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HJR 205 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 exempt homestead property 5
from all levies other than school district levies for 6
persons who have attained age 65, prohibit counties 7
and municipalities from reducing total funding for law 8
enforcement, and 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 205 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
owner, shall be exempt from taxation thereon, except assessments 26
for special benefits, as follows: 27
a. Up to the assessed valuation of twenty-five thousand 28
dollars; and 29
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 This exemption is repealed on the effective date of 43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
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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
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
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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
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) Every person who has attained age 65 and who has legal 80
or equitable title to real estate and maintains thereon the 81
permanent residence of the owner, or another legally or 82
naturally dependent upon the owner, shall be exempt from 83
taxation thereon, except assessments for special benefits, for 84
all levies other than school district levies. The legislature 85
may, by general law, allow counties or municipalities, for the 86
purpose of their respective tax levies and subject to the 87
provisions of general law, to grant either or both of the 88
following additional homestead tax exemptions: 89
(1) An exemption not exceeding fifty thousand dollars to a 90
person who has the legal or equitable title to real estate and 91
maintains thereon the permanent residence of the owner, who has 92
attained age sixty-five, and whose household income, as defined 93
by general law, does not exceed twenty thousand dollars; or 94
(2) An exemption equal to the assessed value of the 95
property to a person who has the legal or equitable title to 96
real estate with a just value less than two hundred and fifty 97
thousand dollars, as determined in the first tax year that the 98
owner applies and is eligible for the exemption, and who has 99
maintained thereon the permanent residence of the owner for not 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
less than twenty-five years, who has attained age sixty-five, 101
and whose household income does not exceed the income limitation 102
prescribed in paragraph (1). 103
104
The general law must allow counties and municipalities to grant 105
these additional exemptions, within the limits prescribed in 106
this subsection, by ordinance adopted in the manner prescribed 107
by general law, and must provide for the periodic adjustment of 108
the income limitation prescribed in this subsection for changes 109
in the cost of living. 110
(e)(1) Each veteran who is age 65 or older who is 111
partially or totally permanently disabled shall receive a 112
discount from the amount of the ad valorem tax otherwise owed on 113
homestead property the veteran owns and resides in if the 114
disability was combat related and the veteran was honorably 115
discharged upon separation from military service. The discount 116
shall be in a percentage equal to the percentage of the 117
veteran's permanent, service-connected disability as determined 118
by the United States Department of Veterans Affairs. To qualify 119
for the discount granted by this paragraph, an applicant must 120
submit to the county property appraiser, by March 1, an official 121
letter from the United States Department of Veterans Affairs 122
stating the percentage of the veteran's service-connected 123
disability and such evidence that reasonably identifies the 124
disability as combat related and a copy of the veteran's 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
honorable discharge. If the property appraiser denies the 126
request for a discount, the appraiser must notify the applicant 127
in writing of the reasons for the denial, and the veteran may 128
reapply. The Legislature may, by general law, waive the annual 129
application requirement in subsequent years. 130
(2) If a veteran who receives the discount described in 131
paragraph (1) predeceases his or her spouse, and if, upon the 132
death of the veteran, the surviving spouse holds the legal or 133
beneficial title to the homestead property and permanently 134
resides thereon, the discount carries over to the surviving 135
spouse until he or she remarries or sells or otherwise disposes 136
of the homestead property. If the surviving spouse sells or 137
otherwise disposes of the property, a discount not to exceed the 138
dollar amount granted from the most recent ad valorem tax roll 139
may be transferred to the surviving spouse's new homestead 140
property, if used as his or her permanent residence and he or 141
she has not remarried. 142
(3) This subsection is self-executing and does not require 143
implementing legislation. 144
(f) By general law and subject to conditions and 145
limitations specified therein, the Legislature may provide ad 146
valorem tax relief equal to the total amount or a portion of the 147
ad valorem tax otherwise owed on homestead property to: 148
(1) The surviving spouse of a veteran who died from 149
service-connected causes while on active duty as a member of the 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
United States Armed Forces. 151
(2) The surviving spouse of a first responder who died in 152
the line of duty. 153
(3) A first responder who is totally and permanently 154
disabled as a result of an injury or injuries sustained in the 155
line of duty. Causal connection between a disability and service 156
in the line of duty shall not be presumed but must be determined 157
as provided by general law. For purposes of this paragraph, the 158
term "disability" does not include a chronic condition or 159
chronic disease, unless the injury sustained in the line of duty 160
was the sole cause of the chronic condition or chronic disease. 161
162
As used in this subsection and as further defined by general 163
law, the term "first responder" means a law enforcement officer, 164
a correctional officer, a firefighter, an emergency medical 165
technician, or a paramedic, and the term "in the line of duty" 166
means arising out of and in the actual performance of duty 167
required by employment as a first responder. 168
169
ARTICLE VIII 170
LOCAL GOVERNMENT 171
SECTION 7. Prohibition of reductions in local law 172
enforcement funding.—Beginning with the 2027-2028 local fiscal 173
year, the total funding provided by each county and municipality 174
for law enforcement services may not be less than such 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
jurisdiction's total budgeted amount for law enforcement 176
services in either the 2025-2026 or 2026-2027 local fiscal year, 177
whichever was higher, notwithstanding any reduction in ad 178
valorem revenue that may result from the amendment to Article 179
VII approved by voters on November 3, 2026. 180
181
ARTICLE XII 182
SCHEDULE 183
Homestead property tax exemption for persons age 65 or 184
older; prohibition of law enforcement funding reductions.—This 185
section, the amendment to Section 6 of Article VII relating to 186
an exemption from ad valorem taxation other than school district 187
levies on homestead property for persons age 65 or older, and 188
the creation of Section 7 of Article VIII prohibiting counties 189
and municipalities from reducing law enforcement funding below a 190
specified level shall take effect January 1, 2027. 191
192
BE IT FURTHER RESOLVED that the following statement be 193
placed on the ballot: 194
CONSTITUTIONAL AMENDMENT 195
ARTICLE VII, SECTION 6 196
ARTICLE VIII, SECTION 7 197
ARTICLE XII 198
HOMESTEAD PROPERTY TAX EXEMPTION FOR PERSONS AGE 65 OR 199
OLDER; LAW ENFORCEMENT FUNDING REQUIREMENT.—Proposing an 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
amendment to the State Constitution, effective January 1, 2027, 201
to exempt homestead property from ad valorem taxation for levies 202
other than school district levies for persons who have attained 203
age 65 and to prohibit counties and municipalities from reducing 204
law enforcement funding below the amount budgeted in local 205
fiscal year 2025-2026 or 2026-2027, whichever was greater. 206