be assessed as provided in this paragraph. 302
(4) Changes, additions, reductions, or i mprovements to 303
such property shall be assessed as provided for by general law; 304
provided, however, after the adjustment for any change, 305
addition, reduction, or improvement, the property shall be 306
assessed as provided in this subsection. 307
(5) The legislature may also provide that if any property 308
receiving the assessment limitation authorized under this 309
subsection subsequently becomes ineligible for the assessment 310
limitation authorized under this subsection for reasons other 311
than a change of ownership or contr ol, as defined by general 312
law; or termination of homestead pursuant to paragraph (6) of 313
subsection (d) of this section; such property shall be assessed, 314
without reassessment at just value, pursuant to subsection (g) 315
of this section, unless such property is assessed under 316
subsection (d) of this section for that year. 317
ARTICLE XII 318
SCHEDULE 319
Tax exemptions and an assessment limitation for long -term 320
leased residential property. —This section and the amendments to 321
Sections 3 and 4 of Article VII, which authorize t he legislature 322
to provide two $25,000 exemptions and an assessment limitation 323
to real property that, on January 1, is subject to a written 324
lease of six months or more and is owned by a person who holds 325
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legal or equitable title to real estate receiving a ho mestead 326
exemption, apply beginning with the 2027 tax roll. 327
BE IT FURTHER RESOLVED that the following statement be 328
placed on the ballot: 329
CONSTITUTIONAL AMEND MENTS 330
ARTICLE VII, SECTION S 3 AND 4 331
ARTICLE XII 332
PROPERTY TAX BENEFIT S FOR CERTAIN RESIDE NTIAL PROPERTIES 333
SUBJECT TO A LONG-TERM LEASE.—Proposing amendments to the State 334
Constitution to authorize the Legislature to provide two $25,000 335
exemptions and an assessment limitation for certain residential 336
real property that is subject to a written lease of 6 months or 337
more and is owned by a person who holds legal or equitable title 338
to property receiving a homestead exemption. These amendments 339
shall take effect January 1, 2027. 340