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CS/CS/HJR 209 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 increase by $200,000 the 5
exemption for homestead property from all ad valorem 6
taxation other than school district levies for certain 7
properties, to prohibit local governments from 8
reducing total funding for services provided by law 9
enforcement, firefighters, and other first responders, 10
and to provide 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
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, or 34
c. For all levies other than school district levies, on 35
the assessed valuation greater than twenty-five thousand dollars 36
and up to two hundred and fifty thousand dollars, only if the 37
homestead property is insured by a comprehensive multiperil 38
property insurance policy as defined by general law, 39
40
upon establishment of right thereto in the manner prescribed by 41
law. The real estate may be held by legal or equitable title, by 42
the entireties, jointly, in common, as a condominium, or 43
indirectly by stock ownership or membership representing the 44
owner's or member's proprietary interest in a corporation owning 45
a fee or a leasehold initially in excess of ninety-eight years. 46
The exemption shall not apply with respect to any assessment 47
roll until such roll is first determined to be in compliance 48
with the provisions of section 4 by a state agency designated by 49
general law. This exemption is repealed on the effective date of 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
any amendment to this Article which provides for the assessment 51
of homestead property at less than just value. 52
(2) The twenty-five thousand dollar amount of assessed 53
valuation exempt from taxation provided in subparagraph 54
(a)(1)b., and the two hundred twenty-five thousand dollar amount 55
of assessed valuation exempt from taxation as provided in 56
subparagraph (a)(1)c., shall be adjusted annually on January 1 57
of each year for inflation using the percent change in the 58
Consumer Price Index for All Urban Consumers, U.S. City Average, 59
all items 1967=100, or successor reports for the preceding 60
calendar year as initially reported by the United States 61
Department of Labor, Bureau of Labor Statistics, if such percent 62
change is positive. 63
(3) The amount of assessed valuation exempt from taxation 64
for which every person who has the legal or equitable title to 65
real estate and maintains thereon the permanent residence of the 66
owner, or another person legally or naturally dependent upon the 67
owner, is eligible, and which applies solely to levies other 68
than school district levies, that is added to this constitution 69
after January 1, 2025, shall be adjusted annually on January 1 70
of each year for inflation using the percent change in the 71
Consumer Price Index for All Urban Consumers, U.S. City Average, 72
all items 1967=100, or successor reports for the preceding 73
calendar year as initially reported by the United States 74
Department of Labor, Bureau of Labor Statistics, if such percent 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
change is positive, beginning the year following the effective 76
date of such exemption. 77
(b) Not more than one exemption shall be allowed any 78
individual or family unit or with respect to any residential 79
unit. No exemption shall exceed the value of the real estate 80
assessable to the owner or, in case of ownership through stock 81
or membership in a corporation, the value of the proportion 82
which the interest in the corporation bears to the assessed 83
value of the property. 84
(c) By general law and subject to conditions specified 85
therein, the Legislature may provide to renters, who are 86
permanent residents, ad valorem tax relief on all ad valorem tax 87
levies. Such ad valorem tax relief shall be in the form and 88
amount established by general law. 89
(d) The legislature may, by general law, allow counties or 90
municipalities, for the purpose of their respective tax levies 91
and subject to the provisions of general law, to grant either or 92
both of the following additional homestead tax exemptions: 93
(1) An exemption not exceeding fifty thousand dollars to a 94
person who has the legal or equitable title to real estate and 95
maintains thereon the permanent residence of the owner, who has 96
attained age sixty-five, and whose household income, as defined 97
by general law, does not exceed twenty thousand dollars; or 98
(2) An exemption equal to the assessed value of the 99
property to a person who has the legal or equitable title to 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
real estate with a just value less than two hundred and fifty 101
thousand dollars, as determined in the first tax year that the 102
owner applies and is eligible for the exemption, and who has 103
maintained thereon the permanent residence of the owner for not 104
less than twenty-five years, who has attained age sixty-five, 105
and whose household income does not exceed the income limitation 106
prescribed in paragraph (1). 107
108
The general law must allow counties and municipalities to grant 109
these additional exemptions, within the limits prescribed in 110
this subsection, by ordinance adopted in the manner prescribed 111
by general law, and must provide for the periodic adjustment of 112
the income limitation prescribed in this subsection for changes 113
in the cost of living. 114
(e)(1) Each veteran who is age 65 or older who is 115
partially or totally permanently disabled shall receive a 116
discount from the amount of the ad valorem tax otherwise owed on 117
homestead property the veteran owns and resides in if the 118
disability was combat related and the veteran was honorably 119
discharged upon separation from military service. The discount 120
shall be in a percentage equal to the percentage of the 121
veteran's permanent, service-connected disability as determined 122
by the United States Department of Veterans Affairs. To qualify 123
for the discount granted by this paragraph, an applicant must 124
submit to the county property appraiser, by March 1, an official 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
letter from the United States Department of Veterans Affairs 126
stating the percentage of the veteran's service-connected 127
disability and such evidence that reasonably identifies the 128
disability as combat related and a copy of the veteran's 129
honorable discharge. If the property appraiser denies the 130
request for a discount, the appraiser must notify the applicant 131
in writing of the reasons for the denial, and the veteran may 132
reapply. The Legislature may, by general law, waive the annual 133
application requirement in subsequent years. 134
(2) If a veteran who receives the discount described in 135
paragraph (1) predeceases his or her spouse, and if, upon the 136
death of the veteran, the surviving spouse holds the legal or 137
beneficial title to the homestead property and permanently 138
resides thereon, the discount carries over to the surviving 139
spouse until he or she remarries or sells or otherwise disposes 140
of the homestead property. If the surviving spouse sells or 141
otherwise disposes of the property, a discount not to exceed the 142
dollar amount granted from the most recent ad valorem tax roll 143
may be transferred to the surviving spouse's new homestead 144
property, if used as his or her permanent residence and he or 145
she has not remarried. 146
(3) This subsection is self-executing and does not require 147
implementing legislation. 148
(f) By general law and subject to conditions and 149
limitations specified therein, the Legislature may provide ad 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
valorem tax relief equal to the total amount or a portion of the 151
ad valorem tax otherwise owed on homestead property to: 152
(1) The surviving spouse of a veteran who died from 153
service-connected causes while on active duty as a member of the 154
United States Armed Forces. 155
(2) The surviving spouse of a first responder who died in 156
the line of duty. 157
(3) A first responder who is totally and permanently 158
disabled as a result of an injury or injuries sustained in the 159
line of duty. Causal connection between a disability and service 160
in the line of duty shall not be presumed but must be determined 161
as provided by general law. For purposes of this paragraph, the 162
term "disability" does not include a chronic condition or 163
chronic disease, unless the injury sustained in the line of duty 164
was the sole cause of the chronic condition or chronic disease. 165
166
As used in this subsection and as further defined by general 167
law, the term "first responder" means a law enforcement officer, 168
a correctional officer, a firefighter, an emergency medical 169
technician, or a paramedic, and the term "in the line of duty" 170
means arising out of and in the actual performance of duty 171
required by employment as a first responder. 172
173
ARTICLE VIII 174
LOCAL GOVERNMENT 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
SECTION 7. Prohibition of reductions in local first 176
responder funding.—Beginning with the 2027-2028 local fiscal 177
year, the total funding provided by each local government for 178
services provided by law enforcement, firefighters, and other 179
first responders, as provided by general law, may not be less 180
than such jurisdiction's total budgeted amount for such services 181
in either the 2025-2026 or 2026-2027 local fiscal year, 182
whichever was higher, notwithstanding any reduction in ad 183
valorem revenue that may result from the amendment to Article 184
VII approved by voters on November 3, 2026. 185
186
ARTICLE XII 187
SCHEDULE 188
Increase to homestead property exemption from all ad 189
valorem taxes other than school levies; prohibition of first 190
responder funding reductions.—This section, the amendment to 191
Section 6 of Article VII increasing the exemption for homestead 192
property from ad valorem taxes other than school levies by 193
$200,000 if such property is subject to a comprehensive 194
multiperil insurance policy, and the creation of Section 7 of 195
Article VIII prohibiting local governments from reducing first 196
responder funding below a specified level shall take effect 197
January 1, 2027. 198
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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
BE IT FURTHER RESOLVED that the following statement be 200
placed on the ballot: 201
CONSTITUTIONAL AMENDMENT 202
ARTICLE VII, SECTION 6 203
ARTICLE VIII, SECTION 7 204
ARTICLE XII 205
INCREASE TO HOMESTEAD EXEMPTION FROM NON-SCHOOL TAXES FOR 206
CERTAIN PROPERTIES; FIRST RESPONDER FUNDING REQUIREMENT.—207
Proposing an amendment to the State Constitution, effective 208
January 1, 2027, to increase the exemption for homestead 209
property from all ad valorem taxation other than school district 210
levies by $200,000 for properties with comprehensive multiperil 211
property insurance and to prohibit local governments from 212
reducing first responder funding below the amount budgeted in 213
local fiscal year 2025-2026 or 2026-2027, whichever was greater. 214