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CS/CS/HJR 213 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 modify limitations on 5
assessment increases for both homestead and 6
nonhomestead property, prohibit local governments from 7
reducing total funding for services provided by law 8
enforcement, firefighters, and other first responders, 9
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
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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)a. Except as provided in subparagraph b., assessments 43
subject to this subsection for all levies other than school 44
district levies shall be changed once every three years annually 45
on January 1st of such third each year; but those changes in 46
assessments shall not exceed the lower of the following: 47
1.a. Three percent (3%) of the assessment for the prior 48
year. 49
2.b. The percent change in the Consumer Price Index for 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
all urban consumers, U.S. City Average, all items 1967=100, or 51
successor reports for the preceding calendar year as initially 52
reported by the United States Department of Labor, Bureau of 53
Labor Statistics, over the prior three years. 54
b. Except for assessments described in paragraph (6), an 55
assessment may not increase if the just value for the property 56
is the same or less than the just value of the property on 57
January 1 of the most recent year in which the assessment 58
changed under this subsection. 59
(2) Assessments subject to this subsection for school 60
district levies shall be changed annually on January 1st of each 61
year; but those changes in assessments shall not exceed the 62
lower of the following: 63
a. Three percent (3%) of the assessment for the prior 64
year. 65
b. The percent change in the Consumer Price Index for all 66
urban consumers, U.S. City Average, all items 1967=100, or 67
successor reports for the preceding calendar year as initially 68
reported by the United States Department of Labor, Bureau of 69
Labor Statistics. 70
(3) No assessment shall exceed just value. 71
(4)(3) After any change of ownership, as provided by 72
general law, homestead property shall be assessed at just value 73
as of January 1 of the following year, unless the provisions of 74
paragraph (9) (8) apply. Thereafter, the homestead shall be 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
assessed as provided in this subsection. 76
(5)(4) New homestead property shall be assessed at just 77
value as of January 1st of the year following the establishment 78
of the homestead, unless the provisions of paragraph (9) (8) 79
apply. That assessment shall only change as provided in this 80
subsection. 81
(6)(5) Changes, additions, reductions, or improvements to 82
homestead property shall be assessed as provided for by general 83
law; provided, however, after the adjustment for any change, 84
addition, reduction, or improvement, the property shall be 85
assessed as provided in this subsection. 86
(7)(6) In the event of a termination of homestead status, 87
the property shall be assessed as provided by general law. 88
(8)(7) The provisions of this amendment are severable. If 89
any of the provisions of this amendment shall be held 90
unconstitutional by any court of competent jurisdiction, the 91
decision of such court shall not affect or impair any remaining 92
provisions of this amendment. 93
(9)(8)a. A person who establishes a new homestead as of 94
January 1 and who has received a homestead exemption pursuant to 95
Section 6 of this Article as of January 1 of any of the three 96
years immediately preceding the establishment of the new 97
homestead is entitled to have the new homestead assessed at less 98
than just value. The assessed value of the newly established 99
homestead shall be determined as follows: 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
1. If the just value of the new homestead is greater than 101
or equal to the just value of the prior homestead as of January 102
1 of the year in which the prior homestead was abandoned, the 103
assessed value of the new homestead shall be the just value of 104
the new homestead minus an amount equal to the lesser of 105
$500,000 or the difference between the just value and the 106
assessed value of the prior homestead as of January 1 of the 107
year in which the prior homestead was abandoned. Thereafter, the 108
homestead shall be assessed as provided in this subsection. 109
2. If the just value of the new homestead is less than the 110
just value of the prior homestead as of January 1 of the year in 111
which the prior homestead was abandoned, the assessed value of 112
the new homestead shall be equal to the just value of the new 113
homestead divided by the just value of the prior homestead and 114
multiplied by the assessed value of the prior homestead. 115
However, if the difference between the just value of the new 116
homestead and the assessed value of the new homestead calculated 117
pursuant to this sub-subparagraph is greater than $500,000, the 118
assessed value of the new homestead shall be increased so that 119
the difference between the just value and the assessed value 120
equals $500,000. Thereafter, the homestead shall be assessed as 121
provided in this subsection. 122
b. By general law and subject to conditions specified 123
therein, the legislature shall provide for application of this 124
paragraph to property owned by more than one person. 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
(e) The legislature may, by general law, for assessment 126
purposes and subject to the provisions of this subsection, allow 127
counties and municipalities to authorize by ordinance that 128
historic property may be assessed solely on the basis of 129
character or use. Such character or use assessment shall apply 130
only to the jurisdiction adopting the ordinance. The 131
requirements for eligible properties must be specified by 132
general law. 133
(f) A county may, in the manner prescribed by general law, 134
provide for a reduction in the assessed value of homestead 135
property to the extent of any increase in the assessed value of 136
that property which results from the construction or 137
reconstruction of the property for the purpose of providing 138
living quarters for one or more natural or adoptive grandparents 139
or parents of the owner of the property or of the owner's spouse 140
if at least one of the grandparents or parents for whom the 141
living quarters are provided is 62 years of age or older. Such a 142
reduction may not exceed the lesser of the following: 143
(1) The increase in assessed value resulting from 144
construction or reconstruction of the property. 145
(2) Twenty percent of the total assessed value of the 146
property as improved. 147
(g) For all levies other than school district levies, 148
assessments of residential real property, as defined by general 149
law, which contains nine units or fewer and which is not subject 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
to the assessment limitations set forth in subsections (a) 151
through (d) shall change only as provided in this subsection. 152
(1)a. Except as provided in subparagraph b., assessments 153
subject to this subsection shall be changed once every three 154
years annually on the date of assessment provided by law; but 155
those changes in assessments shall not exceed fifteen ten 156
percent (15%) (10%) of the assessment for the prior year. 157
b. Except for assessments described in paragraph (4), an 158
assessment may not increase if the just value for the property 159
is the same or less than the just value of the property on 160
January 1 of the most recent year in which the assessment 161
changed under this subsection. 162
(2) No assessment shall exceed just value. 163
(3) After a change of ownership or control, as defined by 164
general law, including any change of ownership of a legal entity 165
that owns the property, such property shall be assessed at just 166
value as of the next assessment date. Thereafter, such property 167
shall be assessed as provided in this subsection. 168
(4) Changes, additions, reductions, or improvements to 169
such property shall be assessed as provided for by general law; 170
however, after the adjustment for any change, addition, 171
reduction, or improvement, the property shall be assessed as 172
provided in this subsection. 173
(h) For all levies other than school district levies, 174
assessments of real property that is not subject to the 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
assessment limitations set forth in subsections (a) through (d) 176
and (g) shall change only as provided in this subsection. 177
(1)a. Except as provided in subparagraph b., assessments 178
subject to this subsection shall be changed once every three 179
years annually on the date of assessment provided by law; but 180
those changes in assessments shall not exceed fifteen ten 181
percent (15%) (10%) of the assessment for the prior year. 182
b. Except for assessments described in paragraph (5), an 183
assessment may not increase if the just value for the property 184
is the same or less than the just value of the property on 185
January 1 of the most recent year in which the assessment 186
changed under this subsection. 187
(2) No assessment shall exceed just value. 188
(3) The legislature must provide that such property shall 189
be assessed at just value as of the next assessment date after a 190
qualifying improvement, as defined by general law, is made to 191
such property. Thereafter, such property shall be assessed as 192
provided in this subsection. 193
(4) The legislature may provide that such property shall 194
be assessed at just value as of the next assessment date after a 195
change of ownership or control, as defined by general law, 196
including any change of ownership of the legal entity that owns 197
the property. Thereafter, such property shall be assessed as 198
provided in this subsection. 199
(5) Changes, additions, reductions, or improvements to 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
such property shall be assessed as provided for by general law; 201
however, after the adjustment for any change, addition, 202
reduction, or improvement, the property shall be assessed as 203
provided in this subsection. 204
(i) The legislature, by general law and subject to 205
conditions specified therein, may prohibit the consideration of 206
the following in the determination of the assessed value of real 207
property: 208
(1) Any change or improvement to real property used for 209
residential purposes made to improve the property's resistance 210
to wind damage. 211
(2) The installation of a solar or renewable energy source 212
device. 213
(j)(1) The assessment of the following working waterfront 214
properties shall be based upon the current use of the property: 215
a. Land used predominantly for commercial fishing 216
purposes. 217
b. Land that is accessible to the public and used for 218
vessel launches into waters that are navigable. 219
c. Marinas and drystacks that are open to the public. 220
d. Water-dependent marine manufacturing facilities, 221
commercial fishing facilities, and marine vessel construction 222
and repair facilities and their support activities. 223
(2) The assessment benefit provided by this subsection is 224
subject to conditions and limitations and reasonable definitions 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
as specified by the legislature by general law. 226
227
ARTICLE VIII 228
LOCAL GOVERNMENT 229
SECTION 7. Prohibition of reductions in local first 230
responder funding.—Beginning with the 2027-2028 local fiscal 231
year, the total funding provided by each local government for 232
services provided by law enforcement, firefighters, and other 233
first responders, as provided by general law, may not be less 234
than such jurisdiction's total budgeted amount for such services 235
in either the 2025-2026 or 2026-2027 local fiscal year, 236
whichever was higher, notwithstanding any reduction in ad 237
valorem revenue that may result from the amendment to Article 238
VII approved by voters on November 3, 2026. 239
240
ARTICLE XII 241
SCHEDULE 242
Modification of limitations on assessment increases for 243
both homestead and nonhomestead property; prohibition of first 244
responder funding reductions.—This section, the amendment to 245
Section 4 of Article VII modifying the limitations on assessment 246
increases for both homestead and nonhomestead property, and the 247
creation of Section 7 of Article VIII prohibiting local 248
governments from reducing first responder funding below a 249
specified level shall take effect January 1, 2027. 250
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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
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BE IT FURTHER RESOLVED that the following statement be 252
placed on the ballot: 253
CONSTITUTIONAL AMENDMENT 254
ARTICLE VII, SECTION 4 255
ARTICLE VIII, SECTION 7 256
ARTICLE XII 257
LIMITING PROPERTY TAX ASSESSMENT INCREASES; FIRST RESPONDER 258
FUNDING REQUIREMENT.—Effective January 1, 2027, assessment 259
increases for non-school homestead property taxes happen every 260
third year, limited to three percent or the change in the 261
Consumer Price Index, whichever is lower. Assessment increases 262
on nonhomestead property are limited to 15 percent every third 263
year. Non-school assessments cannot increase if the just value 264
has decreased over prior three years. Local governments cannot 265
reduce first responder funding below fiscal year 2025-2026 or 266
2026-2027 budgeted levels, whichever was greater. 267