Read the full stored bill text
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 1 of 8
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
House Joint Resolution 1
A joint resolution proposing an amendment to Section 6 2
of Article VII, the creation of Section 7 of Article 3
VIII, and the creation of a new section in Article XII 4
of the State Constitution to exempt homestead property 5
from all ad valorem taxation other than school 6
district levies, prohibit counties and municipalities 7
from reducing total funding for law enforcement, and 8
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
the creation of Section 7 of Article VIII, and the creation of a 14
new section in Article XII of the State Constitution are agreed 15
to and shall be submitted to the electors of this state for 16
approval or rejection at the next general election or at an 17
earlier special election specifically authorized by law for that 18
purpose: 19
ARTICLE VII 20
FINANCE AND TAXATION 21
SECTION 6. Homestead exemptions.— 22
(a)(1) Every person who has the legal or equitable title 23
to real estate and maintains thereon the permanent residence of 24
the owner, or another legally or naturally dependent upon the 25
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 2 of 8
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
owner, shall be exempt from taxation thereon, except assessments 26
for special benefits, as follows: 27
(1)a. Up to the assessed valuation of twenty-five thousand 28
dollars; and 29
(2)b. For all levies other than school district levies, on 30
the assessed valuation greater than fifty thousand dollars and 31
up to seventy-five thousand dollars, 32
33
upon establishment of right thereto in the manner prescribed by 34
law. The real estate may be held by legal or equitable title, by 35
the entireties, jointly, in common, as a condominium, or 36
indirectly by stock ownership or membership representing the 37
owner's or member's proprietary interest in a corporation owning 38
a fee or a leasehold initially in excess of ninety-eight years. 39
The exemption shall not apply with respect to any assessment 40
roll until such roll is first determined to be in compliance 41
with the provisions of section 4 by a state agency designated by 42
general law. This exemption is repealed on the effective date of 43
any amendment to this Article which provides for the assessment 44
of homestead property at less than just value. 45
(2) The twenty-five thousand dollar amount of assessed 46
valuation exempt from taxation provided in subparagraph (a)(1)b. 47
shall be adjusted annually on January 1 of each year for 48
inflation using the percent change in the Consumer Price Index 49
for All Urban Consumers, U.S. City Average, all items 1967=100, 50
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 3 of 8
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
or successor reports for the preceding calendar year as 51
initially reported by the United States Department of Labor, 52
Bureau of Labor Statistics, if such percent change is positive. 53
(3) The amount of assessed valuation exempt from taxation 54
for which every person who has the legal or equitable title to 55
real estate and maintains thereon the permanent residence of the 56
owner, or another person legally or naturally dependent upon the 57
owner, is eligible, and which applies solely to levies other 58
than school district levies, that is added to this constitution 59
after January 1, 2025, shall be adjusted annually on January 1 60
of each year for inflation using the percent change in the 61
Consumer Price Index for All Urban Consumers, U.S. City Average, 62
all items 1967=100, or successor reports for the preceding 63
calendar year as initially reported by the United States 64
Department of Labor, Bureau of Labor Statistics, if such percent 65
change is positive, beginning the year following the effective 66
date of such exemption. 67
(b) Not more than one exemption shall be allowed any 68
individual or family unit or with respect to any residential 69
unit. No exemption shall exceed the value of the real estate 70
assessable to the owner or, in case of ownership through stock 71
or membership in a corporation, the value of the proportion 72
which the interest in the corporation bears to the assessed 73
value of the property. 74
(c) By general law and subject to conditions specified 75
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 4 of 8
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
therein, the Legislature may provide to renters, who are 76
permanent residents, ad valorem tax relief on all ad valorem tax 77
levies. Such ad valorem tax relief shall be in the form and 78
amount established by general law. 79
(d) The legislature may, by general law, allow counties or 80
municipalities, for the purpose of their respective tax levies 81
and subject to the provisions of general law, to grant either or 82
both of the following additional homestead tax exemptions: 83
(1) An exemption not exceeding fifty thousand dollars to a 84
person who has the legal or equitable title to real estate and 85
maintains thereon the permanent residence of the owner, who has 86
attained age sixty-five, and whose household income, as defined 87
by general law, does not exceed twenty thousand dollars; or 88
(2) An exemption equal to the assessed value of the 89
property to a person who has the legal or equitable title to 90
real estate with a just value less than two hundred and fifty 91
thousand dollars, as determined in the first tax year that the 92
owner applies and is eligible for the exemption, and who has 93
maintained thereon the permanent residence of the owner for not 94
less than twenty-five years, who has attained age sixty-five, 95
and whose household income does not exceed the income limitation 96
prescribed in paragraph (1). 97
98
The general law must allow counties and municipalities to grant 99
these additional exemptions, within the limits prescribed in 100
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 5 of 8
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
this subsection, by ordinance adopted in the manner prescribed 101
by general law, and must provide for the periodic adjustment of 102
the income limitation prescribed in this subsection for changes 103
in the cost of living. 104
(d)(e)(1) Each veteran who is age 65 or older who is 105
partially or totally permanently disabled shall receive a 106
discount from the amount of the ad valorem tax otherwise owed on 107
homestead property the veteran owns and resides in if the 108
disability was combat related and the veteran was honorably 109
discharged upon separation from military service. The discount 110
shall be in a percentage equal to the percentage of the 111
veteran's permanent, service-connected disability as determined 112
by the United States Department of Veterans Affairs. To qualify 113
for the discount granted by this paragraph, an applicant must 114
submit to the county property appraiser, by March 1, an official 115
letter from the United States Department of Veterans Affairs 116
stating the percentage of the veteran's service-connected 117
disability and such evidence that reasonably identifies the 118
disability as combat related and a copy of the veteran's 119
honorable discharge. If the property appraiser denies the 120
request for a discount, the appraiser must notify the applicant 121
in writing of the reasons for the denial, and the veteran may 122
reapply. The Legislature may, by general law, waive the annual 123
application requirement in subsequent years. 124
(2) If a veteran who receives the discount described in 125
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 6 of 8
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
paragraph (1) predeceases his or her spouse, and if, upon the 126
death of the veteran, the surviving spouse holds the legal or 127
beneficial title to the homestead property and permanently 128
resides thereon, the discount carries over to the surviving 129
spouse until he or she remarries or sells or otherwise disposes 130
of the homestead property. If the surviving spouse sells or 131
otherwise disposes of the property, a discount not to exceed the 132
dollar amount granted from the most recent ad valorem tax roll 133
may be transferred to the surviving spouse's new homestead 134
property, if used as his or her permanent residence and he or 135
she has not remarried. 136
(3) This subsection is self-executing and does not require 137
implementing legislation. 138
(e)(f) By general law and subject to conditions and 139
limitations specified therein, the Legislature may provide ad 140
valorem tax relief equal to the total amount or a portion of the 141
ad valorem tax otherwise owed on homestead property to: 142
(1) The surviving spouse of a veteran who died from 143
service-connected causes while on active duty as a member of the 144
United States Armed Forces. 145
(2) The surviving spouse of a first responder who died in 146
the line of duty. 147
(3) A first responder who is totally and permanently 148
disabled as a result of an injury or injuries sustained in the 149
line of duty. Causal connection between a disability and service 150
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 7 of 8
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
in the line of duty shall not be presumed but must be determined 151
as provided by general law. For purposes of this paragraph, the 152
term "disability" does not include a chronic condition or 153
chronic disease, unless the injury sustained in the line of duty 154
was the sole cause of the chronic condition or chronic disease. 155
156
As used in this subsection and as further defined by general 157
law, the term "first responder" means a law enforcement officer, 158
a correctional officer, a firefighter, an emergency medical 159
technician, or a paramedic, and the term "in the line of duty" 160
means arising out of and in the actual performance of duty 161
required by employment as a first responder. 162
163
ARTICLE VIII 164
LOCAL GOVERNMENT 165
SECTION 7. Prohibition of reductions in local law 166
enforcement funding.—Beginning with the 2027-2028 local fiscal 167
year, the total funding provided by each county and municipality 168
for law enforcement services may not be less than such 169
jurisdiction's total budgeted amount for law enforcement 170
services in either the 2025-2026 or 2026-2027 local fiscal year, 171
whichever was higher, notwithstanding any reduction in ad 172
valorem revenue that may result from the amendment to Article 173
VII approved by voters on November 3, 2026. 174
175
HJR 201 2026
CODING: Words stricken are deletions; words underlined are additions.
hjr201-00
Page 8 of 8
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
ARTICLE XII 176
SCHEDULE 177
Homestead property exemption from all ad valorem taxes 178
other than school levies; prohibition of law enforcement funding 179
reductions.—This section, the amendment to Section 6 of Article 180
VII authorizing an exemption for homestead property from ad 181
valorem taxes other than school levies, and the creation of 182
Section 7 of Article VIII prohibiting counties and 183
municipalities from reducing law enforcement funding below a 184
specified level shall take effect January 1, 2027. 185
186
BE IT FURTHER RESOLVED that the following statement be 187
placed on the ballot: 188
CONSTITUTIONAL AMENDMENT 189
ARTICLE VII, SECTION 6 190
ARTICLE VIII, SECTION 7 191
ARTICLE XII 192
HOMESTEAD EXEMPTION FROM NON-SCHOOL TAXES; LAW ENFORCEMENT 193
FUNDING REQUIREMENT.—Proposing an amendment to the State 194
Constitution, effective January 1, 2027, to exempt homestead 195
property from all ad valorem taxation other than school district 196
levies and to prohibit counties and municipalities from reducing 197
law enforcement funding below the amount budgeted in local 198
fiscal year 2025-2026 or 2026-2027, whichever was greater. 199