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HJR 211 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 4 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 the maximum 5
value of the accrued Save-Our-Homes benefit which may 6
be transferred to a new homestead for all levies other 7
than school district levies, prohibit counties and 8
municipalities from reducing total funding for law 9
enforcement, and provide an effective date. 10
11
Be It Resolved by the Legislature of the State of Florida: 12
13
That the following amendment to Section 4 of Article VII, 14
the creation of Section 7 of Article VIII, and the creation of a 15
new section in Article XII of the State Constitution are agreed 16
to and shall be submitted to the electors of this state for 17
approval or rejection at the next general election or at an 18
earlier special election specifically authorized by law for that 19
purpose: 20
ARTICLE VII 21
FINANCE AND TAXATION 22
SECTION 4. Taxation; assessments.—By general law 23
regulations shall be prescribed which shall secure a just 24
valuation of all property for ad valorem taxation, provided: 25
HJR 211 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
(a) Agricultural land, land producing high water recharge 26
to Florida's aquifers, or land used exclusively for 27
noncommercial recreational purposes may be classified by general 28
law and assessed solely on the basis of character or use. 29
(b) As provided by general law and subject to conditions, 30
limitations, and reasonable definitions specified therein, land 31
used for conservation purposes shall be classified by general 32
law and assessed solely on the basis of character or use. 33
(c) Pursuant to general law tangible personal property 34
held for sale as stock in trade and livestock may be valued for 35
taxation at a specified percentage of its value, may be 36
classified for tax purposes, or may be exempted from taxation. 37
(d) All persons entitled to a homestead exemption under 38
Section 6 of this Article shall have their homestead assessed at 39
just value as of January 1 of the year following the effective 40
date of this amendment. This assessment shall change only as 41
provided in this subsection. 42
(1) Assessments subject to this subsection shall be 43
changed annually on January 1st of each year; but those changes 44
in assessments shall not exceed the lower of the following: 45
a. Three percent (3%) of the assessment for the prior 46
year. 47
b. The percent change in the Consumer Price Index for all 48
urban consumers, U.S. City Average, all items 1967=100, or 49
successor reports for the preceding calendar year as initially 50
HJR 211 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
reported by the United States Department of Labor, Bureau of 51
Labor Statistics. 52
(2) No assessment shall exceed just value. 53
(3) After any change of ownership, as provided by general 54
law, homestead property shall be assessed at just value as of 55
January 1 of the following year, unless the provisions of 56
paragraph (8) apply. Thereafter, the homestead shall be assessed 57
as provided in this subsection. 58
(4) New homestead property shall be assessed at just value 59
as of January 1st of the year following the establishment of the 60
homestead, unless the provisions of paragraph (8) apply. That 61
assessment shall only change as provided in this subsection. 62
(5) Changes, additions, reductions, or improvements to 63
homestead property shall be assessed as provided for by general 64
law; provided, however, after the adjustment for any change, 65
addition, reduction, or improvement, the property shall be 66
assessed as provided in this subsection. 67
(6) In the event of a termination of homestead status, the 68
property shall be assessed as provided by general law. 69
(7) The provisions of this amendment are severable. If any 70
of the provisions of this amendment shall be held 71
unconstitutional by any court of competent jurisdiction, the 72
decision of such court shall not affect or impair any remaining 73
provisions of this amendment. 74
(8)a. A person who establishes a new homestead as of 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
January 1 and who has received a homestead exemption pursuant to 76
Section 6 of this Article as of January 1 of any of the three 77
years immediately preceding the establishment of the new 78
homestead is entitled to have the new homestead assessed at less 79
than just value. The assessed value of the newly established 80
homestead shall be determined as follows: 81
1. For all levies other than school district levies, the 82
assessed value of the new homestead shall be the just value of 83
the new homestead minus an amount equal to the difference 84
between the just value and the assessed value of the prior 85
homestead as of January 1 of the year in which the prior 86
homestead was abandoned. Thereafter, the homestead shall be 87
assessed as provided in this subsection. 88
2. For school district levies: 89
(A)1. If the just value of the new homestead is greater 90
than or equal to the just value of the prior homestead as of 91
January 1 of the year in which the prior homestead was 92
abandoned, the assessed value of the new homestead shall be the 93
just value of the new homestead minus an amount equal to the 94
lesser of $500,000 or the difference between the just value and 95
the assessed value of the prior homestead as of January 1 of the 96
year in which the prior homestead was abandoned. Thereafter, the 97
homestead shall be assessed as provided in this subsection. 98
(B)2. If the just value of the new homestead is less than 99
the just value of the prior homestead as of January 1 of 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
year in which the prior homestead was abandoned, the assessed 101
value of the new homestead shall be equal to the just value of 102
the new homestead divided by the just value of the prior 103
homestead and multiplied by the assessed value of the prior 104
homestead. However, if the difference between the just value of 105
the new homestead and the assessed value of the new homestead 106
calculated pursuant to this sub-sub-subparagraph sub-107
subparagraph is greater than $500,000, the assessed value of the 108
new homestead shall be increased so that the difference between 109
the just value and the assessed value equals $500,000. 110
Thereafter, the homestead shall be assessed as provided in this 111
subsection. 112
b. By general law and subject to conditions specified 113
therein, the legislature shall provide for application of this 114
paragraph to property owned by more than one person. 115
(e) The legislature may, by general law, for assessment 116
purposes and subject to the provisions of this subsection, allow 117
counties and municipalities to authorize by ordinance that 118
historic property may be assessed solely on the basis of 119
character or use. Such character or use assessment shall apply 120
only to the jurisdiction adopting the ordinance. The 121
requirements for eligible properties must be specified by 122
general law. 123
(f) A county may, in the manner prescribed by general law, 124
provide for a reduction in the assessed value of homestead 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
property to the extent of any increase in the assessed value of 126
that property which results from the construction or 127
reconstruction of the property for the purpose of providing 128
living quarters for one or more natural or adoptive grandparents 129
or parents of the owner of the property or of the owner's spouse 130
if at least one of the grandparents or parents for whom the 131
living quarters are provided is 62 years of age or older. Such a 132
reduction may not exceed the lesser of the following: 133
(1) The increase in assessed value resulting from 134
construction or reconstruction of the property. 135
(2) Twenty percent of the total assessed value of the 136
property as improved. 137
(g) For all levies other than school district levies, 138
assessments of residential real property, as defined by general 139
law, which contains nine units or fewer and which is not subject 140
to the assessment limitations set forth in subsections (a) 141
through (d) shall change only as provided in this subsection. 142
(1) Assessments subject to this subsection shall be 143
changed annually on the date of assessment provided by law; but 144
those changes in assessments shall not exceed ten percent (10%) 145
of the assessment for the prior year. 146
(2) No assessment shall exceed just value. 147
(3) After a change of ownership or control, as defined by 148
general law, including any change of ownership of a legal entity 149
that owns the property, such property shall be assessed at just 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
value as of the next assessment date. Thereafter, such property 151
shall be assessed as provided in this subsection. 152
(4) Changes, additions, reductions, or improvements to 153
such property shall be assessed as provided for by general law; 154
however, after the adjustment for any change, addition, 155
reduction, or improvement, the property shall be assessed as 156
provided in this subsection. 157
(h) For all levies other than school district levies, 158
assessments of real property that is not subject to the 159
assessment limitations set forth in subsections (a) through (d) 160
and (g) shall change only as provided in this subsection. 161
(1) Assessments subject to this subsection shall be 162
changed annually on the date of assessment provided by law; but 163
those changes in assessments shall not exceed ten percent (10%) 164
of the assessment for the prior year. 165
(2) No assessment shall exceed just value. 166
(3) The legislature must provide that such property shall 167
be assessed at just value as of the next assessment date after a 168
qualifying improvement, as defined by general law, is made to 169
such property. Thereafter, such property shall be assessed as 170
provided in this subsection. 171
(4) The legislature may provide that such property shall 172
be assessed at just value as of the next assessment date after a 173
change of ownership or control, as defined by general law, 174
including any change of ownership of the legal entity that owns 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
the property. Thereafter, such property shall be assessed as 176
provided in this subsection. 177
(5) Changes, additions, reductions, or improvements to 178
such property shall be assessed as provided for by general law; 179
however, after the adjustment for any change, addition, 180
reduction, or improvement, the property shall be assessed as 181
provided in this subsection. 182
(i) The legislature, by general law and subject to 183
conditions specified therein, may prohibit the consideration of 184
the following in the determination of the assessed value of real 185
property: 186
(1) Any change or improvement to real property used for 187
residential purposes made to improve the property's resistance 188
to wind damage. 189
(2) The installation of a solar or renewable energy source 190
device. 191
(j)(1) The assessment of the following working waterfront 192
properties shall be based upon the current use of the property: 193
a. Land used predominantly for commercial fishing 194
purposes. 195
b. Land that is accessible to the public and used for 196
vessel launches into waters that are navigable. 197
c. Marinas and drystacks that are open to the public. 198
d. Water-dependent marine manufacturing facilities, 199
commercial fishing facilities, and marine vessel construction 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
and repair facilities and their support activities. 201
(2) The assessment benefit provided by this subsection is 202
subject to conditions and limitations and reasonable definitions 203
as specified by the legislature by general law. 204
205
ARTICLE VIII 206
LOCAL GOVERNMENT 207
SECTION 7. Prohibition of reductions in local law 208
enforcement funding.—Beginning with the 2027-2028 local fiscal 209
year, the total funding provided by each county and municipality 210
for law enforcement services may not be less than such 211
jurisdiction's total budgeted amount for law enforcement 212
services in either the 2025-2026 or 2026-2027 local fiscal year, 213
whichever was higher, notwithstanding any reduction in ad 214
valorem revenue that may result from the amendment to Article 215
VII approved by voters on November 3, 2026. 216
217
ARTICLE XII 218
SCHEDULE 219
Transfer of the accrued benefit on homestead property 220
assessments; prohibition of law enforcement funding reductions.—221
This section, the amendment to Section 4 of Article VII allowing 222
the full value of the accrued benefit from special limitations 223
on homestead property tax assessments to be transferred to a new 224
homestead for levies other than school district levies, and the 225
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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
creation of Section 7 of Article VIII prohibiting counties and 226
municipalities from reducing law enforcement funding below a 227
specified level shall take effect January 1, 2027. 228
229
BE IT FURTHER RESOLVED that the following statement be 230
placed on the ballot: 231
CONSTITUTIONAL AMENDMENT 232
ARTICLE VII, SECTION 4 233
ARTICLE VIII, SECTION 7 234
ARTICLE XII 235
FULL TRANSFERABILITY OF ACCRUED HOMESTEAD TAX BENEFIT; LAW 236
ENFORCEMENT FUNDING REQUIREMENT.—Proposing an amendment to the 237
State Constitution, effective January 1, 2027, to allow the full 238
value of accrued Save-Our-Homes benefits to be transferred to a 239
new homestead for levies other than school district levies and 240
to prohibit counties and municipalities from reducing law 241
enforcement funding below the amount budgeted in local fiscal 242
year 2025-2026 or 2026-2027, whichever was greater. 243