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CS/CS/HJR 203, Engrossed 1 2026
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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 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 make homestead property 5
exempt from all ad valorem taxation other than school 6
district levies beginning in a specified year, to 7
prohibit local governments from reducing total funding 8
for services provided by law enforcement, 9
firefighters, and other first responders, and provide 10
an effective date. 11
12
Be It Resolved by the Legislature of the State of Florida: 13
14
That the following amendment to Section 6 of Article VII, 15
the creation of Section 7 of Article VIII, and the creation of a 16
new section in Article XII of the State Constitution are agreed 17
to and shall be submitted to the electors of this state for 18
approval or rejection at the next general election or at an 19
earlier special election specifically authorized by law for that 20
purpose: 21
ARTICLE VII 22
FINANCE AND TAXATION 23
24
SECTION 6. Homestead exemptions.— 25
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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
(a)(1) Every person who has the legal or equitable title 26
to real estate and maintains thereon the permanent residence of 27
the owner, or another legally or naturally dependent upon the 28
owner, shall be exempt from taxation thereon, except assessments 29
for special benefits, as follows: 30
(1)a. Up to the assessed valuation of twenty-five thousand 31
dollars; and 32
(2)b. For all levies other than school district levies, on 33
the assessed valuation greater than fifty thousand dollars and 34
up to seventy-five thousand dollars, 35
36
upon establishment of right thereto in the manner prescribed by 37
law. The real estate may be held by legal or equitable title, by 38
the entireties, jointly, in common, as a condominium, or 39
indirectly by stock ownership or membership representing the 40
owner's or member's proprietary interest in a corporation owning 41
a fee or a leasehold initially in excess of ninety-eight years. 42
The exemption shall not apply with respect to any assessment 43
roll until such roll is first determined to be in compliance 44
with the provisions of section 4 by a state agency designated by 45
general law. This exemption is repealed on the effective date of 46
any amendment to this Article which provides for the assessment 47
of homestead property at less than just value. 48
(2) The twenty-five thousand dollar amount of assessed 49
valuation exempt from taxation provided in subparagraph (a)(1)b. 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
shall be adjusted annually on January 1 of each year for 51
inflation using the percent change in the Consumer Price Index 52
for All Urban Consumers, U.S. City Average, all items 1967=100, 53
or successor reports for the preceding calendar year as 54
initially reported by the United States Department of Labor, 55
Bureau of Labor Statistics, if such percent change is positive. 56
(3) The amount of assessed valuation exempt from taxation 57
for which every person who has the legal or equitable title to 58
real estate and maintains thereon the permanent residence of the 59
owner, or another person legally or naturally dependent upon the 60
owner, is eligible, and which applies solely to levies other 61
than school district levies, that is added to this constitution 62
after January 1, 2025, shall be adjusted annually on January 1 63
of each year for inflation using the percent change in the 64
Consumer Price Index for All Urban Consumers, U.S. City Average, 65
all items 1967=100, or successor reports for the preceding 66
calendar year as initially reported by the United States 67
Department of Labor, Bureau of Labor Statistics, if such percent 68
change is positive, beginning the year following the effective 69
date of such exemption. 70
(b) Not more than one exemption shall be allowed any 71
individual or family unit or with respect to any residential 72
unit. No exemption shall exceed the value of the real estate 73
assessable to the owner or, in case of ownership through stock 74
or membership in a corporation, the value of the proportion 75
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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
which the interest in the corporation bears to the assessed 76
value of the property. 77
(c) By general law and subject to conditions specified 78
therein, the Legislature may provide to renters, who are 79
permanent residents, ad valorem tax relief on all ad valorem tax 80
levies. Such ad valorem tax relief shall be in the form and 81
amount established by general law. 82
(d) The legislature may, by general law, allow counties or 83
municipalities, for the purpose of their respective tax levies 84
and subject to the provisions of general law, to grant either or 85
both of the following additional homestead tax exemptions: 86
(1) An exemption not exceeding fifty thousand dollars to a 87
person who has the legal or equitable title to real estate and 88
maintains thereon the permanent residence of the owner, who has 89
attained age sixty-five, and whose household income, as defined 90
by general law, does not exceed twenty thousand dollars; or 91
(2) An exemption equal to the assessed value of the 92
property to a person who has the legal or equitable title to 93
real estate with a just value less than two hundred and fifty 94
thousand dollars, as determined in the first tax year that the 95
owner applies and is eligible for the exemption, and who has 96
maintained thereon the permanent residence of the owner for not 97
less than twenty-five years, who has attained age sixty-five, 98
and whose household income does not exceed the income limitation 99
prescribed in paragraph (1). 100
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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
101
The general law must allow counties and municipalities to grant 102
these additional exemptions, within the limits prescribed in 103
this subsection, by ordinance adopted in the manner prescribed 104
by general law, and must provide for the periodic adjustment of 105
the income limitation prescribed in this subsection for changes 106
in the cost of living. 107
(d)(e)(1) Each veteran who is age 65 or older who is 108
partially or totally permanently disabled shall receive a 109
discount from the amount of the ad valorem tax otherwise owed on 110
homestead property the veteran owns and resides in if the 111
disability was combat related and the veteran was honorably 112
discharged upon separation from military service. The discount 113
shall be in a percentage equal to the percentage of the 114
veteran's permanent, service-connected disability as determined 115
by the United States Department of Veterans Affairs. To qualify 116
for the discount granted by this paragraph, an applicant must 117
submit to the county property appraiser, by March 1, an official 118
letter from the United States Department of Veterans Affairs 119
stating the percentage of the veteran's service-connected 120
disability and such evidence that reasonably identifies the 121
disability as combat related and a copy of the veteran's 122
honorable discharge. If the property appraiser denies the 123
request for a discount, the appraiser must notify the applicant 124
in writing of the reasons for the denial, and the veteran may 125
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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
reapply. The Legislature may, by general law, waive the annual 126
application requirement in subsequent years. 127
(2) If a veteran who receives the discount described in 128
paragraph (1) predeceases his or her spouse, and if, upon the 129
death of the veteran, the surviving spouse holds the legal or 130
beneficial title to the homestead property and permanently 131
resides thereon, the discount carries over to the surviving 132
spouse until he or she remarries or sells or otherwise disposes 133
of the homestead property. If the surviving spouse sells or 134
otherwise disposes of the property, a discount not to exceed the 135
dollar amount granted from the most recent ad valorem tax roll 136
may be transferred to the surviving spouse's new homestead 137
property, if used as his or her permanent residence and he or 138
she has not remarried. 139
(3) This subsection is self-executing and does not require 140
implementing legislation. 141
(e)(f) By general law and subject to conditions and 142
limitations specified therein, the Legislature may provide ad 143
valorem tax relief equal to the total amount or a portion of the 144
ad valorem tax otherwise owed on homestead property to: 145
(1) The surviving spouse of a veteran who died from 146
service-connected causes while on active duty as a member of the 147
United States Armed Forces. 148
(2) The surviving spouse of a first responder who died in 149
the line of duty. 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
(3) A first responder who is totally and permanently 151
disabled as a result of an injury or injuries sustained in the 152
line of duty. Causal connection between a disability and service 153
in the line of duty shall not be presumed but must be determined 154
as provided by general law. For purposes of this paragraph, the 155
term "disability" does not include a chronic condition or 156
chronic disease, unless the injury sustained in the line of duty 157
was the sole cause of the chronic condition or chronic disease. 158
159
As used in this subsection and as further defined by general 160
law, the term "first responder" means a law enforcement officer, 161
a correctional officer, a firefighter, an emergency medical 162
technician, or a paramedic, and the term "in the line of duty" 163
means arising out of and in the actual performance of duty 164
required by employment as a first responder. 165
166
ARTICLE VIII 167
LOCAL GOVERNMENT 168
SECTION 7. Prohibition of reductions in local first 169
responder funding.—Beginning with the 2027-2028 local fiscal 170
year, the total funding provided by each local government for 171
services provided by law enforcement, firefighters, and other 172
first responders, as provided by general law, may not be less 173
than such jurisdiction's total budgeted amount for such services 174
in either the 2025-2026 or 2026-2027 local fiscal year, 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
whichever was higher, notwithstanding any reduction in ad 176
valorem revenue that may result from the amendment to Article 177
VII, approved by voters on November 3, 2026. 178
179
ARTICLE XII 180
SCHEDULE 181
Homestead property exemption from all ad valorem taxes 182
other than school levies; prohibition of first responder funding 183
reductions.—This section, the amendment to Section 6 of Article 184
VII authorizing an exemption for homestead property from ad 185
valorem taxes other than school levies, and the creation of 186
Section 7 of Article VIII prohibiting local governments from 187
reducing first responder funding below a specified level shall 188
take effect January 1, 2027. 189
190
BE IT FURTHER RESOLVED that the following statement be 191
placed on the ballot: 192
CONSTITUTIONAL AMENDMENT 193
ARTICLE VII, SECTION 6 194
ARTICLE VIII, SECTION 7 195
ARTICLE XII 196
HOMESTEAD EXEMPTION FROM NON-SCHOOL PROPERTY TAXES; FIRST 197
RESPONDER FUNDING REQUIREMENT.—Beginning January 1, 2027, the 198
amendment exempts homestead property from all non-school 199
property taxes. The amendment also prohibits local governments 200
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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
from reducing first responder funding below the amount budgeted 201
in local fiscal year 2025-2026 or 2026-2027, whichever was 202
greater. 203