Florida Senate - 2025 SJR 1016 By Senator Ingoglia 11-01512-25 20251016__ 1 Senate Joint Resolution 2 A joint resolution proposing an amendment to Section 6 3 of Article VII and the creation of a new section in 4 Article XII of the State Constitution to increase the 5 homestead exemption from $25,000 to $75,000, for all 6 levies, with annual adjustments for inflation, 7 deleting the exemption for school district levies, and 8 to provide an effective date. 9 10 Be It Resolved by the Legislature of the State of Florida: 11 12 That the following amendment to Section 6 of Article VII 13 and the creation of a new section in Article XII of the State 14 Constitution are agreed to and shall be submitted to the 15 electors of this state for approval or rejection at the next 16 general election or at an earlier special election specifically 17 authorized by law for that purpose: 18 ARTICLE VII 19 FINANCE AND TAXATION 20 SECTION 6.Homestead exemptions. 21 (a)(1)Every person who has the legal or equitable title to 22 real estate and maintains thereon the permanent residence of the 23 owner, or another legally or naturally dependent upon the owner, 24 shall be exempt from taxation thereon, except assessments for 25 special benefits, as follows: 26 a.up to the assessed valuation of seventy-five twenty-five 27 thousand dollars; and 28 b.For all levies other than school district levies, on the 29 assessed valuation greater than fifty thousand dollars and up to 30 seventy-five thousand dollars, upon establishment of right 31 thereto in the manner prescribed by law. The real estate may be 32 held by legal or equitable title, by the entireties, jointly, in 33 common, as a condominium, or indirectly by stock ownership or 34 membership representing the owners or members proprietary 35 interest in a corporation owning a fee or a leasehold initially 36 in excess of ninety-eight years. The exemption shall not apply 37 with respect to any assessment roll until such roll is first 38 determined to be in compliance with the provisions of section 4 39 by a state agency designated by general law. This exemption is 40 repealed on the effective date of any amendment to this Article 41 which provides for the assessment of homestead property at less 42 than just value. 43 (2)The twenty-five thousand dollar amount of assessed 44 valuation exempt from taxation provided in paragraph (1) 45 subparagraph (a)(1)b. shall be adjusted annually on January 1 of 46 each year for inflation using the percent change in the Consumer 47 Price Index for All Urban Consumers, U.S. City Average, all 48 items 1967=100, or successor reports for the preceding calendar 49 year as initially reported by the United States Department of 50 Labor, Bureau of Labor Statistics, if such percent change is 51 positive. 52 (3)The amount of assessed valuation exempt from taxation 53 for which every person who has the legal or equitable title to 54 real estate and maintains thereon the permanent residence of the 55 owner, or another person legally or naturally dependent upon the 56 owner, is eligible, and which applies solely to levies other 57 than school district levies, that is added to this constitution 58 after January 1, 2025, shall be adjusted annually on January 1 59 of each year for inflation using the percent change in the 60 Consumer Price Index for All Urban Consumers, U.S. City Average, 61 all items 1967=100, or successor reports for the preceding 62 calendar year as initially reported by the United States 63 Department of Labor, Bureau of Labor Statistics, if such percent 64 change is positive, beginning the year following the effective 65 date of such exemption. 66 (b)Not more than one exemption shall be allowed any 67 individual or family unit or with respect to any residential 68 unit. No exemption shall exceed the value of the real estate 69 assessable to the owner or, in case of ownership through stock 70 or membership in a corporation, the value of the proportion 71 which the interest in the corporation bears to the assessed 72 value of the property. 73 (c)By general law and subject to conditions specified 74 therein, the Legislature may provide to renters, who are 75 permanent residents, ad valorem tax relief on all ad valorem tax 76 levies. Such ad valorem tax relief shall be in the form and 77 amount established by general law. 78 (d)The legislature may, by general law, allow counties or 79 municipalities, for the purpose of their respective tax levies 80 and subject to the provisions of general law, to grant either or 81 both of the following additional homestead tax exemptions: 82 (1)An exemption not exceeding fifty thousand dollars to a 83 person who has the legal or equitable title to real estate and 84 maintains thereon the permanent residence of the owner, who has 85 attained age sixty-five, and whose household income, as defined 86 by general law, does not exceed twenty thousand dollars; or 87 (2)An exemption equal to the assessed value of the 88 property to a person who has the legal or equitable title to 89 real estate with a just value less than two hundred and fifty 90 thousand dollars, as determined in the first tax year that the 91 owner applies and is eligible for the exemption, and who has 92 maintained thereon the permanent residence of the owner for not 93 less than twenty-five years, who has attained age sixty-five, 94 and whose household income does not exceed the income limitation 95 prescribed in paragraph (1). 96 97 The general law must allow counties and municipalities to grant 98 these additional exemptions, within the limits prescribed in 99 this subsection, by ordinance adopted in the manner prescribed 100 by general law, and must provide for the periodic adjustment of 101 the income limitation prescribed in this subsection for changes 102 in the cost of living. 103 (e)(1)Each veteran who is age 65 or older who is partially 104 or totally permanently disabled shall receive a discount from 105 the amount of the ad valorem tax otherwise owed on homestead 106 property the veteran owns and resides in if the disability was 107 combat related and the veteran was honorably discharged upon 108 separation from military service. The discount shall be in a 109 percentage equal to the percentage of the veterans permanent, 110 service-connected disability as determined by the United States 111 Department of Veterans Affairs. To qualify for the discount 112 granted by this paragraph, an applicant must submit to the 113 county property appraiser, by March 1, an official letter from 114 the United States Department of Veterans Affairs stating the 115 percentage of the veterans service-connected disability and 116 such evidence that reasonably identifies the disability as 117 combat related and a copy of the veterans honorable discharge. 118 If the property appraiser denies the request for a discount, the 119 appraiser must notify the applicant in writing of the reasons 120 for the denial, and the veteran may reapply. The Legislature 121 may, by general law, waive the annual application requirement in 122 subsequent years. 123 (2)If a veteran who receives the discount described in 124 paragraph (1) predeceases his or her spouse, and if, upon the 125 death of the veteran, the surviving spouse holds the legal or 126 beneficial title to the homestead property and permanently 127 resides thereon, the discount carries over to the surviving 128 spouse until he or she remarries or sells or otherwise disposes 129 of the homestead property. If the surviving spouse sells or 130 otherwise disposes of the property, a discount not to exceed the 131 dollar amount granted from the most recent ad valorem tax roll 132 may be transferred to the surviving spouses new homestead 133 property, if used as his or her permanent residence and he or 134 she has not remarried. 135 (3)This subsection is self-executing and does not require 136 implementing legislation. 137 (f)By general law and subject to conditions and 138 limitations specified therein, the Legislature may provide ad 139 valorem tax relief equal to the total amount or a portion of the 140 ad valorem tax otherwise owed on homestead property to: 141 (1)The surviving spouse of a veteran who died from 142 service-connected causes while on active duty as a member of the 143 United States Armed Forces. 144 (2)The surviving spouse of a first responder who died in 145 the line of duty. 146 (3)A first responder who is totally and permanently 147 disabled as a result of an injury or injuries sustained in the 148 line of duty. Causal connection between a disability and service 149 in the line of duty shall not be presumed but must be determined 150 as provided by general law. For purposes of this paragraph, the 151 term disability does not include a chronic condition or 152 chronic disease, unless the injury sustained in the line of duty 153 was the sole cause of the chronic condition or chronic disease. 154 155 As used in this subsection and as further defined by general 156 law, the term first responder means a law enforcement officer, 157 a correctional officer, a firefighter, an emergency medical 158 technician, or a paramedic, and the term in the line of duty 159 means arising out of and in the actual performance of duty 160 required by employment as a first responder. 161 ARTICLE XII 162 SCHEDULE 163 Increased homestead property exemption.This section and 164 the amendment to Section 6 of Article VII revising the homestead 165 exemption by increasing the exemption from $25,000 to $75,000 of 166 assessed valuation for all levies, including school district 167 levies, with annual adjustments for inflation, and deleting the 168 homestead exemption for school district levies, shall take 169 effect January 1, 2027. 170 BE IT FURTHER RESOLVED that the following statement be 171 placed on the ballot: 172 CONSTITUTIONAL AMENDMENT 173 ARTICLE VII, SECTION 6 174 ARTICLE XII 175 INCREASED HOMESTEAD PROPERTY EXEMPTION FROM TWENTY-FIVE 176 THOUSAND DOLLARS TO SEVENTY-FIVE THOUSAND DOLLARS.-Proposing an 177 amendment to the State Constitution to revise the homestead 178 exemption by increasing the exemption from $25,000 to $75,000 of 179 assessed valuation for all levies, including school district 180 levies, with annual adjustments for inflation, and deleting the 181 exemption for school district levies. If approved, the amendment 182 shall take effect January 1, 2027.