Florida 2025 Regular Session

Florida House Bill H1257 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	~~CS/~~CS/HJR 1257 2025
	3	+	CS/HJR 1257 2025
4	4
5	5
6	6
7	7		CODING: Words stricken are deletions; words underlined are additions.
8		-	hjr1257-~~02-c2~~
9		-	Page 1 of 21
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	9	+	Page 1 of 14
10	10		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
11	11
	12	+	House Joint Resolution 1
	13	+	A joint resolution proposing amendments to Sections 3 2
	14	+	and 4 of Article VII and the creation of a new section 3
	15	+	in Article XII of the State Constitution to authorize 4
	16	+	the Legislature to provide two $25,000 exemptions and 5
	17	+	an assessment limitation to certain real property 6
	18	+	subject to a long-term lease and to provide an 7
	19	+	effective date. 8
	20	+	9
	21	+	Be It Resolved by the Legislature of the State of Florida: 10
	22	+	11
	23	+	That the following amendments to Section 3 and 4 of Article 12
	24	+	VII and the creation of a new section in Article XII of the 13
	25	+	State Constitution are agreed to and shall be submitted to the 14
	26	+	electors of this state for approval or rejection at the next 15
	27	+	general election or at an earlier special election specifically 16
	28	+	authorized by law for that purpose: 17
	29	+	ARTICLE VII 18
	30	+	FINANCE AND TAXATION 19
	31	+	SECTION 3. Taxes; exemptions. — 20
	32	+	(a) All property owned by a municipality and used 21
	33	+	exclusively by it for municipal or public purposes shall be 22
	34	+	exempt from taxation. A municipality, owning property outside 23
	35	+	the municipality, may be required by general law to make payment 24
	36	+	to the taxing unit in which the property is located. Such 25
12	37
13		-
14		-	House Joint Resolution 1
15		-	A joint resolution proposing amendments to Sections 3, 2
16		-	4, and 6 of Article VII and the creation of a new 3
17		-	section in Article XII of the State Constitution to 4
18		-	authorize the Legislature to provide two $25,000 5
19		-	exemptions and an assessment limitation to certain 6
20		-	real property subject to a long -term lease, to provide 7
21		-	an additional homestead exemption for owners of 8
22		-	homestead property who have not owned homestead 9
23		-	property for a specified time before purchase of the 10
24		-	current homestead property, and to provide an 11
25		-	effective date. 12
26		-	13
27		-	Be It Resolved by the Legislature of the State of Florida: 14
28		-	15
29		-	That the following amendments to Sections 3, 4, and 6 of 16
30		-	Article VII and the c reation of a new section in Article XII of 17
31		-	the State Constitution are agreed to and shall be submitted to 18
32		-	the electors of this state for approval or rejection at the next 19
33		-	general election: 20
34		-	ARTICLE VII 21
35		-	FINANCE AND TAXATION 22
36		-	SECTION 3. Taxes; exemptions. — 23
37		-	(a) All property owned by a municipality and used 24
38		-	exclusively by it for municipal or public purposes shall be 25
39		-
40		-	CS/CS/HJR 1257 2025
	38	+	CS/HJR 1257 2025
41	39
42	40
43	41
44	42		CODING: Words stricken are deletions; words underlined are additions.
45		-	hjr1257-~~02-c2~~
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	43	+	hjr1257-01-c1
	44	+	Page 2 of 14
47	45		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
48	46
	47	+	portions of property as are used predominantly for educational, 26
	48	+	literary, scientific, religious or charitable purposes may be 27
	49	+	exempted by general law from taxation. 28
	50	+	(b) There shall be exempt from taxation, cumulatively, to 29
	51	+	every head of a family residing in this state, household goods 30
	52	+	and personal effects to the value fixed by general law, not less 31
	53	+	than one thousand dollars, and to every widow or widower or 32
	54	+	person who is blind or totally and permanently disabled, 33
	55	+	property to the value fixed by general law not less than five 34
	56	+	hundred dollars. 35
	57	+	(c) Any county or municipality ma y, for the purpose of its 36
	58	+	respective tax levy and subject to the provisions of this 37
	59	+	subsection and general law, grant community and economic 38
	60	+	development ad valorem tax exemptions to new businesses and 39
	61	+	expansions of existing businesses, as defined by genera l law. 40
	62	+	Such an exemption may be granted only by ordinance of the county 41
	63	+	or municipality, and only after the electors of the county or 42
	64	+	municipality voting on such question in a referendum authorize 43
	65	+	the county or municipality to adopt such ordinances. An 44
	66	+	exemption so granted shall apply to improvements to real 45
	67	+	property made by or for the use of a new business and 46
	68	+	improvements to real property related to the expansion of an 47
	69	+	existing business and shall also apply to tangible personal 48
	70	+	property of such new busine ss and tangible personal property 49
	71	+	related to the expansion of an existing business. The amount or 50
49	72
50		-
51		-	exempt from taxation. A municipality, owning property outside 26
52		-	the municipality, may be required by general law to make payment 27
53		-	to the taxing unit in which the property is located. Such 28
54		-	portions of property as are used predominantly for educational, 29
55		-	literary, scientific, religious or charitable purposes may be 30
56		-	exempted by general law from taxation. 31
57		-	(b) There shall be exempt from taxation, cumulati vely, to 32
58		-	every head of a family residing in this state, household goods 33
59		-	and personal effects to the value fixed by general law, not less 34
60		-	than one thousand dollars, and to every widow or widower or 35
61		-	person who is blind or totally and permanently disabled, 36
62		-	property to the value fixed by general law not less than five 37
63		-	hundred dollars. 38
64		-	(c) Any county or municipality may, for the purpose of its 39
65		-	respective tax levy and subject to the provisions of this 40
66		-	subsection and general law, grant community and economic 41
67		-	development ad valorem tax exemptions to new businesses and 42
68		-	expansions of existing businesses, as defined by general law. 43
69		-	Such an exemption may be granted only by ordinance of the county 44
70		-	or municipality, and only after the electors of the county or 45
71		-	municipality voting on such question in a referendum authorize 46
72		-	the county or municipality to adopt such ordinances. An 47
73		-	exemption so granted shall apply to improvements to real 48
74		-	property made by or for the use of a new business and 49
75		-	improvements to real property relate d to the expansion of an 50
76		-
77		-	CS/CS/HJR 1257 2025
	73	+	CS/HJR 1257 2025
78	74
79	75
80	76
81	77		CODING: Words stricken are deletions; words underlined are additions.
82		-	hjr1257-~~02-c2~~
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84	80		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
85	81
	82	+	limits of the amount of such exemption shall be specified by 51
	83	+	general law. The period of time for which such exemption may be 52
	84	+	granted to a new business or expa nsion of an existing business 53
	85	+	shall be determined by general law. The authority to grant such 54
	86	+	exemption shall expire ten years from the date of approval by 55
	87	+	the electors of the county or municipality, and may be renewable 56
	88	+	by referendum as provided by genera l law. 57
	89	+	(d) Any county or municipality may, for the purpose of its 58
	90	+	respective tax levy and subject to the provisions of this 59
	91	+	subsection and general law, grant historic preservation ad 60
	92	+	valorem tax exemptions to owners of historic properties. This 61
	93	+	exemption may be granted only by ordinance of the county or 62
	94	+	municipality. The amount or limits of the amount of this 63
	95	+	exemption and the requirements for eligible properties must be 64
	96	+	specified by general law. The period of time for which this 65
	97	+	exemption may be granted to a property owner shall be determined 66
	98	+	by general law. 67
	99	+	(e) By general law and subject to conditions specified 68
	100	+	therein: 69
	101	+	(1) Twenty-five thousand dollars of the assessed value of 70
	102	+	property subject to tangible personal property tax shall be 71
	103	+	exempt from ad valorem taxation. 72
	104	+	(2) The assessed value of solar devices or renewable 73
	105	+	energy source devices subject to tangible personal property tax 74
	106	+	may be exempt from ad valorem taxation, subject to limitations 75
86	107
87		-
88		-	existing business and shall also apply to tangible personal 51
89		-	property of such new business and tangible personal property 52
90		-	related to the expansion of an existing business. The amount or 53
91		-	limits of the amount of such exemption shall b e specified by 54
92		-	general law. The period of time for which such exemption may be 55
93		-	granted to a new business or expansion of an existing business 56
94		-	shall be determined by general law. The authority to grant such 57
95		-	exemption shall expire ten years from the date of approval by 58
96		-	the electors of the county or municipality, and may be renewable 59
97		-	by referendum as provided by general law. 60
98		-	(d) Any county or municipality may, for the purpose of its 61
99		-	respective tax levy and subject to the provisions of this 62
100		-	subsection and general law, grant historic preservation ad 63
101		-	valorem tax exemptions to owners of historic properties. This 64
102		-	exemption may be granted only by ordinance of the county or 65
103		-	municipality. The amount or limits of the amount of this 66
104		-	exemption and the requirements for e ligible properties must be 67
105		-	specified by general law. The period of time for which this 68
106		-	exemption may be granted to a property owner shall be determined 69
107		-	by general law. 70
108		-	(e) By general law and subject to conditions specified 71
109		-	therein: 72
110		-	(1) Twenty-five thousand dollars of the assessed value of 73
111		-	property subject to tangible personal property tax shall be 74
112		-	exempt from ad valorem taxation. 75
113		-
114		-	CS/CS/HJR 1257 2025
	108	+	CS/HJR 1257 2025
115	109
116	110
117	111
118	112		CODING: Words stricken are deletions; words underlined are additions.
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121	115		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
122	116
	117	+	provided by general law. 76
	118	+	(f) There shall be granted a n ad valorem tax exemption for 77
	119	+	real property dedicated in perpetuity for conservation purposes, 78
	120	+	including real property encumbered by perpetual conservation 79
	121	+	easements or by other perpetual conservation protections, as 80
	122	+	defined by general law. 81
	123	+	(g) By general law and subject to the conditions specified 82
	124	+	therein, each person who receives a homestead exemption as 83
	125	+	provided in section 6 of this article; who was a member of the 84
	126	+	United States military or military reserves, the United States 85
	127	+	Coast Guard or its reserves, or the Florida National Guard; and 86
	128	+	who was deployed during the preceding calendar year on active 87
	129	+	duty outside the continental United States, Alaska, or Hawaii in 88
	130	+	support of military operations designated by the legislature 89
	131	+	shall receive an additi onal exemption equal to a percentage of 90
	132	+	the taxable value of his or her homestead property. The 91
	133	+	applicable percentage shall be calculated as the number of days 92
	134	+	during the preceding calendar year the person was deployed on 93
	135	+	active duty outside the continenta l United States, Alaska, or 94
	136	+	Hawaii in support of military operations designated by the 95
	137	+	legislature divided by the number of days in that year. 96
	138	+	(h) By general law and subject to conditions and 97
	139	+	provisions specified therein, the legislature may provide that 98
	140	+	every person who holds the legal or equitable title to real 99
	141	+	estate that is currently receiving the benefits available for 100
123	142
124		-
125		-	(2) The assessed value of solar devices or renewable 76
126		-	energy source devices subject to tangible personal property tax 77
127		-	may be exempt from ad valorem taxation, subject to limitations 78
128		-	provided by general law. 79
129		-	(f) There shall be granted an ad valorem tax exemption for 80
130		-	real property dedicated in perpetuity for conservation purposes, 81
131		-	including real property encumbered by perpetual conservation 82
132		-	easements or by other perpetual conservation protections, as 83
133		-	defined by general law. 84
134		-	(g) By general law and subject to the conditions specified 85
135		-	therein, each person who receives a homestead exemption as 86
136		-	provided in section 6 of this article; who was a member of the 87
137		-	United States military or military reserves, the United States 88
138		-	Coast Guard or its reserves, or the Florida National Guard; and 89
139		-	who was deployed during the preceding calendar year on active 90
140		-	duty outside the continental United States , Alaska, or Hawaii in 91
141		-	support of military operations designated by the legislature 92
142		-	shall receive an additional exemption equal to a percentage of 93
143		-	the taxable value of his or her homestead property. The 94
144		-	applicable percentage shall be calculated as the numb er of days 95
145		-	during the preceding calendar year the person was deployed on 96
146		-	active duty outside the continental United States, Alaska, or 97
147		-	Hawaii in support of military operations designated by the 98
148		-	legislature divided by the number of days in that year. 99
149		-	(h) By general law and subject to conditions and 100
150		-
151		-	CS/CS/HJR 1257 2025
	143	+	CS/HJR 1257 2025
152	144
153	145
154	146
155	147		CODING: Words stricken are deletions; words underlined are additions.
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158	150		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
159	151
	152	+	homestead properties under subsection (a) of Section 6, and 101
	153	+	holds the legal or equitable title to a separate parcel of real 102
	154	+	estate and maintains thereon the residence of a lessee under a 103
	155	+	single written lease of six months or more, if such lease is in 104
	156	+	effect on January 1 of the taxable year, and if such parcel 105
	157	+	could qualify for the benefits afforded homestead properties 106
	158	+	under subsection (a) of Section 6, if the owner maintained that 107
	159	+	property as his or her permanent residence, shall be exempt from 108
	160	+	taxation on such leased property up to the assessed valuation of 109
	161	+	twenty-five thousand dollars; and, for all levies other than 110
	162	+	school district levies, on the assessed valuation greater than 111
	163	+	fifty thousand dollars and up to seventy -five thousand dollars. 112
	164	+	SECTION 4. Taxation; assessments. —By general law 113
	165	+	regulations shall be prescribed which shall secure a just 114
	166	+	valuation of all property for ad val orem taxation, provided: 115
	167	+	(a) Agricultural land, land producing high water recharge 116
	168	+	to Florida's aquifers, or land used exclusively for 117
	169	+	noncommercial recreational purposes may be classified by general 118
	170	+	law and assessed solely on the basis of character or u se. 119
	171	+	(b) As provided by general law and subject to conditions, 120
	172	+	limitations, and reasonable definitions specified therein, land 121
	173	+	used for conservation purposes shall be classified by general 122
	174	+	law and assessed solely on the basis of character or use. 123
	175	+	(c) Pursuant to general law tangible personal property 124
	176	+	held for sale as stock in trade and livestock may be valued for 125
160	177
161		-
162		-	provisions specified therein, the legislature may provide that 101
163		-	every person who holds the legal or equitable title to real 102
164		-	estate that is currently receiving the benefits available for 103
165		-	homestead properties under subsection (a) of Section 6, and 104
166		-	holds the legal or equitable title to a separate parcel of real 105
167		-	estate and maintains thereon the permanent residence of a lessee 106
168		-	under a single written lease of six continuous months or more, 107
169		-	if such lease is in effect on January 1 of the taxable year; if 108
170		-	the entire parcel could qualify for the benefits afforded 109
171		-	homestead properties under subsection (a) of Section 6, if the 110
172		-	owner maintained that property as his or her permanent 111
173		-	residence; and if such property is owned direc tly through sole 112
174		-	ownership or joint ownership with a spouse, or indirectly 113
175		-	through a limited liability company that holds legal or 114
176		-	equitable title to such real estate if such limited liability 115
177		-	company is owned solely or jointly with a spouse, shall be 116
178		-	exempt from taxation on such leased property up to the assessed 117
179		-	valuation of twenty-five thousand dollars; and, for all levies 118
180		-	other than school district levies, on the assessed valuation 119
181		-	greater than fifty thousand dollars and up to seventy -five 120
182		-	thousand dollars. 121
183		-	SECTION 4. Taxation; assessments. —By general law 122
184		-	regulations shall be prescribed which shall secure a just 123
185		-	valuation of all property for ad valorem taxation, provided: 124
186		-	(a) Agricultural land, land producing high water recharge 125
187		-
188		-	CS/CS/HJR 1257 2025
	178	+	CS/HJR 1257 2025
189	179
190	180
191	181
192	182		CODING: Words stricken are deletions; words underlined are additions.
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195	185		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
196	186
	187	+	taxation at a specified percentage of its value, may be 126
	188	+	classified for tax purposes, or may be exempted from taxation. 127
	189	+	(d) All persons entitl ed to a homestead exemption under 128
	190	+	Section 6 of this Article shall have their homestead assessed at 129
	191	+	just value as of January 1 of the year following the effective 130
	192	+	date of this amendment. This assessment shall change only as 131
	193	+	provided in this subsection. 132
	194	+	(1) Assessments subject to this subsection shall be 133
	195	+	changed annually on January 1st of each year; but those changes 134
	196	+	in assessments shall not exceed the lower of the following: 135
	197	+	a. Three percent (3%) of the assessment for the prior 136
	198	+	year. 137
	199	+	b. The percent change in the Consumer Price Index for all 138
	200	+	urban consumers, U.S. City Average, all items 1967=100, or 139
	201	+	successor reports for the preceding calendar year as initially 140
	202	+	reported by the United States Department of Labor, Bureau of 141
	203	+	Labor Statistics. 142
	204	+	(2) No assessment shall exceed just value. 143
	205	+	(3) After any change of ownership, as provided by general 144
	206	+	law, homestead property shall be assessed at just value as of 145
	207	+	January 1 of the following year, unless the provisions of 146
	208	+	paragraph (8) apply. Thereafter, the homestead shall be assessed 147
	209	+	as provided in this subsection. 148
	210	+	(4) New homestead property shall be assessed at just value 149
	211	+	as of January 1st of the year following the establishment of the 150
197	212
198		-
199		-	to Florida's aquifers, or land used exclusively for 126
200		-	noncommercial recreational purposes may be classified by general 127
201		-	law and assessed solely on the basis of character or use. 128
202		-	(b) As provided by general law and subject to conditions, 129
203		-	limitations, and reasonable definitions specified therein, land 130
204		-	used for conservation purposes shall be classified by general 131
205		-	law and assessed solely on the basis of character or use. 132
206		-	(c) Pursuant to general law tangible personal property 133
207		-	held for sale as stock in trade and livestock may be va lued for 134
208		-	taxation at a specified percentage of its value, may be 135
209		-	classified for tax purposes, or may be exempted from taxation. 136
210		-	(d) All persons entitled to a homestead exemption under 137
211		-	Section 6 of this Article shall have their homestead assessed at 138
212		-	just value as of January 1 of the year following the effective 139
213		-	date of this amendment. This assessment shall change only as 140
214		-	provided in this subsection. 141
215		-	(1) Assessments subject to this subsection shall be 142
216		-	changed annually on January 1st of each year; but thos e changes 143
217		-	in assessments shall not exceed the lower of the following: 144
218		-	a. Three percent (3%) of the assessment for the prior 145
219		-	year. 146
220		-	b. The percent change in the Consumer Price Index for all 147
221		-	urban consumers, U.S. City Average, all items 1967=100, or 148
222		-	successor reports for the preceding calendar year as initially 149
223		-	reported by the United States Department of Labor, Bureau of 150
224		-
225		-	CS/CS/HJR 1257 2025
	213	+	CS/HJR 1257 2025
226	214
227	215
228	216
229	217		CODING: Words stricken are deletions; words underlined are additions.
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232	220		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
233	221
	222	+	homestead, unless the provisions of paragraph (8) apply. That 151
	223	+	assessment shall only change as provided in this subsection. 152
	224	+	(5) Changes, additions, reductions, or improvements to 153
	225	+	homestead property shall be assessed as provided for by general 154
	226	+	law; provided, however, after the adjustment for any change, 155
	227	+	addition, reduction, or improv ement, the property shall be 156
	228	+	assessed as provided in this subsection. 157
	229	+	(6) In the event of a termination of homestead status, the 158
	230	+	property shall be assessed as provided by general law. 159
	231	+	(7) The provisions of this amendment are severable. If any 160
	232	+	of the provisions of this amendment shall be held 161
	233	+	unconstitutional by any court of competent jurisdiction, the 162
	234	+	decision of such court shall not affect or impair any remaining 163
	235	+	provisions of this amendment. 164
	236	+	(8)a. A person who establishes a new homestead as of 165
	237	+	January 1 and who has received a homestead exemption pursuant to 166
	238	+	Section 6 of this Article as of January 1 of any of the three 167
	239	+	years immediately preceding the establishment of the new 168
	240	+	homestead is entitled to have the new homestead assessed at less 169
	241	+	than just value. The assessed value of the newly established 170
	242	+	homestead shall be determined as follows: 171
	243	+	1. If the just value of the new homestead is greater than 172
	244	+	or equal to the just value of the prior homestead as of January 173
	245	+	1 of the year in which the prior homestea d was abandoned, the 174
	246	+	assessed value of the new homestead shall be the just value of 175
234	247
235		-
236		-	Labor Statistics. 151
237		-	(2) No assessment shall exceed just value. 152
238		-	(3) After any change of ownership, as provided by general 153
239		-	law, homestead property shall be assessed at just value as of 154
240		-	January 1 of the following year, unless the provisions of 155
241		-	paragraph (8) apply. Thereafter, the homestead shall be assessed 156
242		-	as provided in this subsection. 157
243		-	(4) New homestead property shall be assessed at jus t value 158
244		-	as of January 1st of the year following the establishment of the 159
245		-	homestead, unless the provisions of paragraph (8) apply. That 160
246		-	assessment shall only change as provided in this subsection. 161
247		-	(5) Changes, additions, reductions, or improvements to 162
248		-	homestead property shall be assessed as provided for by general 163
249		-	law; provided, however, after the adjustment for any change, 164
250		-	addition, reduction, or improvement, the property shall be 165
251		-	assessed as provided in this subsection. 166
252		-	(6) In the event of a terminatio n of homestead status, the 167
253		-	property shall be assessed as provided by general law. 168
254		-	(7) The provisions of this amendment are severable. If any 169
255		-	of the provisions of this amendment shall be held 170
256		-	unconstitutional by any court of competent jurisdiction, the 171
257		-	decision of such court shall not affect or impair any remaining 172
258		-	provisions of this amendment. 173
259		-	(8)a. A person who establishes a new homestead as of 174
260		-	January 1 and who has received a homestead exemption pursuant to 175
261		-
262		-	CS/CS/HJR 1257 2025
	248	+	CS/HJR 1257 2025
263	249
264	250
265	251
266	252		CODING: Words stricken are deletions; words underlined are additions.
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269	255		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
270	256
	257	+	the new homestead minus an amount equal to the lesser of 176
	258	+	$500,000 or the difference between the just value and the 177
	259	+	assessed value of the prior homestead as of January 1 of the 178
	260	+	year in which the prior homestead was abandoned. Thereafter, the 179
	261	+	homestead shall be assessed as provided in this subsection. 180
	262	+	2. If the just value of the new homestead is less than the 181
	263	+	just value of the prior homestead as of January 1 of the year in 182
	264	+	which the prior homestead was abandoned, the assessed value of 183
	265	+	the new homestead shall be equal to the just value of the new 184
	266	+	homestead divided by the just value of the prior homestead and 185
	267	+	multiplied by the assessed value of the prior homestead. 186
	268	+	However, if the difference between the just value of the new 187
	269	+	homestead and the assessed value of the new homestead calculated 188
	270	+	pursuant to this sub -subparagraph is greater than $500,000, the 189
	271	+	assessed value of the new homestead shall be increased so that 190
	272	+	the difference between the just value and the assessed value 191
	273	+	equals $500,000. Thereafter, the homestead shall be assessed as 192
	274	+	provided in this subsection. 193
	275	+	b. By general law and subject to conditions specified 194
	276	+	therein, the legislature shall provide for application of thi s 195
	277	+	paragraph to property owned by more than one person. 196
	278	+	(e) The legislature may, by general law, for assessment 197
	279	+	purposes and subject to the provisions of this subsection, allow 198
	280	+	counties and municipalities to authorize by ordinance that 199
	281	+	historic property may be assessed solely on the basis of 200
271	282
272		-
273		-	Section 6 of this Article as of January 1 of any of the three 176
274		-	years immediately preceding the establishment of the new 177
275		-	homestead is entitled to have the new homestead assessed at less 178
276		-	than just value. The assessed value of the newly established 179
277		-	homestead shall be determined as follows: 180
278		-	1. If the just value of the new homestead is greater than 181
279		-	or equal to the just value of the prior homestead as of January 182
280		-	1 of the year in which the prior homestead was abandoned, the 183
281		-	assessed value of the new homestead shall be the just value of 184
282		-	the new homestead mi nus an amount equal to the lesser of 185
283		-	$500,000 or the difference between the just value and the 186
284		-	assessed value of the prior homestead as of January 1 of the 187
285		-	year in which the prior homestead was abandoned. Thereafter, the 188
286		-	homestead shall be assessed as prov ided in this subsection. 189
287		-	2. If the just value of the new homestead is less than the 190
288		-	just value of the prior homestead as of January 1 of the year in 191
289		-	which the prior homestead was abandoned, the assessed value of 192
290		-	the new homestead shall be equal to the ju st value of the new 193
291		-	homestead divided by the just value of the prior homestead and 194
292		-	multiplied by the assessed value of the prior homestead. 195
293		-	However, if the difference between the just value of the new 196
294		-	homestead and the assessed value of the new homestead c alculated 197
295		-	pursuant to this sub -subparagraph is greater than $500,000, the 198
296		-	assessed value of the new homestead shall be increased so that 199
297		-	the difference between the just value and the assessed value 200
298		-
299		-	CS/CS/HJR 1257 2025
	283	+	CS/HJR 1257 2025
300	284
301	285
302	286
303	287		CODING: Words stricken are deletions; words underlined are additions.
304		-	hjr1257-~~02-c2~~
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306	290		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
307	291
	292	+	character or use. Such character or use assessment shall apply 201
	293	+	only to the jurisdiction adopting the ordinance. The 202
	294	+	requirements for eligible properties must be specified by 203
	295	+	general law. 204
	296	+	(f) A county may, in the mann er prescribed by general law, 205
	297	+	provide for a reduction in the assessed value of homestead 206
	298	+	property to the extent of any increase in the assessed value of 207
	299	+	that property which results from the construction or 208
	300	+	reconstruction of the property for the purpose of providing 209
	301	+	living quarters for one or more natural or adoptive grandparents 210
	302	+	or parents of the owner of the property or of the owner's spouse 211
	303	+	if at least one of the grandparents or parents for whom the 212
	304	+	living quarters are provided is 62 years of age or older . Such a 213
	305	+	reduction may not exceed the lesser of the following: 214
	306	+	(1) The increase in assessed value resulting from 215
	307	+	construction or reconstruction of the property. 216
	308	+	(2) Twenty percent of the total assessed value of the 217
	309	+	property as improved. 218
	310	+	(g) For all levies other than school district levies, 219
	311	+	assessments of residential real property, as defined by general 220
	312	+	law, which contains nine units or fewer and which is not subject 221
	313	+	to the assessment limitations set forth in subsections (a) 222
	314	+	through (d) shall change on ly as provided in this subsection. 223
	315	+	(1) Assessments subject to this subsection shall be 224
	316	+	changed annually on the date of assessment provided by law; but 225
308	317
309		-
310		-	equals $500,000. Thereafter, the homestead shall be assess ed as 201
311		-	provided in this subsection. 202
312		-	b. By general law and subject to conditions specified 203
313		-	therein, the legislature shall provide for application of this 204
314		-	paragraph to property owned by more than one person. 205
315		-	(e) The legislature may, by general law, for as sessment 206
316		-	purposes and subject to the provisions of this subsection, allow 207
317		-	counties and municipalities to authorize by ordinance that 208
318		-	historic property may be assessed solely on the basis of 209
319		-	character or use. Such character or use assessment shall apply 210
320		-	only to the jurisdiction adopting the ordinance. The 211
321		-	requirements for eligible properties must be specified by 212
322		-	general law. 213
323		-	(f) A county may, in the manner prescribed by general law, 214
324		-	provide for a reduction in the assessed value of homestead 215
325		-	property to the extent of any increase in the assessed value of 216
326		-	that property which results from the construction or 217
327		-	reconstruction of the property for the purpose of providing 218
328		-	living quarters for one or more natural or adoptive grandparents 219
329		-	or parents of the owner of th e property or of the owner's spouse 220
330		-	if at least one of the grandparents or parents for whom the 221
331		-	living quarters are provided is 62 years of age or older. Such a 222
332		-	reduction may not exceed the lesser of the following: 223
333		-	(1) The increase in assessed value resu lting from 224
334		-	construction or reconstruction of the property. 225
335		-
336		-	CS/CS/HJR 1257 2025
	318	+	CS/HJR 1257 2025
337	319
338	320
339	321
340	322		CODING: Words stricken are deletions; words underlined are additions.
341		-	hjr1257-~~02-c2~~
342		-	Page 10 of 21
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343	325		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
344	326
	327	+	those changes in assessments shall not exceed ten percent (10%) 226
	328	+	of the assessment for the prior year. 227
	329	+	(2) No assessment shall exceed just value. 228
	330	+	(3) After a change of ownership or control, as defined by 229
	331	+	general law, including any change of ownership of a legal entity 230
	332	+	that owns the property, such property shall be assessed at just 231
	333	+	value as of the next as sessment date. Thereafter, such property 232
	334	+	shall be assessed as provided in this subsection. 233
	335	+	(4) Changes, additions, reductions, or improvements to 234
	336	+	such property shall be assessed as provided for by general law; 235
	337	+	however, after the adjustment for any change , addition, 236
	338	+	reduction, or improvement, the property shall be assessed as 237
	339	+	provided in this subsection. 238
	340	+	(h) For all levies other than school district levies, 239
	341	+	assessments of real property that is not subject to the 240
	342	+	assessment limitations set forth in subsections (a) through (d) 241
	343	+	and (g) shall change only as provided in this subsection. 242
	344	+	(1) Assessments subject to this subsection shall be 243
	345	+	changed annually on the date of assessment provided by law; but 244
	346	+	those changes in assessments shall not exceed ten pe rcent (10%) 245
	347	+	of the assessment for the prior year. 246
	348	+	(2) No assessment shall exceed just value. 247
	349	+	(3) The legislature must provide that such property shall 248
	350	+	be assessed at just value as of the next assessment date after a 249
	351	+	qualifying improvement, as defined b y general law, is made to 250
345	352
346		-
347		-	(2) Twenty percent of the total assessed value of the 226
348		-	property as improved. 227
349		-	(g) For all levies other than school district levies, 228
350		-	assessments of residential real property, as defined by general 229
351		-	law, which contains nine units or fewer and which is not subject 230
352		-	to the assessment limitations set forth in subsections (a) 231
353		-	through (d) shall change only as provided in this subsection. 232
354		-	(1) Assessments subject to this subsection shall be 233
355		-	changed annually on the date of assessment provided by law; but 234
356		-	those changes in assessments shall not exceed ten percent (10%) 235
357		-	of the assessment for the prior year. 236
358		-	(2) No assessment shall exceed just value. 237
359		-	(3) After a change of ownership or control, as defined by 238
360		-	general law, including any change of ownership of a legal entity 239
361		-	that owns the property, such property shall be assessed at just 240
362		-	value as of the next assessment date. Thereafter, such property 241
363		-	shall be assessed as provided in this subsection. 242
364		-	(4) Changes, additions, reductions, or improvements to 243
365		-	such property shall be assessed as provided for by general law; 244
366		-	however, after the adjustment for any change, addition, 245
367		-	reduction, or improvement, the property shall be assessed as 246
368		-	provided in this subsection. 247
369		-	(h) For all levies other than school district levies, 248
370		-	assessments of real property that is not subject to the 249
371		-	assessment limitations set forth in subsections (a) through (d) 250
372		-
373		-	CS/CS/HJR 1257 2025
	353	+	CS/HJR 1257 2025
374	354
375	355
376	356
377	357		CODING: Words stricken are deletions; words underlined are additions.
378		-	hjr1257-~~02-c2~~
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380	360		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
381	361
	362	+	such property. Thereafter, such property shall be assessed as 251
	363	+	provided in this subsection. 252
	364	+	(4) The legislature may provide that such property shall 253
	365	+	be assessed at just value as of the next assessment date after a 254
	366	+	change of ownership or control, as defined by general law, 255
	367	+	including any change of ownership of the legal entity that owns 256
	368	+	the property. Thereafter, such property shall be assessed as 257
	369	+	provided in this subsection. 258
	370	+	(5) Changes, additions, reductions, or improvements to 259
	371	+	such property shall be assessed as provided for by general law; 260
	372	+	however, after the adjustment for any change, addition, 261
	373	+	reduction, or improvement, the property shall be assessed as 262
	374	+	provided in this subsection. 263
	375	+	(i) The legislature, by general law and subje ct to 264
	376	+	conditions specified therein, may prohibit the consideration of 265
	377	+	the following in the determination of the assessed value of real 266
	378	+	property: 267
	379	+	(1) Any change or improvement to real property used for 268
	380	+	residential purposes made to improve the property's r esistance 269
	381	+	to wind damage. 270
	382	+	(2) The installation of a solar or renewable energy source 271
	383	+	device. 272
	384	+	(j)(1) The assessment of the following working waterfront 273
	385	+	properties shall be based upon the current use of the property: 274
	386	+	a. Land used predominantly for comm ercial fishing 275
382	387
383		-
384		-	and (g) shall change only as provided in this subsection. 251
385		-	(1) Assessments subje ct to this subsection shall be 252
386		-	changed annually on the date of assessment provided by law; but 253
387		-	those changes in assessments shall not exceed ten percent (10%) 254
388		-	of the assessment for the prior year. 255
389		-	(2) No assessment shall exceed just value. 256
390		-	(3) The legislature must provide that such property shall 257
391		-	be assessed at just value as of the next assessment date after a 258
392		-	qualifying improvement, as defined by general law, is made to 259
393		-	such property. Thereafter, such property shall be assessed as 260
394		-	provided in this subs ection. 261
395		-	(4) The legislature may provide that such property shall 262
396		-	be assessed at just value as of the next assessment date after a 263
397		-	change of ownership or control, as defined by general law, 264
398		-	including any change of ownership of the legal entity that owns 265
399		-	the property. Thereafter, such property shall be assessed as 266
400		-	provided in this subsection. 267
401		-	(5) Changes, additions, reductions, or improvements to 268
402		-	such property shall be assessed as provided for by general law; 269
403		-	however, after the adjustment for any change, addition, 270
404		-	reduction, or improvement, the property shall be assessed as 271
405		-	provided in this subsection. 272
406		-	(i) The legislature, by general law and subject to 273
407		-	conditions specified therein, may prohibit the consideration of 274
408		-	the following in the determination of t he assessed value of real 275
409		-
410		-	CS/CS/HJR 1257 2025
	388	+	CS/HJR 1257 2025
411	389
412	390
413	391
414	392		CODING: Words stricken are deletions; words underlined are additions.
415		-	hjr1257-~~02-c2~~
416		-	Page 12 of 21
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417	395		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
418	396
	397	+	purposes. 276
	398	+	b. Land that is accessible to the public and used for 277
	399	+	vessel launches into waters that are navigable. 278
	400	+	c. Marinas and drystacks that are open to the public. 279
	401	+	d. Water-dependent marine manufacturing facilities, 280
	402	+	commercial fishing facilities, and marine vessel construction 281
	403	+	and repair facilities and their support activities. 282
	404	+	(2) The assessment benefit provided by this subsection is 283
	405	+	subject to conditions and limitations and reasonable definitions 284
	406	+	as specified by the legislature by general law. 285
	407	+	(k) All persons entitled to the exemptions on real 286
	408	+	property under subsection (h) of Section 3 of this Article shall 287
	409	+	have such property assessed as follows: 288
	410	+	(1) Assessments shall be changed annually on January 1 of 289
	411	+	each year; but those c hanges in assessments shall not exceed the 290
	412	+	lower of: three percent (3%) of the assessment for the prior 291
	413	+	year, or the percent change in the Consumer Price Index for all 292
	414	+	urban consumers, U.S. City Average, all items 1967=100, or 293
	415	+	successor reports for the pre ceding calendar year as initially 294
	416	+	reported by the United States Department of Labor, Bureau of 295
	417	+	Labor Statistics. 296
	418	+	(2) No assessment shall exceed just value. 297
	419	+	(3) After any change of ownership, as provided by general 298
	420	+	law, or termination of homestead pursu ant to paragraph (6) of 299
	421	+	subsection (d) of this section, the property shall be assessed 300
419	422
420		-
421		-	property: 276
422		-	(1) Any change or improvement to real property used for 277
423		-	residential purposes made to improve the property's resistance 278
424		-	to wind damage. 279
425		-	(2) The installation of a solar or renewable energy source 280
426		-	device. 281
427		-	(j)(1) The assessment of the following working waterfront 282
428		-	properties shall be based upon the current use of the property: 283
429		-	a. Land used predominantly for commercial fishing 284
430		-	purposes. 285
431		-	b. Land that is accessible to the public and used for 286
432		-	vessel launches into waters that are navigable. 287
433		-	c. Marinas and drystacks that are open to the public. 288
434		-	d. Water-dependent marine manufacturing facilities, 289
435		-	commercial fishing facilities, and marine vessel construction 290
436		-	and repair facilities and their support activities. 291
437		-	(2) The assessment benefit provided by this subsection is 292
438		-	subject to conditions and limitations and reasonable definitions 293
439		-	as specified by the legislature by general law. 294
440		-	(k) All persons entitled to the exemptions on real 295
441		-	property under subsection (h) of Section 3 of this Article shall 296
442		-	have such property assessed as follows: 297
443		-	(1) Assessments shall be changed annually on January 1 of 298
444		-	each year; but those changes in assessments shall not exceed the 299
445		-	lower of: three percent (3%) of the assessment for the prior 300
446		-
447		-	CS/CS/HJR 1257 2025
	423	+	CS/HJR 1257 2025
448	424
449	425
450	426
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454	430		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
455	431
	432	+	at just value as of January 1 of the following year. Thereafter, 301
	433	+	the property shall be assessed as provided in this paragraph. 302
	434	+	(4) Changes, additions, reductions, or i mprovements to 303
	435	+	such property shall be assessed as provided for by general law; 304
	436	+	provided, however, after the adjustment for any change, 305
	437	+	addition, reduction, or improvement, the property shall be 306
	438	+	assessed as provided in this subsection. 307
	439	+	(5) The legislature may also provide that if any property 308
	440	+	receiving the assessment limitation authorized under this 309
	441	+	subsection subsequently becomes ineligible for the assessment 310
	442	+	limitation authorized under this subsection for reasons other 311
	443	+	than a change of ownership or contr ol, as defined by general 312
	444	+	law; or termination of homestead pursuant to paragraph (6) of 313
	445	+	subsection (d) of this section; such property shall be assessed, 314
	446	+	without reassessment at just value, pursuant to subsection (g) 315
	447	+	of this section, unless such property is assessed under 316
	448	+	subsection (d) of this section for that year. 317
	449	+	ARTICLE XII 318
	450	+	SCHEDULE 319
	451	+	Tax exemptions and an assessment limitation for long -term 320
	452	+	leased residential property. —This section and the amendments to 321
	453	+	Sections 3 and 4 of Article VII, which authorize t he legislature 322
	454	+	to provide two $25,000 exemptions and an assessment limitation 323
	455	+	to real property that, on January 1, is subject to a written 324
	456	+	lease of six months or more and is owned by a person who holds 325
456	457
457		-
458		-	year, or the percent change in the Consumer Price Index for all 301
459		-	urban consumers, U.S. City Average, all items 1967=100, or 302
460		-	successor reports for the preceding calendar year as initially 303
461		-	reported by the United States Department of Labor, Bureau of 304
462		-	Labor Statistics. 305
463		-	(2) No assessment shall exceed just value. 306
464		-	(3) After any change of ownership, as provided by general 307
465		-	law, or termination of homestead pursuant to paragraph (6) of 308
466		-	subsection (d) of this section, the property shall be assessed 309
467		-	at just value as of Janu ary 1 of the following year. Thereafter, 310
468		-	the property shall be assessed as provided in this paragraph. 311
469		-	(4) Changes, additions, reductions, or improvements to 312
470		-	such property shall be assessed as provided for by general law; 313
471		-	provided, however, after the adj ustment for any change, 314
472		-	addition, reduction, or improvement, the property shall be 315
473		-	assessed as provided in this subsection. 316
474		-	(5) The legislature may also provide that if any property 317
475		-	receiving the assessment limitation authorized under this 318
476		-	subsection subsequently becomes ineligible for the assessment 319
477		-	limitation authorized under this subsection for reasons other 320
478		-	than a change of ownership or control, as defined by general 321
479		-	law; or termination of homestead pursuant to paragraph (6) of 322
480		-	subsection (d) of this section; such property shall be assessed, 323
481		-	without reassessment at just value, pursuant to subsection (g) 324
482		-	of this section, unless such property is assessed under 325
483		-
484		-	CS/CS/HJR 1257 2025
	458	+	CS/HJR 1257 2025
485	459
486	460
487	461
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491	465		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
492	466
493		-
494		-
495		-	subsection (d) of this section for that year. 326
496		-	SECTION 6. Homestead exemptions. — 327
497		-	(a)(1) Every person who has the legal or equitable title 328
498		-	to real estate and maintains thereon the permanent residence of 329
499		-	the owner, or another legally or naturally dependent upon the 330
500		-	owner, shall be exempt from taxation thereon, except assessments 331
501		-	for special benefits, as follows: 332
502		-	a. Up to the assessed valuation of twenty -five thousand 333
503		-	dollars; and 334
504		-	b. For all levies other than school district levies, on 335
505		-	the assessed valuation greater than fifty thousand dollars and 336
506		-	up to seventy-five thousand dollars, 337
507		-	338
508		-	upon establishment of right thereto in the manner prescribed by 339
509		-	law. The real estate may be held by legal or equitable title, by 340
510		-	the entireties, jointly, in common, as a condominium, or 341
511		-	indirectly by stock ownership or membership representing the 342
512		-	owner's or member's proprietary interest in a corporation owning 343
513		-	a fee or a leasehold initially in excess of ninety -eight years. 344
514		-	The exemption shall not apply with respect to any assessment 345
515		-	roll until such roll is first determined to be in compliance 346
516		-	with the provisions of section 4 by a state agency designated by 347
517		-	general law. This exemption is repealed on the effective date of 348
518		-	any amendment to this Article which provides for the assessment 349
519		-	of homestead property at less than just value. 350
520		-
521		-	CS/CS/HJR 1257 2025
522		-
523		-
524		-
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526		-	hjr1257-02-c2
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528		-	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
529		-
530		-
531		-
532		-	(2) The twenty-five thousand dollar amount of assessed 351
533		-	valuation exempt from taxation provided in subparagraph (a)(1)b. 352
534		-	shall be adjusted annually on January 1 of each year for 353
535		-	inflation using the percent change in the Consumer Price Index 354
536		-	for All Urban Consumers, U.S. City Average, all item s 1967=100, 355
537		-	or successor reports for the preceding calendar year as 356
538		-	initially reported by the United States Department of Labor, 357
539		-	Bureau of Labor Statistics, if such percent change is positive. 358
540		-	(3) The amount of assessed valuation exempt from taxation 359
541		-	for which every person who has the legal or equitable title to 360
542		-	real estate and maintains thereon the permanent residence of the 361
543		-	owner, or another person legally or naturally dependent upon the 362
544		-	owner, is eligible, and which applies solely to levies other 363
545		-	than school district levies, that is added to this constitution 364
546		-	after January 1, 2025, shall be adjusted annually on January 1 365
547		-	of each year for inflation using the percent change in the 366
548		-	Consumer Price Index for All Urban Consumers, U.S. City Average, 367
549		-	all items 1967=100, or successor reports for the preceding 368
550		-	calendar year as initially reported by the United States 369
551		-	Department of Labor, Bureau of Labor Statistics, if such percent 370
552		-	change is positive, beginning the year following the effective 371
553		-	date of such exemption . 372
554		-	(b) Not more than one exemption shall be allowed any 373
555		-	individual or family unit or with respect to any residential 374
556		-	unit. No exemption shall exceed the value of the real estate 375
557		-
558		-	CS/CS/HJR 1257 2025
559		-
560		-
561		-
562		-	CODING: Words stricken are deletions; words underlined are additions.
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565		-	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
566		-
567		-
568		-
569		-	assessable to the owner or, in case of ownership through stock 376
570		-	or membership in a corporation, the value of the proportion 377
571		-	which the interest in the corporation bears to the assessed 378
572		-	value of the property. 379
573		-	(c) By general law and subject to conditions specified 380
574		-	therein, the Legislature may provide to renters, who are 381
575		-	permanent residents, ad valorem tax relief on all ad valorem tax 382
576		-	levies. Such ad valorem tax relief shall be in the form and 383
577		-	amount established by general law. 384
578		-	(d) The legislature may, by general law, allow counties or 385
579		-	municipalities, for the purpose of their respect ive tax levies 386
580		-	and subject to the provisions of general law, to grant either or 387
581		-	both of the following additional homestead tax exemptions: 388
582		-	(1) An exemption not exceeding fifty thousand dollars to a 389
583		-	person who has the legal or equitable title to real esta te and 390
584		-	maintains thereon the permanent residence of the owner, who has 391
585		-	attained age sixty-five, and whose household income, as defined 392
586		-	by general law, does not exceed twenty thousand dollars; or 393
587		-	(2) An exemption equal to the assessed value of the 394
588		-	property to a person who has the legal or equitable title to 395
589		-	real estate with a just value less than two hundred and fifty 396
590		-	thousand dollars, as determined in the first tax year that the 397
591		-	owner applies and is eligible for the exemption, and who has 398
592		-	maintained thereon the permanent residence of the owner for not 399
593		-	less than twenty-five years, who has attained age sixty -five, 400
594		-
595		-	CS/CS/HJR 1257 2025
596		-
597		-
598		-
599		-	CODING: Words stricken are deletions; words underlined are additions.
600		-	hjr1257-02-c2
601		-	Page 17 of 21
602		-	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
603		-
604		-
605		-
606		-	and whose household income does not exceed the income limitation 401
607		-	prescribed in paragraph (1). 402
608		-	403
609		-	The general law must allow counties and municipalit ies to grant 404
610		-	these additional exemptions, within the limits prescribed in 405
611		-	this subsection, by ordinance adopted in the manner prescribed 406
612		-	by general law, and must provide for the periodic adjustment of 407
613		-	the income limitation prescribed in this subsection for changes 408
614		-	in the cost of living. 409
615		-	(e)(1) Each veteran who is age 65 or older who is 410
616		-	partially or totally permanently disabled shall receive a 411
617		-	discount from the amount of the ad valorem tax otherwise owed on 412
618		-	homestead property the veteran owns and resides i n if the 413
619		-	disability was combat related and the veteran was honorably 414
620		-	discharged upon separation from military service. The discount 415
621		-	shall be in a percentage equal to the percentage of the 416
622		-	veteran's permanent, service -connected disability as determined 417
623		-	by the United States Department of Veterans Affairs. To qualify 418
624		-	for the discount granted by this paragraph, an applicant must 419
625		-	submit to the county property appraiser, by March 1, an official 420
626		-	letter from the United States Department of Veterans Affairs 421
627		-	stating the percentage of the veteran's service -connected 422
628		-	disability and such evidence that reasonably identifies the 423
629		-	disability as combat related and a copy of the veteran's 424
630		-	honorable discharge. If the property appraiser denies the 425
631		-
632		-	CS/CS/HJR 1257 2025
633		-
634		-
635		-
636		-	CODING: Words stricken are deletions; words underlined are additions.
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639		-	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
640		-
641		-
642		-
643		-	request for a discount, the app raiser must notify the applicant 426
644		-	in writing of the reasons for the denial, and the veteran may 427
645		-	reapply. The Legislature may, by general law, waive the annual 428
646		-	application requirement in subsequent years. 429
647		-	(2) If a veteran who receives the discount describe d in 430
648		-	paragraph (1) predeceases his or her spouse, and if, upon the 431
649		-	death of the veteran, the surviving spouse holds the legal or 432
650		-	beneficial title to the homestead property and permanently 433
651		-	resides thereon, the discount carries over to the surviving 434
652		-	spouse until he or she remarries or sells or otherwise disposes 435
653		-	of the homestead property. If the surviving spouse sells or 436
654		-	otherwise disposes of the property, a discount not to exceed the 437
655		-	dollar amount granted from the most recent ad valorem tax roll 438
656		-	may be transferred to the surviving spouse's new homestead 439
657		-	property, if used as his or her permanent residence and he or 440
658		-	she has not remarried. 441
659		-	(3) This subsection is self -executing and does not require 442
660		-	implementing legislation. 443
661		-	(f) By general law and subject to c onditions and 444
662		-	limitations specified therein, the Legislature may provide ad 445
663		-	valorem tax relief equal to the total amount or a portion of the 446
664		-	ad valorem tax otherwise owed on homestead property to: 447
665		-	(1) The surviving spouse of a veteran who died from 448
666		-	service-connected causes while on active duty as a member of the 449
667		-	United States Armed Forces. 450
668		-
669		-	CS/CS/HJR 1257 2025
670		-
671		-
672		-
673		-	CODING: Words stricken are deletions; words underlined are additions.
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676		-	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
677		-
678		-
679		-
680		-	(2) The surviving spouse of a first responder who died in 451
681		-	the line of duty. 452
682		-	(3) A first responder who is totally and permanently 453
683		-	disabled as a result of an injury o r injuries sustained in the 454
684		-	line of duty. Causal connection between a disability and service 455
685		-	in the line of duty shall not be presumed but must be determined 456
686		-	as provided by general law. For purposes of this paragraph, the 457
687		-	term "disability" does not include a chronic condition or 458
688		-	chronic disease, unless the injury sustained in the line of duty 459
689		-	was the sole cause of the chronic condition or chronic disease. 460
690		-	461
691		-	As used in this subsection and as further defined by general 462
692		-	law, the term "first responder" means a l aw enforcement officer, 463
693		-	a correctional officer, a firefighter, an emergency medical 464
694		-	technician, or a paramedic, and the term "in the line of duty" 465
695		-	means arising out of and in the actual performance of duty 466
696		-	required by employment as a first responder. 467
697		-	(g) As provided by general law and subject to conditions 468
698		-	specified therein, every person who establishes the right to 469
699		-	receive the homestead exemption provided in subsection (a) 470
700		-	within 1 year after purchasing the homestead property and who 471
701		-	has not owned proper ty to which the homestead exemption provided 472
702		-	in subsection (a) applied in the previous four calendar years is 473
703		-	entitled to an additional homestead exemption for all levies 474
704		-	other than school district levies. The additional exemption is 475
705		-
706		-	CS/CS/HJR 1257 2025
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708		-
709		-
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713		-	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
714		-
715		-
716		-
717		-	an amount equal to fifty percent (50%) of the homestead 476
718		-	property's just value on January 1 of the year the homestead is 477
719		-	established. The additional exemption may not exceed the median 478
720		-	just value of all homestead property during the calendar year 479
721		-	immediately preceding January 1 of the year the homestead is 480
722		-	established in the county where such property is located. The 481
723		-	additional exemption shall apply for a period of five years or 482
724		-	until the year the property is sold, whichever occurs first. The 483
725		-	amount of the additional exemption sh all be reduced in each 484
726		-	subsequent year by an amount equal to twenty percent (20%) of 485
727		-	the amount of the additional exemption received in the year the 486
728		-	homestead was established. Only one exemption provided under 487
729		-	this subsection shall be allowed per homestead property at one 488
730		-	time. The additional exemption applies to property purchased on 489
731		-	or after January 1, 2027, if this amendment is approved at the 490
732		-	2026 general election, but the additional exemption is not 491
733		-	available in the sixth and subsequent years after it is first 492
734		-	received. 493
735		-	ARTICLE XII 494
736		-	SCHEDULE 495
737		-	Tax exemptions and an assessment limitation for long -term 496
738		-	leased residential property. —This section and the amendments to 497
739		-	Sections 3, 4, and 6 of Article VII, which authorize the 498
740		-	legislature to provide two $25,000 exemptions and an assessment 499
741		-	limitation to real property that, on January 1, is subject to a 500
742		-
743		-	CS/CS/HJR 1257 2025
744		-
745		-
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750		-	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
751		-
752		-
753		-
754		-	written lease of six continuous months or more and is owned by a 501
755		-	person who holds legal or equitable title to real estate 502
756		-	receiving a homestead exemption and to p rovide for an additional 503
757		-	homestead exemption for owners of homestead property who have 504
758		-	not owned homestead property during the four calendar years 505
759		-	immediately preceding purchase of the current homestead 506
760		-	property, shall take effect January 1, 2027. 507
761		-	BE IT FURTHER RESOLVED that the following statement be 508
762		-	placed on the ballot: 509
763		-	CONSTITUTIONAL AMEND MENTS 510
764		-	ARTICLE VII, SECTION S 3, 4, AND 6 511
765		-	ARTICLE XII 512
766		-	PROPERTY TAX BENEFIT S FOR CERTAIN LONG-TERM LEASED 513
767		-	PROPERTY; ADDITIONAL EXEMPTION FOR FIRST-TIME HOMESTEAD PROPERTY 514
768		-	OWNERS.—Proposing amendments to the State Constitution to 515
769		-	authorize the Legislature to provide two $25,000 exemptions and 516
770		-	an assessment limitation for certain residential real property 517
771		-	subject to a written lease of 6 continuous months or more and to 518
772		-	provide an additional homestead exemption for first-time 519
773		-	homestead property owners. These amendments shall take effect 520
774		-	January 1, 2027. 521
	467	+	legal or equitable title to real estate receiving a ho mestead 326
	468	+	exemption, apply beginning with the 2027 tax roll. 327
	469	+	BE IT FURTHER RESOLVED that the following statement be 328
	470	+	placed on the ballot: 329
	471	+	CONSTITUTIONAL AMEND MENTS 330
	472	+	ARTICLE VII, SECTION S 3 AND 4 331
	473	+	ARTICLE XII 332
	474	+	PROPERTY TAX BENEFIT S FOR CERTAIN RESIDE NTIAL PROPERTIES 333
	475	+	SUBJECT TO A LONG-TERM LEASE.—Proposing amendments to the State 334
	476	+	Constitution to authorize the Legislature to provide two $25,000 335
	477	+	exemptions and an assessment limitation for certain residential 336
	478	+	real property that is subject to a written lease of 6 months or 337
	479	+	more and is owned by a person who holds legal or equitable title 338
	480	+	to property receiving a homestead exemption. These amendments 339
	481	+	shall take effect January 1, 2027. 340