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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
4, and 6 of Article VII and the creation of a new 3
section in Article XII of the State Constitution to 4
authorize the Legislature to provide two $25,000 5
exemptions and an assessment limitation to certain 6
real property subject to a long -term lease, to provide 7
an additional homestead exemption for owners of 8
homestead property who have not owned homestead 9
property for a specified time before purchase of the 10
current homestead property, and to provide an 11
effective date. 12
13
Be It Resolved by the Legislature of the State of Florida: 14
15
That the following amendments to Sections 3, 4, and 6 of 16
Article VII and the c reation of a new section in Article XII of 17
the State Constitution are agreed to and shall be submitted to 18
the electors of this state for approval or rejection at the next 19
general election: 20
ARTICLE VII 21
FINANCE AND TAXATION 22
SECTION 3. Taxes; exemptions. — 23
(a) All property owned by a municipality and used 24
exclusively by it for municipal or public purposes shall be 25
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exempt from taxation. A municipality, owning property outside 26
the municipality, may be required by general law to make payment 27
to the taxing unit in which the property is located. Such 28
portions of property as are used predominantly for educational, 29
literary, scientific, religious or charitable purposes may be 30
exempted by general law from taxation. 31
(b) There shall be exempt from taxation, cumulati vely, to 32
every head of a family residing in this state, household goods 33
and personal effects to the value fixed by general law, not less 34
than one thousand dollars, and to every widow or widower or 35
person who is blind or totally and permanently disabled, 36
property to the value fixed by general law not less than five 37
hundred dollars. 38
(c) Any county or municipality may, for the purpose of its 39
respective tax levy and subject to the provisions of this 40
subsection and general law, grant community and economic 41
development ad valorem tax exemptions to new businesses and 42
expansions of existing businesses, as defined by general law. 43
Such an exemption may be granted only by ordinance of the county 44
or municipality, and only after the electors of the county or 45
municipality voting on such question in a referendum authorize 46
the county or municipality to adopt such ordinances. An 47
exemption so granted shall apply to improvements to real 48
property made by or for the use of a new business and 49
improvements to real property relate d to the expansion of an 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
existing business and shall also apply to tangible personal 51
property of such new business and tangible personal property 52
related to the expansion of an existing business. The amount or 53
limits of the amount of such exemption shall b e specified by 54
general law. The period of time for which such exemption may be 55
granted to a new business or expansion of an existing business 56
shall be determined by general law. The authority to grant such 57
exemption shall expire ten years from the date of approval by 58
the electors of the county or municipality, and may be renewable 59
by referendum as provided by general law. 60
(d) Any county or municipality may, for the purpose of its 61
respective tax levy and subject to the provisions of this 62
subsection and general law, grant historic preservation ad 63
valorem tax exemptions to owners of historic properties. This 64
exemption may be granted only by ordinance of the county or 65
municipality. The amount or limits of the amount of this 66
exemption and the requirements for e ligible properties must be 67
specified by general law. The period of time for which this 68
exemption may be granted to a property owner shall be determined 69
by general law. 70
(e) By general law and subject to conditions specified 71
therein: 72
(1) Twenty-five thousand dollars of the assessed value of 73
property subject to tangible personal property tax shall be 74
exempt from ad valorem taxation. 75
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(2) The assessed value of solar devices or renewable 76
energy source devices subject to tangible personal property tax 77
may be exempt from ad valorem taxation, subject to limitations 78
provided by general law. 79
(f) There shall be granted an ad valorem tax exemption for 80
real property dedicated in perpetuity for conservation purposes, 81
including real property encumbered by perpetual conservation 82
easements or by other perpetual conservation protections, as 83
defined by general law. 84
(g) By general law and subject to the conditions specified 85
therein, each person who receives a homestead exemption as 86
provided in section 6 of this article; who was a member of the 87
United States military or military reserves, the United States 88
Coast Guard or its reserves, or the Florida National Guard; and 89
who was deployed during the preceding calendar year on active 90
duty outside the continental United States , Alaska, or Hawaii in 91
support of military operations designated by the legislature 92
shall receive an additional exemption equal to a percentage of 93
the taxable value of his or her homestead property. The 94
applicable percentage shall be calculated as the numb er of days 95
during the preceding calendar year the person was deployed on 96
active duty outside the continental United States, Alaska, or 97
Hawaii in support of military operations designated by the 98
legislature divided by the number of days in that year. 99
(h) By general law and subject to conditions and 100
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provisions specified therein, the legislature may provide that 101
every person who holds the legal or equitable title to real 102
estate that is currently receiving the benefits available for 103
homestead properties under subsection (a) of Section 6, and 104
holds the legal or equitable title to a separate parcel of real 105
estate and maintains thereon the permanent residence of a lessee 106
under a single written lease of six continuous months or more, 107
if such lease is in effect on January 1 of the taxable year; if 108
the entire parcel could qualify for the benefits afforded 109
homestead properties under subsection (a) of Section 6, if the 110
owner maintained that property as his or her permanent 111
residence; and if such property is owned direc tly through sole 112
ownership or joint ownership with a spouse, or indirectly 113
through a limited liability company that holds legal or 114
equitable title to such real estate if such limited liability 115
company is owned solely or jointly with a spouse, shall be 116
exempt from taxation on such leased property up to the assessed 117
valuation of twenty-five thousand dollars; and, for all levies 118
other than school district levies, on the assessed valuation 119
greater than fifty thousand dollars and up to seventy -five 120
thousand dollars. 121
SECTION 4. Taxation; assessments. —By general law 122
regulations shall be prescribed which shall secure a just 123
valuation of all property for ad valorem taxation, provided: 124
(a) Agricultural land, land producing high water recharge 125
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to Florida's aquifers, or land used exclusively for 126
noncommercial recreational purposes may be classified by general 127
law and assessed solely on the basis of character or use. 128
(b) As provided by general law and subject to conditions, 129
limitations, and reasonable definitions specified therein, land 130
used for conservation purposes shall be classified by general 131
law and assessed solely on the basis of character or use. 132
(c) Pursuant to general law tangible personal property 133
held for sale as stock in trade and livestock may be va lued for 134
taxation at a specified percentage of its value, may be 135
classified for tax purposes, or may be exempted from taxation. 136
(d) All persons entitled to a homestead exemption under 137
Section 6 of this Article shall have their homestead assessed at 138
just value as of January 1 of the year following the effective 139
date of this amendment. This assessment shall change only as 140
provided in this subsection. 141
(1) Assessments subject to this subsection shall be 142
changed annually on January 1st of each year; but thos e changes 143
in assessments shall not exceed the lower of the following: 144
a. Three percent (3%) of the assessment for the prior 145
year. 146
b. The percent change in the Consumer Price Index for all 147
urban consumers, U.S. City Average, all items 1967=100, or 148
successor reports for the preceding calendar year as initially 149
reported by the United States Department of Labor, Bureau of 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
Labor Statistics. 151
(2) No assessment shall exceed just value. 152
(3) After any change of ownership, as provided by general 153
law, homestead property shall be assessed at just value as of 154
January 1 of the following year, unless the provisions of 155
paragraph (8) apply. Thereafter, the homestead shall be assessed 156
as provided in this subsection. 157
(4) New homestead property shall be assessed at jus t value 158
as of January 1st of the year following the establishment of the 159
homestead, unless the provisions of paragraph (8) apply. That 160
assessment shall only change as provided in this subsection. 161
(5) Changes, additions, reductions, or improvements to 162
homestead property shall be assessed as provided for by general 163
law; provided, however, after the adjustment for any change, 164
addition, reduction, or improvement, the property shall be 165
assessed as provided in this subsection. 166
(6) In the event of a terminatio n of homestead status, the 167
property shall be assessed as provided by general law. 168
(7) The provisions of this amendment are severable. If any 169
of the provisions of this amendment shall be held 170
unconstitutional by any court of competent jurisdiction, the 171
decision of such court shall not affect or impair any remaining 172
provisions of this amendment. 173
(8)a. A person who establishes a new homestead as of 174
January 1 and who has received a homestead exemption pursuant to 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
Section 6 of this Article as of January 1 of any of the three 176
years immediately preceding the establishment of the new 177
homestead is entitled to have the new homestead assessed at less 178
than just value. The assessed value of the newly established 179
homestead shall be determined as follows: 180
1. If the just value of the new homestead is greater than 181
or equal to the just value of the prior homestead as of January 182
1 of the year in which the prior homestead was abandoned, the 183
assessed value of the new homestead shall be the just value of 184
the new homestead mi nus an amount equal to the lesser of 185
$500,000 or the difference between the just value and the 186
assessed value of the prior homestead as of January 1 of the 187
year in which the prior homestead was abandoned. Thereafter, the 188
homestead shall be assessed as prov ided in this subsection. 189
2. If the just value of the new homestead is less than the 190
just value of the prior homestead as of January 1 of the year in 191
which the prior homestead was abandoned, the assessed value of 192
the new homestead shall be equal to the ju st value of the new 193
homestead divided by the just value of the prior homestead and 194
multiplied by the assessed value of the prior homestead. 195
However, if the difference between the just value of the new 196
homestead and the assessed value of the new homestead c alculated 197
pursuant to this sub -subparagraph is greater than $500,000, the 198
assessed value of the new homestead shall be increased so that 199
the difference between the just value and the assessed value 200
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equals $500,000. Thereafter, the homestead shall be assess ed as 201
provided in this subsection. 202
b. By general law and subject to conditions specified 203
therein, the legislature shall provide for application of this 204
paragraph to property owned by more than one person. 205
(e) The legislature may, by general law, for as sessment 206
purposes and subject to the provisions of this subsection, allow 207
counties and municipalities to authorize by ordinance that 208
historic property may be assessed solely on the basis of 209
character or use. Such character or use assessment shall apply 210
only to the jurisdiction adopting the ordinance. The 211
requirements for eligible properties must be specified by 212
general law. 213
(f) A county may, in the manner prescribed by general law, 214
provide for a reduction in the assessed value of homestead 215
property to the extent of any increase in the assessed value of 216
that property which results from the construction or 217
reconstruction of the property for the purpose of providing 218
living quarters for one or more natural or adoptive grandparents 219
or parents of the owner of th e property or of the owner's spouse 220
if at least one of the grandparents or parents for whom the 221
living quarters are provided is 62 years of age or older. Such a 222
reduction may not exceed the lesser of the following: 223
(1) The increase in assessed value resu lting from 224
construction or reconstruction of the property. 225
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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
(2) Twenty percent of the total assessed value of the 226
property as improved. 227
(g) For all levies other than school district levies, 228
assessments of residential real property, as defined by general 229
law, which contains nine units or fewer and which is not subject 230
to the assessment limitations set forth in subsections (a) 231
through (d) shall change only as provided in this subsection. 232
(1) Assessments subject to this subsection shall be 233
changed annually on the date of assessment provided by law; but 234
those changes in assessments shall not exceed ten percent (10%) 235
of the assessment for the prior year. 236
(2) No assessment shall exceed just value. 237
(3) After a change of ownership or control, as defined by 238
general law, including any change of ownership of a legal entity 239
that owns the property, such property shall be assessed at just 240
value as of the next assessment date. Thereafter, such property 241
shall be assessed as provided in this subsection. 242
(4) Changes, additions, reductions, or improvements to 243
such property shall be assessed as provided for by general law; 244
however, after the adjustment for any change, addition, 245
reduction, or improvement, the property shall be assessed as 246
provided in this subsection. 247
(h) For all levies other than school district levies, 248
assessments of real property that is not subject to the 249
assessment limitations set forth in subsections (a) through (d) 250
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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
and (g) shall change only as provided in this subsection. 251
(1) Assessments subje ct to this subsection shall be 252
changed annually on the date of assessment provided by law; but 253
those changes in assessments shall not exceed ten percent (10%) 254
of the assessment for the prior year. 255
(2) No assessment shall exceed just value. 256
(3) The legislature must provide that such property shall 257
be assessed at just value as of the next assessment date after a 258
qualifying improvement, as defined by general law, is made to 259
such property. Thereafter, such property shall be assessed as 260
provided in this subs ection. 261
(4) The legislature may provide that such property shall 262
be assessed at just value as of the next assessment date after a 263
change of ownership or control, as defined by general law, 264
including any change of ownership of the legal entity that owns 265
the property. Thereafter, such property shall be assessed as 266
provided in this subsection. 267
(5) Changes, additions, reductions, or improvements to 268
such property shall be assessed as provided for by general law; 269
however, after the adjustment for any change, addition, 270
reduction, or improvement, the property shall be assessed as 271
provided in this subsection. 272
(i) The legislature, by general law and subject to 273
conditions specified therein, may prohibit the consideration of 274
the following in the determination of t he assessed value of real 275
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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
property: 276
(1) Any change or improvement to real property used for 277
residential purposes made to improve the property's resistance 278
to wind damage. 279
(2) The installation of a solar or renewable energy source 280
device. 281
(j)(1) The assessment of the following working waterfront 282
properties shall be based upon the current use of the property: 283
a. Land used predominantly for commercial fishing 284
purposes. 285
b. Land that is accessible to the public and used for 286
vessel launches into waters that are navigable. 287
c. Marinas and drystacks that are open to the public. 288
d. Water-dependent marine manufacturing facilities, 289
commercial fishing facilities, and marine vessel construction 290
and repair facilities and their support activities. 291
(2) The assessment benefit provided by this subsection is 292
subject to conditions and limitations and reasonable definitions 293
as specified by the legislature by general law. 294
(k) All persons entitled to the exemptions on real 295
property under subsection (h) of Section 3 of this Article shall 296
have such property assessed as follows: 297
(1) Assessments shall be changed annually on January 1 of 298
each year; but those changes in assessments shall not exceed the 299
lower of: three percent (3%) of the assessment for the prior 300
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year, or the percent change in the Consumer Price Index for all 301
urban consumers, U.S. City Average, all items 1967=100, or 302
successor reports for the preceding calendar year as initially 303
reported by the United States Department of Labor, Bureau of 304
Labor Statistics. 305
(2) No assessment shall exceed just value. 306
(3) After any change of ownership, as provided by general 307
law, or termination of homestead pursuant to paragraph (6) of 308
subsection (d) of this section, the property shall be assessed 309
at just value as of Janu ary 1 of the following year. Thereafter, 310
the property shall be assessed as provided in this paragraph. 311
(4) Changes, additions, reductions, or improvements to 312
such property shall be assessed as provided for by general law; 313
provided, however, after the adj ustment for any change, 314
addition, reduction, or improvement, the property shall be 315
assessed as provided in this subsection. 316
(5) The legislature may also provide that if any property 317
receiving the assessment limitation authorized under this 318
subsection subsequently becomes ineligible for the assessment 319
limitation authorized under this subsection for reasons other 320
than a change of ownership or control, as defined by general 321
law; or termination of homestead pursuant to paragraph (6) of 322
subsection (d) of this section; such property shall be assessed, 323
without reassessment at just value, pursuant to subsection (g) 324
of this section, unless such property is assessed under 325
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subsection (d) of this section for that year. 326
SECTION 6. Homestead exemptions. — 327
(a)(1) Every person who has the legal or equitable title 328
to real estate and maintains thereon the permanent residence of 329
the owner, or another legally or naturally dependent upon the 330
owner, shall be exempt from taxation thereon, except assessments 331
for special benefits, as follows: 332
a. Up to the assessed valuation of twenty -five thousand 333
dollars; and 334
b. For all levies other than school district levies, on 335
the assessed valuation greater than fifty thousand dollars and 336
up to seventy-five thousand dollars, 337
338
upon establishment of right thereto in the manner prescribed by 339
law. The real estate may be held by legal or equitable title, by 340
the entireties, jointly, in common, as a condominium, or 341
indirectly by stock ownership or membership representing the 342
owner's or member's proprietary interest in a corporation owning 343
a fee or a leasehold initially in excess of ninety -eight years. 344
The exemption shall not apply with respect to any assessment 345
roll until such roll is first determined to be in compliance 346
with the provisions of section 4 by a state agency designated by 347
general law. This exemption is repealed on the effective date of 348
any amendment to this Article which provides for the assessment 349
of homestead property at less than just value. 350
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(2) The twenty-five thousand dollar amount of assessed 351
valuation exempt from taxation provided in subparagraph (a)(1)b. 352
shall be adjusted annually on January 1 of each year for 353
inflation using the percent change in the Consumer Price Index 354
for All Urban Consumers, U.S. City Average, all item s 1967=100, 355
or successor reports for the preceding calendar year as 356
initially reported by the United States Department of Labor, 357
Bureau of Labor Statistics, if such percent change is positive. 358
(3) The amount of assessed valuation exempt from taxation 359
for which every person who has the legal or equitable title to 360
real estate and maintains thereon the permanent residence of the 361
owner, or another person legally or naturally dependent upon the 362
owner, is eligible, and which applies solely to levies other 363
than school district levies, that is added to this constitution 364
after January 1, 2025, shall be adjusted annually on January 1 365
of each year for inflation using the percent change in the 366
Consumer Price Index for All Urban Consumers, U.S. City Average, 367
all items 1967=100, or successor reports for the preceding 368
calendar year as initially reported by the United States 369
Department of Labor, Bureau of Labor Statistics, if such percent 370
change is positive, beginning the year following the effective 371
date of such exemption . 372
(b) Not more than one exemption shall be allowed any 373
individual or family unit or with respect to any residential 374
unit. No exemption shall exceed the value of the real estate 375
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assessable to the owner or, in case of ownership through stock 376
or membership in a corporation, the value of the proportion 377
which the interest in the corporation bears to the assessed 378
value of the property. 379
(c) By general law and subject to conditions specified 380
therein, the Legislature may provide to renters, who are 381
permanent residents, ad valorem tax relief on all ad valorem tax 382
levies. Such ad valorem tax relief shall be in the form and 383
amount established by general law. 384
(d) The legislature may, by general law, allow counties or 385
municipalities, for the purpose of their respect ive tax levies 386
and subject to the provisions of general law, to grant either or 387
both of the following additional homestead tax exemptions: 388
(1) An exemption not exceeding fifty thousand dollars to a 389
person who has the legal or equitable title to real esta te and 390
maintains thereon the permanent residence of the owner, who has 391
attained age sixty-five, and whose household income, as defined 392
by general law, does not exceed twenty thousand dollars; or 393
(2) An exemption equal to the assessed value of the 394
property to a person who has the legal or equitable title to 395
real estate with a just value less than two hundred and fifty 396
thousand dollars, as determined in the first tax year that the 397
owner applies and is eligible for the exemption, and who has 398
maintained thereon the permanent residence of the owner for not 399
less than twenty-five years, who has attained age sixty -five, 400
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and whose household income does not exceed the income limitation 401
prescribed in paragraph (1). 402
403
The general law must allow counties and municipalit ies to grant 404
these additional exemptions, within the limits prescribed in 405
this subsection, by ordinance adopted in the manner prescribed 406
by general law, and must provide for the periodic adjustment of 407
the income limitation prescribed in this subsection for changes 408
in the cost of living. 409
(e)(1) Each veteran who is age 65 or older who is 410
partially or totally permanently disabled shall receive a 411
discount from the amount of the ad valorem tax otherwise owed on 412
homestead property the veteran owns and resides i n if the 413
disability was combat related and the veteran was honorably 414
discharged upon separation from military service. The discount 415
shall be in a percentage equal to the percentage of the 416
veteran's permanent, service -connected disability as determined 417
by the United States Department of Veterans Affairs. To qualify 418
for the discount granted by this paragraph, an applicant must 419
submit to the county property appraiser, by March 1, an official 420
letter from the United States Department of Veterans Affairs 421
stating the percentage of the veteran's service -connected 422
disability and such evidence that reasonably identifies the 423
disability as combat related and a copy of the veteran's 424
honorable discharge. If the property appraiser denies the 425
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request for a discount, the app raiser must notify the applicant 426
in writing of the reasons for the denial, and the veteran may 427
reapply. The Legislature may, by general law, waive the annual 428
application requirement in subsequent years. 429
(2) If a veteran who receives the discount describe d in 430
paragraph (1) predeceases his or her spouse, and if, upon the 431
death of the veteran, the surviving spouse holds the legal or 432
beneficial title to the homestead property and permanently 433
resides thereon, the discount carries over to the surviving 434
spouse until he or she remarries or sells or otherwise disposes 435
of the homestead property. If the surviving spouse sells or 436
otherwise disposes of the property, a discount not to exceed the 437
dollar amount granted from the most recent ad valorem tax roll 438
may be transferred to the surviving spouse's new homestead 439
property, if used as his or her permanent residence and he or 440
she has not remarried. 441
(3) This subsection is self -executing and does not require 442
implementing legislation. 443
(f) By general law and subject to c onditions and 444
limitations specified therein, the Legislature may provide ad 445
valorem tax relief equal to the total amount or a portion of the 446
ad valorem tax otherwise owed on homestead property to: 447
(1) The surviving spouse of a veteran who died from 448
service-connected causes while on active duty as a member of the 449
United States Armed Forces. 450
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(2) The surviving spouse of a first responder who died in 451
the line of duty. 452
(3) A first responder who is totally and permanently 453
disabled as a result of an injury o r injuries sustained in the 454
line of duty. Causal connection between a disability and service 455
in the line of duty shall not be presumed but must be determined 456
as provided by general law. For purposes of this paragraph, the 457
term "disability" does not include a chronic condition or 458
chronic disease, unless the injury sustained in the line of duty 459
was the sole cause of the chronic condition or chronic disease. 460
461
As used in this subsection and as further defined by general 462
law, the term "first responder" means a l aw enforcement officer, 463
a correctional officer, a firefighter, an emergency medical 464
technician, or a paramedic, and the term "in the line of duty" 465
means arising out of and in the actual performance of duty 466
required by employment as a first responder. 467
(g) As provided by general law and subject to conditions 468
specified therein, every person who establishes the right to 469
receive the homestead exemption provided in subsection (a) 470
within 1 year after purchasing the homestead property and who 471
has not owned proper ty to which the homestead exemption provided 472
in subsection (a) applied in the previous four calendar years is 473
entitled to an additional homestead exemption for all levies 474
other than school district levies. The additional exemption is 475
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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
an amount equal to fifty percent (50%) of the homestead 476
property's just value on January 1 of the year the homestead is 477
established. The additional exemption may not exceed the median 478
just value of all homestead property during the calendar year 479
immediately preceding January 1 of the year the homestead is 480
established in the county where such property is located. The 481
additional exemption shall apply for a period of five years or 482
until the year the property is sold, whichever occurs first. The 483
amount of the additional exemption sh all be reduced in each 484
subsequent year by an amount equal to twenty percent (20%) of 485
the amount of the additional exemption received in the year the 486
homestead was established. Only one exemption provided under 487
this subsection shall be allowed per homestead property at one 488
time. The additional exemption applies to property purchased on 489
or after January 1, 2027, if this amendment is approved at the 490
2026 general election, but the additional exemption is not 491
available in the sixth and subsequent years after it is first 492
received. 493
ARTICLE XII 494
SCHEDULE 495
Tax exemptions and an assessment limitation for long -term 496
leased residential property. —This section and the amendments to 497
Sections 3, 4, and 6 of Article VII, which authorize the 498
legislature to provide two $25,000 exemptions and an assessment 499
limitation to real property that, on January 1, is subject to a 500
CS/CS/HJR 1257 2025
CODING: Words stricken are deletions; words underlined are additions.
hjr1257-02-c2
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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
written lease of six continuous months or more and is owned by a 501
person who holds legal or equitable title to real estate 502
receiving a homestead exemption and to p rovide for an additional 503
homestead exemption for owners of homestead property who have 504
not owned homestead property during the four calendar years 505
immediately preceding purchase of the current homestead 506
property, shall take effect January 1, 2027. 507
BE IT FURTHER RESOLVED that the following statement be 508
placed on the ballot: 509
CONSTITUTIONAL AMEND MENTS 510
ARTICLE VII, SECTION S 3, 4, AND 6 511
ARTICLE XII 512
PROPERTY TAX BENEFIT S FOR CERTAIN LONG-TERM LEASED 513
PROPERTY; ADDITIONAL EXEMPTION FOR FIRST-TIME HOMESTEAD PROPERTY 514
OWNERS.—Proposing amendments to the State Constitution to 515
authorize the Legislature to provide two $25,000 exemptions and 516
an assessment limitation for certain residential real property 517
subject to a written lease of 6 continuous months or more and to 518
provide an additional homestead exemption for first-time 519
homestead property owners. These amendments shall take effect 520
January 1, 2027. 521