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HJR 207 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 add a homestead exemption 5
for levies other than school levies equal to 25 6
percent of the remaining assessed value after applying 7
existing exemptions, provide construction, prohibit 8
counties and municipalities from reducing total 9
funding for law enforcement, and provide an effective 10
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
SECTION 6. Homestead exemptions.— 24
(a)(1) Every person who has the legal or equitable title 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
to real estate and maintains thereon the permanent residence of 26
the owner, or another legally or naturally dependent upon the 27
owner, shall be exempt from taxation thereon, except assessments 28
for special benefits, as follows: 29
a. Up to the assessed valuation of twenty-five thousand 30
dollars; and 31
b. For all levies other than school district levies, on 32
the assessed valuation greater than fifty thousand dollars and 33
up to seventy-five thousand dollars; and 34
c. For all levies other than school district levies, an 35
amount equal to twenty-five percent of the remaining assessed 36
value after applying subparagraphs a. and b., 37
38
upon establishment of right thereto in the manner prescribed by 39
law. The real estate may be held by legal or equitable title, by 40
the entireties, jointly, in common, as a condominium, or 41
indirectly by stock ownership or membership representing the 42
owner's or member's proprietary interest in a corporation owning 43
a fee or a leasehold initially in excess of ninety-eight years. 44
The exemption shall not apply with respect to any assessment 45
roll until such roll is first determined to be in compliance 46
with the provisions of section 4 by a state agency designated by 47
general law. This exemption is repealed on the effective date of 48
any amendment to this Article which provides for the assessment 49
of homestead property at less than just value. 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
(2) The twenty-five thousand dollar amount of assessed 51
valuation exempt from taxation provided in subparagraph (a)(1)b. 52
shall be adjusted annually on January 1 of each year for 53
inflation using the percent change in the Consumer Price Index 54
for All Urban Consumers, U.S. City Average, all items 1967=100, 55
or successor reports for the preceding calendar year as 56
initially reported by the United States Department of Labor, 57
Bureau of Labor Statistics, if such percent change is positive. 58
(3)a. Except as provided in subparagraph b., the amount of 59
assessed valuation exempt from taxation for which every person 60
who has the legal or equitable title to real estate and 61
maintains thereon the permanent residence of the owner, or 62
another person legally or naturally dependent upon the owner, is 63
eligible, and which applies solely to levies other than school 64
district levies, that is added to this constitution after 65
January 1, 2025, shall be adjusted annually on January 1 of each 66
year for inflation using the percent change in the Consumer 67
Price Index for All Urban Consumers, U.S. City Average, all 68
items 1967=100, or successor reports for the preceding calendar 69
year as initially reported by the United States Department of 70
Labor, Bureau of Labor Statistics, if such percent change is 71
positive, beginning the year following the effective date of 72
such exemption. 73
b. This paragraph does not apply to the exemption created 74
by subparagraph (a)(1)c. 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
(b) Not more than one exemption shall be allowed any 76
individual or family unit or with respect to any residential 77
unit. No exemption shall exceed the value of the real estate 78
assessable to the owner or, in case of ownership through stock 79
or membership in a corporation, the value of the proportion 80
which the interest in the corporation bears to the assessed 81
value of the property. 82
(c) By general law and subject to conditions specified 83
therein, the Legislature may provide to renters, who are 84
permanent residents, ad valorem tax relief on all ad valorem tax 85
levies. Such ad valorem tax relief shall be in the form and 86
amount established by general law. 87
(d) The legislature may, by general law, allow counties or 88
municipalities, for the purpose of their respective tax levies 89
and subject to the provisions of general law, to grant either or 90
both of the following additional homestead tax exemptions: 91
(1) An exemption not exceeding fifty thousand dollars to a 92
person who has the legal or equitable title to real estate and 93
maintains thereon the permanent residence of the owner, who has 94
attained age sixty-five, and whose household income, as defined 95
by general law, does not exceed twenty thousand dollars; or 96
(2) An exemption equal to the assessed value of the 97
property to a person who has the legal or equitable title to 98
real estate with a just value less than two hundred and fifty 99
thousand dollars, as determined in the first tax year that the 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
owner applies and is eligible for the exemption, and who has 101
maintained thereon the permanent residence of the owner for not 102
less than twenty-five years, who has attained age sixty-five, 103
and whose household income does not exceed the income limitation 104
prescribed in paragraph (1). 105
106
The general law must allow counties and municipalities to grant 107
these additional exemptions, within the limits prescribed in 108
this subsection, by ordinance adopted in the manner prescribed 109
by general law, and must provide for the periodic adjustment of 110
the income limitation prescribed in this subsection for changes 111
in the cost of living. 112
(e)(1) Each veteran who is age 65 or older who is 113
partially or totally permanently disabled shall receive a 114
discount from the amount of the ad valorem tax otherwise owed on 115
homestead property the veteran owns and resides in if the 116
disability was combat related and the veteran was honorably 117
discharged upon separation from military service. The discount 118
shall be in a percentage equal to the percentage of the 119
veteran's permanent, service-connected disability as determined 120
by the United States Department of Veterans Affairs. To qualify 121
for the discount granted by this paragraph, an applicant must 122
submit to the county property appraiser, by March 1, an official 123
letter from the United States Department of Veterans Affairs 124
stating the percentage of the veteran's service-connected 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
disability and such evidence that reasonably identifies the 126
disability as combat related and a copy of the veteran's 127
honorable discharge. If the property appraiser denies the 128
request for a discount, the appraiser must notify the applicant 129
in writing of the reasons for the denial, and the veteran may 130
reapply. The Legislature may, by general law, waive the annual 131
application requirement in subsequent years. 132
(2) If a veteran who receives the discount described in 133
paragraph (1) predeceases his or her spouse, and if, upon the 134
death of the veteran, the surviving spouse holds the legal or 135
beneficial title to the homestead property and permanently 136
resides thereon, the discount carries over to the surviving 137
spouse until he or she remarries or sells or otherwise disposes 138
of the homestead property. If the surviving spouse sells or 139
otherwise disposes of the property, a discount not to exceed the 140
dollar amount granted from the most recent ad valorem tax roll 141
may be transferred to the surviving spouse's new homestead 142
property, if used as his or her permanent residence and he or 143
she has not remarried. 144
(3) This subsection is self-executing and does not require 145
implementing legislation. 146
(f) By general law and subject to conditions and 147
limitations specified therein, the Legislature may provide ad 148
valorem tax relief equal to the total amount or a portion of the 149
ad valorem tax otherwise owed on homestead property to: 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
(1) The surviving spouse of a veteran who died from 151
service-connected causes while on active duty as a member of the 152
United States Armed Forces. 153
(2) The surviving spouse of a first responder who died in 154
the line of duty. 155
(3) A first responder who is totally and permanently 156
disabled as a result of an injury or injuries sustained in the 157
line of duty. Causal connection between a disability and service 158
in the line of duty shall not be presumed but must be determined 159
as provided by general law. For purposes of this paragraph, the 160
term "disability" does not include a chronic condition or 161
chronic disease, unless the injury sustained in the line of duty 162
was the sole cause of the chronic condition or chronic disease. 163
164
As used in this subsection and as further defined by general 165
law, the term "first responder" means a law enforcement officer, 166
a correctional officer, a firefighter, an emergency medical 167
technician, or a paramedic, and the term "in the line of duty" 168
means arising out of and in the actual performance of duty 169
required by employment as a first responder. 170
171
ARTICLE VIII 172
LOCAL GOVERNMENT 173
SECTION 7. Prohibition of reductions in local law 174
enforcement funding.—Beginning with the 2027-2028 local fiscal 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
year, the total funding provided by each county and municipality 176
for law enforcement services may not be less than such 177
jurisdiction's total budgeted amount for law enforcement 178
services in either the 2025-2026 or 2026-2027 local fiscal year, 179
whichever was higher, notwithstanding any reduction in ad 180
valorem revenue that may result from the amendment to Article 181
VII approved by voters on November 3, 2026. 182
183
ARTICLE XII 184
SCHEDULE 185
Additional ad valorem tax exemption for homestead property; 186
prohibition of law enforcement funding reductions.—This section, 187
the amendment to Section 6 of Article VII, authorizing an 188
additional exemption for homestead property from ad valorem 189
taxes, other than school levies, equal to twenty-five percent of 190
the remaining assessed value, and the creation of Section 7 of 191
Article VIII, prohibiting counties and municipalities from 192
reducing law enforcement funding below a specified level shall 193
take effect January 1, 2027. 194
195
BE IT FURTHER RESOLVED that the following statement be 196
placed on the ballot: 197
CONSTITUTIONAL AMENDMENT 198
ARTICLE VII, SECTION 6 199
ARTICLE VIII, SECTION 7 200
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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
ARTICLE XII 201
ADDITIONAL HOMESTEAD PROPERTY TAX EXEMPTION; LAW 202
ENFORCEMENT FUNDING REQUIREMENT.—Proposing an amendment to the 203
State Constitution, effective January 1, 2027, to add a 204
homestead exemption for levies other than school levies equal to 205
twenty-five percent of the remaining assessed value after 206
applying existing exemptions and to prohibit counties and 207
municipalities from reducing law enforcement funding below the 208
amount budgeted in local fiscal year 2025-2026 or 2026-2027, 209
whichever was greater. 210